C S Rushil & Co.Chartered Accountants

19 September 2026 · Written by CA Rushil C S

SPICe+ vs. the Old MCA Incorporation Process: What Changed

How SPICe+ replaced the older multi-form MCA incorporation process, and what it means for Chennai founders registering a company today.

If you incorporated a company in India before 2020, you likely remember a process involving several separate forms — DIR-3 for director identification, INC-7 for incorporation, INC-22 for registered office, and separate applications for PAN and TAN. SPICe+ replaced all of that with a single integrated form. Here's what actually changed for Chennai founders incorporating today.

What SPICe+ actually is

SPICe+ (Simplified Proforma for Incorporating a Company Electronically Plus) is a single web-based form split into two parts. Part A handles name reservation. Part B handles the incorporation application itself, along with linked forms for PAN, TAN, EPFO registration, ESIC registration, Profession Tax registration (in applicable states), and opening a bank account — all submitted together rather than as separate, sequential applications.

Before vs. after: what changed

StepBefore (pre-2020)With SPICe+
Name reservationSeparate INC-1 filingSPICe+ Part A
IncorporationINC-7 + supporting formsSPICe+ Part B
PAN & TANApplied separately after incorporationAuto-generated with incorporation, no separate application
EPFO / ESIC registrationSeparate post-incorporation applicationsIncluded in SPICe+ filing via linked forms
Typical timeline3–5 weeks across multiple approvals7–12 working days as a single integrated approval

What hasn't changed

  • You still need Digital Signature Certificates (DSC) for all proposed directors before filing.
  • Name availability rules are the same — no conflict with existing companies, trademarks, or prohibited words.
  • Drafting the Memorandum and Articles of Association (MoA/AoA) is still required, now submitted as e-MoA/e-AoA within the same form.

Practical implication for Chennai founders

The consolidation means fewer separate touchpoints with the MCA, but it also means a single rejection (e.g. a name conflict or incomplete director KYC) can delay the entire bundle rather than just one form. Getting documentation right before filing matters more now, not less — see our full walkthrough on Private Limited Company Incorporation in Chennai for the complete document checklist and step-by-step process.

FAQ

Frequently asked questions

Is SPICe+ mandatory for all company incorporations?

Yes. SPICe+ (INC-32) is now the only route for incorporating a company through the MCA — the older standalone INC-7 process has been discontinued.

Does SPICe+ include GST registration?

No — GST registration is optional at incorporation via the AGILE-PRO-S linked form, but many founders still apply for GST separately once they're closer to actually needing it, since voluntary early registration adds return-filing obligations immediately.

Can I reserve a company name before filing SPICe+?

Yes, Part A of SPICe+ lets you reserve a name for 20 days before proceeding to Part B (the actual incorporation filing), or you can file both parts together if you're confident in your chosen name's availability.

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