Incorporation · Checklist

Last reviewed: 25 September 2026. SPICe+ resubmissions burn weeks, and almost all of them are document defects: an address proof a month too old, a director’s name spelt three ways, an NOC that forgot to mention the company’s name. Here is the complete list, the freshness rules, and the traps — so incorporation is filed once. What happens after the certificate arrives is a different checklist: the first-year compliance guide.

For every proposed director/subscriber

DocumentNotes that prevent resubmission
PAN (mandatory for Indian nationals)Name spelling on everything else must match PAN exactly
Identity proof: Aadhaar / passport / voter ID / DLOne of these, current and legible
Residence proof: bank statement / utility bill / mobile billRecent (commonly within 2 months) and in the person’s own name
Passport-style photoActual photo file, not a scan of a printout
DSC for subscribers/directors as requiredApply early — DSC delays are self-inflicted timeline damage
Foreign national/NRI variantsPassport + address proof, notarised/apostilled per country rules

Foreign subscriber or Indian subsidiary of a foreign company

Document / stepNotes
Passport of each foreign national subscriber/directorApostilled (Hague Convention countries) or consularised by the Indian mission (other countries)
Overseas address proofRecent bank statement or utility bill, legalised the same way as the passport
Foreign parent as corporate subscriberCertificate of incorporation / charter documents of the parent, apostilled or consularised
Board resolution of the foreign parentAuthorising the subscription, the number of shares, and the nominee who will sign on its behalf
Resident directorAt least one director must be resident in India (stayed 182 days or more in the financial year)
FEMA reportingSubscription money must come through banking channels; report the allotment of subscriber shares in Form FC-GPR on the RBI FIRMS portal within 30 days of allotment

For the registered office

  • Ownership proof: recent utility bill / property tax receipt (freshness matters)
  • If rented/consented: rent agreement or owner’s NOC naming the proposed company
  • Owner identity linkage where names differ across documents

For the company itself

  • Two proposed names with meaning/derivation notes (see the name-rejection guide before choosing)
  • Main objects in plain language — drives the MoA drafting
  • Authorised/subscribed capital and the subscriber split
  • Declarations (INC-9/DIR-2) — generated in the flow, signed correctly

AGILE-PRO-S: registrations bundled with SPICe+

SPICe+ is filed together with the linked AGILE-PRO-S web form, which carries several registrations in the same application. Keep the inputs ready so the form does not hold up the main filing:

  • GSTIN — optional at incorporation; needs principal place of business details and proof
  • EPFO and ESIC registration for the new company
  • Bank account opening with a bank of your choice from the list offered
  • Professional tax and Shops & Establishment registration, in the states where these are integrated with the form (otherwise register separately after incorporation)

After incorporation: the first clocks

ComplianceTimeline
First auditor appointed by the Board (section 139(6))Within 30 days of incorporation; ADT-1 intimation as applicable
INC-20A declaration of commencement of businessWithin 180 days of incorporation, after subscribers pay for their shares
Share certificates to subscribersWithin 60 days of incorporation
FC-GPR (where foreign subscribers)Within 30 days of allotment

Resubmission triggers we see repeatedly

  • Residence proofs older than the freshness window
  • NOC not naming the exact proposed company name
  • Photograph/ID mismatches with PAN spelling
  • Objects pasted from another company’s MoA that contradict the name
  • Foreign documents notarised but not apostilled or consularised

Frequently asked questions

How many days does incorporation take end to end?

Preparation is days when documents are ready; MCA processing varies with queue and resubmissions. The realistic controllable target is a zero-resubmission file — that is what the checklist is for.

Can my rented flat be the registered office?

Yes, with the owner’s NOC and ownership proof. Societies’ objections are a landlord matter, not an MCA one — but get the NOC genuinely signed.

Is minimum capital required?

No statutory minimum — capital is a commercial choice. Stamp duty and future funding plans, not law, should size it.

Do both subscribers need DSCs?

Subscribers sign electronically in SPICe+ — plan DSCs for those who must sign, and start those applications first.

My name documents show initials expanded differently. Problem?

It is the single most common defect. Fix the records (or use consistent expansion) before filing; affidavit bridges help only where the registrar accepts them.

Can NRIs/foreign nationals be directors at incorporation?

Yes, subject to at least one resident director and proper notarisation/apostille of their papers — build extra days into the plan for that legalisation.

What arrives after approval?

COI with CIN, PAN and TAN — and immediately after that, the compliance clock: first auditor appointed by the Board within 30 days of incorporation, INC-20A within 180 days, statutory registers. The first-year guide linked above maps it.

Why do incorporation files get stuck?

Most delays come from document chains, not form-filling — mismatched names, stale address proofs, NOCs that do not name the company. Whatever route you choose, make the file complete before it goes in.

Incorporating this month?

We run the SPICe+ file end to end — names, documents, drafting, filings — and hand over with the first-year compliance calendar installed.

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This article is a general educational summary as on 25 September 2026 and is not professional advice or an assurance of any approval, registration or outcome — departmental decisions rest with the authorities on each case’s facts. Requirements change; verify current rules or discuss your specific case before acting.