Understanding SPICe+ Part A vs Part B is the single most important step before you incorporate a company in India in 2026. Whether you are a domestic entrepreneur in Jaipur or Rajasthan, a foreign investor exploring market entry, or an NRI planning to set up operations, the SPICe+ form is your gateway — and a misunderstanding of its two-part sequence can delay your approval by weeks, or even result in outright rejection.
The SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) form was introduced by the Ministry of Corporate Affairs (MCA) to simplify, digitise, and accelerate the entire company incorporation process in India. It replaced the older INC-29 form and dramatically reduced the number of forms, portals, and departments involved. However, despite this simplification, most applicants — both Indian and international — make the same critical errors when handling Part A and Part B, leading to unnecessary delays.
At Khanna & Associates, one of the most trusted law firms in Jaipur, our senior corporate lawyers handle hundreds of company registrations annually across Rajasthan and pan-India. This authoritative guide gives you the exact difference, precise filing sequence, and expert strategies to ensure your company registration approval is faster, cleaner, and fully compliant in 2026.
👉 Explore our Company Formation & Setup Business in India services for end-to-end incorporation support.
For the official MCA portal and SPICe+ form access, visit: mca.gov.in
What is SPICe+? – Complete Definition & Overview for Indian & International Applicants
SPICe+ (INC-32) is an integrated web-based application launched by the Ministry of Corporate Affairs under the Companies Act, 2013. It enables applicants to incorporate a company in India by combining multiple services into a single unified form — saving time, reducing paperwork, and eliminating the need to file separately across multiple government departments.
As of 2026, SPICe+ is the mandatory form for all private limited company, public limited company, one person company (OPC), and section 8 company (non-profit) registrations in India. It is processed through the MCA21 V3 portal.
The SPICe+ form is divided into two distinct parts — Part A and Part B — each serving a completely different purpose and filed at different stages of the incorporation process. Confusing the two, or attempting to file them simultaneously without understanding their sequence, is the most common — and most costly — mistake made during company incorporation in India.
At Khanna & Associates, ranked among the best law firms in Jaipur, our Corporate and Commercial legal team guides clients step-by-step through this process, ensuring zero rejection and faster MCA approval.
SPICe+ Part A – Name Reservation Explained (Simple Global Guide)
SPICe+ Part A is exclusively for company name reservation. It is the first step in the incorporation sequence, and it must be completed and approved before Part B can be submitted.
What Part A covers:
- Proposed company name (up to two name options)
- Object of the company (what business it will conduct)
- Type of company (Private Limited, OPC, Public Limited, Section 8, etc.)
- Class of company
Key Facts About SPICe+ Part A in 2026:
- Part A is filed separately and independently from Part B
- The MCA processes name reservation within 1–3 working days on average
- Once approved, the reserved name is valid for 20 days, within which Part B must be submitted
- If Part B is not filed within 20 days, the name reservation expires and Part A must be refiled
- Only one SPICe+ Part A can be pending at a time per applicant
Pro Tip from our corporate team at Khanna & Associates: Always choose a unique, non-conflicting company name by running a thorough MCA name search before submitting Part A. Names similar to existing registered companies, trademarks, or words prohibited under the Emblems and Names (Prevention of Improper Use) Act, 1950 are routinely rejected.
For foreign investors planning to enter India, company name clarity is critical before any broader Foreign Direct Investments or Setting up Business in India planning begins.
SPICe+ Part B – The Complete Incorporation Form
SPICe+ Part B is the main, comprehensive incorporation form that contains all remaining details required to legally incorporate the company. It is submitted only after Part A approval.
What Part B covers:
- Director Identification Numbers (DIN) for up to three directors
- Registered office address (physical address in India)
- Authorised and paid-up share capital details
- Details of subscribers and directors (Memorandum of Association / Articles of Association)
- PAN and TAN application (automatic)
- EPFO and ESIC registration (automatic)
- Professional Tax registration (Maharashtra and Madhya Pradesh only, as applicable)
- Bank account opening via AGILE-PRO-S (linked form)
- GST registration (optional but recommended at this stage)
Important: Part B is not standalone
Part B cannot be filed without a valid Part A approval. The MCA system links both parts via the SRN (Service Request Number) generated after Part A approval. Attempting to bypass this sequence is technically impossible on the MCA21 portal — yet many applicants waste time preparing Part B documentation before Part A is approved.
Legal Framework, Regulations & Our Corporate Legal Services
The SPICe+ process is governed by:
- The Companies Act, 2013 (Sections 3 to 22 — formation and incorporation)
- Companies (Incorporation) Rules, 2014 (as amended through 2024)
- MCA Notification dated 23 February 2020 — SPICe+ launch
- Companies (Amendment) Act, 2019 and 2020
- Rule 38A of the Companies (Incorporation) Rules — AGILE-PRO-S
Compliance with these frameworks is non-negotiable. Regulatory non-compliance during the incorporation stage can have cascading consequences — from delayed PAN/TAN issuance to complications in opening bank accounts, applying for GST registration, and even securing early-stage FDI approvals.
At Khanna & Associates, the best law firm in Jaipur and a recognised name across Rajasthan and Dehradun, our integrated legal practice covers every dimension of corporate law and regulatory compliance. Our services relevant to company incorporation and corporate legal needs include:
- Corporate Compliance — Ongoing MCA filings and regulatory adherence
- Corporate Documentation — MOA, AOA, board resolutions, and statutory records
- Commercial and Corporate Transactions — Deal structuring and transactional support
- Startup & Venture Capital — Legal setup for Indian startups and funded entities
- Contract Drafting — Founders’ agreements, shareholder agreements, and employment contracts
- Banking & Finance — Post-incorporation bank account compliance and regulatory interface
- Mergers & Acquisitions — Pre and post-incorporation M&A structuring
- FinTech & Digital Payments — Regulatory approvals for fintech and digital commerce ventures
- Intellectual Property (IPR) — Trademark, patent, and copyright filing at inception
- GST — GST registration and advisory integrated with SPICe+ filing
- Direct Taxation — PAN, TAN, and income tax compliance from day one
- NRI Legal Services — Tailored support for non-resident Indians incorporating in India
- Due Diligence Lawyers Jaipur — Pre-incorporation legal and financial due diligence
Our corporate law advisory spans Jaipur, across Rajasthan, Dehradun, and extends to pan-India and cross-border mandates, making us one of the top law firms in India for integrated company formation services.
Key Compliance Rules, Timelines & Real Examples
The Exact Filing Sequence (Step-by-Step):
Step 1 — File SPICe+ Part A
Submit proposed company name + business object. Await MCA approval (1–3 working days).
Step 2 — Receive SRN & Name Approval
Download the name reservation letter. Note the 20-day window for Part B submission.
Step 3 — Prepare Part B + Linked Forms
Simultaneously prepare: AGILE-PRO-S (for GSTIN/EPFO/ESIC/bank account), eMOA (INC-33), eAOA (INC-34), INC-9 (declaration by subscribers and directors), DIR-2 (director consent).
Step 4 — File SPICe+ Part B
Submit the complete package before the 20-day name reservation expires.
Step 5 — MCA Processing & COI Issuance
The MCA issues the Certificate of Incorporation (COI) along with CIN, PAN, and TAN — typically within 3–7 working days from Part B submission in 2026.
Real Example:
A Singapore-based tech startup approached Khanna & Associates to incorporate a wholly-owned subsidiary in Jaipur, Rajasthan under the automatic FDI route. Their prior attempt (without legal counsel) resulted in name rejection twice and a 45-day delay. With our guidance, Part A was approved in 2 working days, Part B filed within the 20-day window, and the Certificate of Incorporation was received in 5 working days — with PAN, TAN, and EPFO registration all included.
Important Timelines at a Glance:
| Stage | Typical Timeline (2026) |
|---|---|
| Part A Name Approval | 1–3 working days |
| Name Reservation Validity | 20 days |
| Part B Processing | 3–7 working days |
| PAN/TAN Issuance | Same day as COI |
| EPFO/ESIC Registration | Within 1–2 days |
| Bank Account Opening | 3–5 days post COI |
Common Mistakes & Legal Challenges — Indian and Foreign Clients
Despite the simplified SPICe+ framework, errors remain extremely common. Here are the most critical mistakes and how Khanna & Associates prevents and resolves them:
Mistake 1 — Filing Part B Before Part A Approval
Many applicants, eager to accelerate the process, begin filling Part B before Part A is approved. The MCA system will simply not allow submission without a valid Part A SRN. Solution: Follow the mandatory sequence strictly.
Mistake 2 — Letting the 20-Day Window Expire
This is the most common — and most expensive — mistake for international clients unfamiliar with Indian MCA timelines. The name reservation expires and Part A must be refiled, restarting the clock. Solution: Ensure all Part B documents are prepared in parallel while Part A is being processed.
Mistake 3 — Incorrect DIN Details for Foreign Directors
Foreign nationals acting as directors must obtain a DIN (Director Identification Number) using a notarised and apostilled identity proof. Errors in notarisation, document translation, or apostille validity frequently cause rejection. Solution: Our NRI Legal Services team handles full document authentication for foreign directors.
Mistake 4 — Choosing a Name That Conflicts With Existing Trademarks
Many applicants choose names that have been trademarked by other companies, leading to rejection at Part A stage itself. Solution: Conduct a combined MCA + IP India trademark search before finalising the name.
Mistake 5 — Incorrect Registered Office Address
The registered office must be a valid, verifiable physical address in India. Virtual offices, shared addresses without proper NOC, or addresses with PIN code mismatches are routinely rejected. Solution: Our team verifies address documentation before submission.
Mistake 6 — Cross-Border Document Coordination Delays
For foreign investors or NRI founders, coordinating notarised documents across different time zones and jurisdictions causes significant delays. Solution: Khanna & Associates provides a dedicated international client coordination team to manage document flow efficiently.
Expert Tips from Senior Legal Advisors at Khanna & Associates
Our senior advocates — with decades of combined experience in corporate registration and Indian company law — share six advanced insights for 2026:
Tip 1 — Pre-Research the Name Before Part A Filing
Run a comprehensive MCA name search AND an IP India trademark search simultaneously. Names should be distinctive, non-descriptive, and non-conflicting. Plan at least two strong name alternatives before filing.
Tip 2 — Prepare the Entire Part B Package While Part A Is Pending
Use the 1–3 day Part A processing window productively. Gather all DIN documents, subscriber details, registered office proof, and draft MOA/AOA during this period so you can file Part B the moment Part A is approved.
Tip 3 — Integrate GST Registration Within SPICe+ Itself
For businesses that will immediately commence taxable supply, apply for GST registration through the AGILE-PRO-S form linked to SPICe+ Part B. This saves 2–3 additional weeks compared to applying separately post-incorporation.
Tip 4 — Foreign Investors: Use the Automatic FDI Route Where Applicable
Most sectors in India permit 100% FDI under the automatic route, meaning no prior government approval is needed before incorporation. However, certain sectors (defence, print media, multi-brand retail) require Foreign Investment Promotion Board (FIPB) clearance. Know your sector before you begin.
Tip 5 — Choose the Right Company Structure From Day One
Private Limited Company, OPC, LLP, or Section 8 — each has distinct tax, compliance, and fundraising implications. Restructuring post-incorporation is expensive and time-consuming. Our Corporate and Commercial advisors help you choose the right structure based on your 5-year business roadmap.
Tip 6 — Engage a Professional Law Firm, Not a Cheap Online Portal
Generic online incorporation portals handle volume, not complexity. For cross-border incorporations, FDI-linked companies, ESOP structuring, or multi-director international companies, a qualified top law firm in India with real corporate expertise is non-negotiable. The cost difference is negligible; the risk difference is enormous.
👉 Meet our senior advocates — Visit Khanna & Associates to consult with our experienced corporate legal team.
Conclusion + Call to Action
The SPICe+ Part A vs Part B distinction is not merely procedural — it is the structural backbone of every successful company registration in India in 2026. Part A establishes your company’s legal identity through name reservation. Part B delivers everything else — directors, capital, address, PAN, TAN, EPFO, ESIC, bank account, and GST — in one integrated submission.
The key takeaways:
- Always file Part A first; Part B cannot proceed without it
- The 20-day name reservation window is hard and non-negotiable
- Prepare all Part B documents during the Part A processing window
- Foreign directors require apostilled, notarised identity documents
- Integrate GST, bank account, and EPFO through SPICe+ itself for maximum efficiency
Whether you are a first-generation Indian entrepreneur in Jaipur, a multinational corporation entering India, or an NRI planning to set up business back home, the SPICe+ process demands precision, speed, and expert legal oversight.
📞 Ready to Incorporate? Consult India’s Leading Corporate Law Firm
Khanna & Associates
47 SMS Colony, Shipra Path, Mansarovar — 302020
Jaipur, Rajasthan, India
📞 +91-9461620007
📧 info@khannaandassociates.com
🌐 www.khannaandassociates.com
As one of the best law firms in Jaipur and a recognised top law firm in India, Khanna & Associates provides full-service company incorporation, corporate compliance, and cross-border legal advisory. Our team has successfully incorporated companies for clients across India, Singapore, UAE, UK, USA, and 20+ countries.
👉 Book your free consultation today. Faster approvals. Zero errors. Expert legal guidance.
❓ FAQ SECTION
Q1. What is the main difference between SPICe+ Part A and Part B?
SPICe+ Part A is exclusively for company name reservation and is filed first. Once MCA approves the name, Part B is filed with all incorporation details including director information, capital structure, registered office, PAN, TAN, EPFO, and ESIC. Both parts together complete the full company registration process in India. They cannot be filed as a combined single form.
Q2. How long does MCA take to approve SPICe+ Part A in 2026?
In 2026, the MCA typically approves SPICe+ Part A within 1 to 3 working days if the proposed company name is unique, correctly formatted, and does not conflict with any existing registered company name or trademark. Applicants with name conflicts or incomplete information may face rejection and need to refile, which resets the timeline entirely.
Q3. Can a foreign national or NRI incorporate a company using SPICe+ in India?
Yes. Foreign nationals and NRIs can incorporate a company in India using SPICe+, subject to FDI policy compliance. Foreign directors must obtain a DIN using apostilled and notarised identity documents. Certain sectors require prior government approval. Firms like Khanna & Associates in Jaipur provide specialised NRI and cross-border company incorporation services with complete document coordination.
Q4. What happens if I don’t file SPICe+ Part B within 20 days of Part A approval?
The name reservation expires automatically after 20 days if Part B is not submitted. You must refile SPICe+ Part A with the same or a new proposed name and restart the entire approval process. This is the most common and most avoidable delay in company registration in India. Always prepare Part B documentation while Part A is being reviewed.
Q5. Is GST registration automatic when filing SPICe+ Part B in 2026?
GST registration is not entirely automatic, but it can be applied for simultaneously through the AGILE-PRO-S form linked to SPICe+ Part B. Applicants who opt for GST registration at the SPICe+ stage receive their GSTIN within days of incorporation, significantly faster than applying separately through the GST portal post-registration. This is highly recommended for businesses that will immediately begin taxable operations.