SPICe+ Linked Forms Explained: eMOA, eAOA, AGILE-PRO-S, URC-1 & INC-9
Why This Matters
SPICe+ (INC-32) is not a single form — it is a bundle. Once SPICe+ Part B is filled and validated, the MCA portal auto-enables a set of linked forms that must be filed alongside it before the incorporation application can be submitted. Professionals filing their first few incorporations often get tripped up not by SPICe+ itself, but by not knowing which linked forms apply to their case, what gets pre-filled, and in what order to complete them.
This page maps out each linked form, when it is mandatory versus conditional, and how they fit together in a single incorporation workflow. Individual form guides are linked throughout for field-level detail.
The SPICe+ Bundle at a Glance
| Form | Purpose | Mandatory? |
|---|---|---|
| SPICe+ Part A | Name reservation | Optional (can skip and go straight to Part B) |
| SPICe+ Part B | Core incorporation application | Mandatory |
| eMOA (INC-33) | Electronic Memorandum of Association | Mandatory (unless Part I company using physical MOA) |
| eAOA (INC-34) | Electronic Articles of Association | Mandatory (unless Part I company using physical AOA) |
| AGILE-PRO-S | GSTIN, EPFO, ESIC, bank account, Shops & Establishment (state-dependent) | Mandatory for every SPICe+ incorporation since 23 Feb 2020 |
| URC-1 | Registration of existing entity converting into a company | Mandatory only for Part I conversions (LLP/firm/society to company) |
| INC-9 | Auto-generated declaration by first subscribers and directors | Mandatory, auto-populated — not manually filled |
How They Connect: The Filing Sequence
- SPICe+ Part A (optional) — reserve the company name first if you want certainty before drafting MOA/AOA. If skipped, the name is proposed directly inside Part B.
- SPICe+ Part B — enter registered office, capital structure, subscriber and director details, and PAN/TAN application. Once Part B is filled and saved, the portal activates the linked forms below on the same dashboard.
- eMOA and eAOA — auto-pick the approved name and object clause fields from Part B. For a Section 8 company, these are replaced by INC-13 (MOA) and INC-31 (AOA) instead. For a Part I company (existing LLP/firm converting), MOA/AOA may be attached as physical PDFs rather than filed as eMOA/eAOA, depending on the case.
- AGILE-PRO-S — pre-filled with the proposed registered office and director details from Part B. This single form routes to four to five different registrations (GSTIN, EPFO, ESIC, opening of bank account, and Professional Tax registration in applicable states such as Maharashtra, Karnataka, West Bengal). GSTIN application here is optional; the rest are compulsory data captures.
- URC-1 — only appears and is required where the “Part I — Conversion” option was selected in Part B (converting an existing partnership firm, LLP, or registered entity into a company under Section 366). It captures particulars of the existing entity, its assets/liabilities, and consent of existing partners/members.
- INC-9 — once subscriber and director details are finalised in Part B, INC-9 is auto-generated from that data as a declaration under Section 7(1)(c). For up to 20 subscribers/directors with a valid DIN/PAN, it is auto-affixed with DSC and filed electronically; beyond that, or where any subscriber lacks DIN/PAN, a physical signed copy must be attached instead.
What Gets Pre-Filled vs. What You Must Enter
| Data | Source | Behaviour in Linked Forms |
|---|---|---|
| Approved/proposed company name | Part A (if filed) or Part B | Auto-carried into eMOA, eAOA, AGILE-PRO-S |
| Registered office address | Part B | Auto-carried into AGILE-PRO-S; editable only in Part B |
| Object clause | Entered once in Part B | Reflected in eMOA’s Clause III |
| Subscriber/director details | Part B | Drives INC-9 auto-generation; also feeds AGILE-PRO-S director fields |
| Existing entity details (PAN/GSTIN of firm, partners’ consent) | Entered directly in URC-1 | Not pre-filled — must be entered independently |
Common Mistakes to Avoid
- Filing eMOA/eAOA before finalising the object clause in Part B. Any change to the object clause after eMOA is drafted forces a rework, since the clause is pulled from Part B.
- Treating AGILE-PRO-S’s GSTIN section as mandatory. GSTIN registration through AGILE-PRO-S is optional at incorporation stage — it can be applied for separately later if skipped.
- Forgetting URC-1 for Part I conversions. If “Part I — Company” is selected as the type in Part B (i.e., converting from LLP/firm), URC-1 is a hard requirement — the SRN will not proceed to final submission without it.
- Assuming INC-9 needs manual filling. It is system-generated from Part B data; manual editing is not possible except by correcting the source data in Part B and regenerating it.
- Missing the DSC/PAN threshold on INC-9. Electronic auto-filing of INC-9 works only up to 20 subscribers-cum-directors with valid DIN/PAN; larger promoter groups need the physical-declaration route.
Key Takeaways
SPICe+ Part B is the anchor form; eMOA, eAOA, and AGILE-PRO-S are filed as its mandatory companions in nearly every case, while URC-1 and the physical-INC-9 route are conditional on the type of incorporation. Getting the object clause and subscriber list right in Part B first avoids rework across every linked form downstream, since none of them can be edited independently of the Part B data they draw from.
Source / Further Reading
- MCA — SPICe+ (Ease of Doing Business) Overview
- MCA FAQs on Incorporation and Allied Matters — SPICe+
- SPICe+ Part A — Name Reservation Guide
- AGILE-PRO-S Guide
Disclaimer
This article is intended for general guidance and reflects the SPICe+ linked-form structure as prescribed by the MCA. Form numbers, thresholds (such as the 20-subscriber DSC limit for INC-9), and state-specific AGILE-PRO-S registrations are subject to change through MCA notifications. Always cross-check against the current SPICe+ instruction kit on the MCA portal before relying on this for a live filing.