Documents for Company Registration 2026: Complete Checklist (Pvt Ltd, OPC & LLP)
Quick Answer
To register a company in India through the MCA SPICe+ form, you need: PAN and Aadhaar of all directors/subscribers, passport-size photograph, address proof (bank statement, utility bill, or mobile bill not older than 2 months), Digital Signature Certificate (DSC) for all directors, registered office address proof (rent agreement/ownership deed + NOC from owner + utility bill), and Director Identification Number (DIN) applied through SPICe+ itself. For foreign nationals, a passport (apostilled) and address proof (notarised/apostilled) replace PAN and Aadhaar. At Virtual Auditor, we handle all document preparation and filing — starting at Rs 6,999 for a Private Limited Company.
Definition — SPICe+ (INC-32): SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) is the integrated web form on the MCA portal for company incorporation. It combines name reservation (Part A), incorporation application (Part B), and AGILE-PRO (Application for GST registration, EPFO, ESIC, Professional Tax registration, and bank account opening) into a single filing. SPICe+ replaced the earlier SPICe form from February 2020.
Definition — Digital Signature Certificate (DSC): A DSC is the electronic equivalent of a physical signature. Class 3 DSC is mandatory for all company directors to sign the SPICe+ form and all subsequent MCA filings. DSCs are issued by licensed Certifying Authorities (e.g., eMudhra, Sify, NSDL) and are valid for 2 years.
Documents for Indian Directors / Subscribers
Identity Proof (Mandatory)
- PAN Card: Permanent Account Number issued by the Income Tax Department. Mandatory for all Indian directors. The PAN must be linked with Aadhaar. If PAN and Aadhaar are not linked, the PAN is treated as inoperative and cannot be used for MCA filings.
- Aadhaar Card: Required for DIN application and KYC verification. The Aadhaar number is verified through OTP on the registered mobile number during the SPICe+ filing process.
- Passport-size photograph: Recent colour photograph in JPEG format, not exceeding 50 KB. Used for the DIN application attached to SPICe+ Part B.
Address Proof of Directors (Mandatory)
Any one of the following, not older than 2 months from the date of filing:
- Bank statement: Last 2 months’ bank account statement from a scheduled bank showing the director’s name and current residential address. Most commonly used proof.
- Electricity bill: Latest electricity bill in the name of the director or in the name of the director’s spouse/parent (with a declaration).
- Mobile bill: Postpaid mobile phone bill (not prepaid recharge receipts) from the last 2 months.
- Telephone bill: Landline telephone bill, not older than 2 months.
- Gas bill: LPG or piped natural gas bill.
The address on the proof must match the address declared in the SPICe+ form. If the current residential address differs from the address on Aadhaar, use the bank statement or utility bill showing the current address.
Digital Signature Certificate (DSC)
Every proposed director must obtain a Class 3 Digital Signature Certificate before filing SPICe+. The DSC is used to digitally sign the SPICe+ form, MOA, AOA, and all declarations. At Virtual Auditor, we assist directors in obtaining DSCs from licensed Certifying Authorities — the process takes 1-2 working days with video verification.
Documents for DSC application: PAN card copy, Aadhaar copy, passport-size photograph, email ID, and mobile number for video verification.
Director Identification Number (DIN)
DIN is a unique identification number allotted by MCA to every director. Up to 3 DINs can be allotted through the SPICe+ form itself (Part B). For the 4th director onwards, a separate DIR-3 form must be filed. No separate documents are needed for DIN if it is applied through SPICe+ — the same PAN, Aadhaar, photograph, and address proof are used.
Documents for the Registered Office
If the Registered Office is a Rented Premises
- Rent agreement or lease deed: Executed between the property owner and the company (or its proposed directors). The agreement must be currently valid. If the rent agreement is registered under the Registration Act, it carries stronger evidentiary value.
- No Objection Certificate (NOC): From the property owner, giving consent for the company to use the premises as its registered office. The NOC must be on a plain paper, signed by the owner, with their full name, address, and contact details. No stamp duty is required for the NOC.
- Utility bill of the premises: Latest electricity bill, water bill, or property tax receipt of the registered office premises — not older than 2 months. The bill must show the address of the premises. This proves that the address is an existing, functional premises.
If the Registered Office is an Owned Premises
- Property ownership proof: Sale deed, conveyance deed, or property tax receipt showing ownership in the name of the director or subscriber.
- NOC from the owner: If the property is owned by a person other than the subscribers (e.g., a family member), an NOC from the owner is required.
- Utility bill: Latest electricity bill or property tax receipt — not older than 2 months.
Virtual Office as Registered Address
MCA permits the use of a virtual office address as the registered office, provided the company has a legitimate right to use the address (through a service agreement with the virtual office provider), mail and statutory notices can be received at that address, and the address is an actual physical location (not just a PO Box). At Virtual Auditor, we provide registered office address services across Chennai, Bangalore, and Mumbai for companies that do not have their own premises at the time of incorporation.
Practitioner Insight — CA V. Viswanathan, IBBI/RV/03/2019/12333
The most frequent cause of SPICe+ rejection at the ROC level is the registered office address proof. Three specific issues we see regularly at Virtual Auditor: (1) The utility bill is older than 2 months — ROC strictly enforces this, and even a bill dated 61 days before filing will be rejected. We advise clients to procure the utility bill within 1 week of filing. (2) The rent agreement does not specify that the premises can be used as a “registered office” — some ROCs insist on this specific language, especially for co-working spaces. We draft the NOC with explicit mention of “registered office of a company under the Companies Act, 2013.” (3) The property address on the utility bill does not exactly match the address on the rent agreement — spelling variations, missing door numbers, or different formats cause resubmission requests. We verify exact address matching across all documents before filing.
Documents for Foreign National Directors / Subscribers
For Foreign Directors Not Residing in India
- Passport: Valid passport of the foreign national — the biographical page. Must be apostilled by the Indian Embassy/Consulate in the country of the foreign director’s residence, or notarised by a Notary Public in the home country and then apostilled/attested by the Indian Embassy.
- Address proof: Any government-issued address proof from the home country — driving licence, bank statement, utility bill, or residence permit. Must be apostilled or notarised and attested by the Indian Embassy. Not older than 1 year for the apostillation.
- Photograph: Recent passport-size colour photograph in JPEG format.
- DSC: Foreign nationals can obtain Indian DSCs through licensed Certifying Authorities. Video verification is conducted online. The passport number is used as the identity reference (since PAN/Aadhaar are not available for non-residents).
- DIN: Applied through SPICe+ Part B (up to 3 foreign directors) or through standalone DIR-3. The passport copy and apostilled address proof are attached to the DIN application.
Additional Documents for Foreign Holding Company (Indian Subsidiary)
When the subscriber (shareholder) is a foreign company setting up an Indian subsidiary:
- Certificate of Incorporation: Of the foreign holding company, apostilled by the Indian Embassy in the country of incorporation.
- MOA/AOA or Charter Document: Of the foreign holding company, apostilled.
- Board Resolution: Of the foreign holding company, authorising the investment in India and appointment of representatives to sign the incorporation documents. Must be on the company letterhead and signed by an authorised signatory.
- Power of Attorney: In favour of the Indian representative authorised to sign the SPICe+ form, MOA, AOA, and other incorporation documents on behalf of the foreign company. Must be notarised and apostilled.
- Proof of registered office address: Of the foreign parent company.
Documents for SPICe+ Filing: Complete Consolidated Checklist
SPICe+ Document Checklist — Private Limited Company (2026)
| Document | Indian Director | Foreign Director |
|---|---|---|
| PAN Card | Mandatory | Not required (passport used) |
| Aadhaar Card | Mandatory | Not required |
| Passport | Optional | Mandatory (apostilled) |
| Address proof (recent) | Bank statement / utility bill (2 months) | Apostilled address proof |
| Photograph | Mandatory | Mandatory |
| DSC (Class 3) | Mandatory | Mandatory |
| DIN | Via SPICe+ or DIR-3 | Via SPICe+ or DIR-3 |
Registered Office Documents:
| Document | Rented Premises | Owned Premises |
|---|---|---|
| Rent agreement / Sale deed | Mandatory | Mandatory |
| NOC from owner | Mandatory | If owned by third party |
| Utility bill (within 2 months) | Mandatory | Mandatory |
Documents for Other Entity Types
One Person Company (OPC)
An OPC requires the same director documents as a Pvt Ltd company, plus one additional document: Consent of the nominee (Form INC-3). The nominee is the person who will become the member of the OPC in the event of the sole member’s death or incapacity. The nominee must provide PAN, Aadhaar, address proof, photograph, and signed Form INC-3 (consent to act as nominee).
Limited Liability Partnership (LLP)
For an LLP registration through FiLLiP (Form for incorporation of LLP), the documents are similar to a Pvt Ltd — PAN, Aadhaar, address proof, DSC, and DPIN (Designated Partner Identification Number, equivalent to DIN). The LLP Agreement (executed on stamp paper of the applicable value) must be filed within 30 days of incorporation.
Common Document Issues and How to Avoid Them
Documents That Cause SPICe+ Rejection
- Blurred or low-resolution scans: MCA requires clear, legible scans at minimum 200 DPI. Photographs taken on mobile phones with poor lighting are frequently rejected. Use a scanner or a dedicated scanning app.
- Expired DSC: If the DSC expires between filing and ROC processing, the application is rejected. Ensure the DSC has at least 6 months’ validity remaining at the time of filing.
- PAN-Aadhaar not linked: Since 1 July 2023, unlinked PANs are treated as inoperative. MCA rejects applications where the director’s PAN is inoperative. Verify linkage on the Income Tax e-filing portal before initiating incorporation.
- Utility bill beyond 2 months: Strictly enforced. A bill dated even 1 day beyond the 2-month window from the date of filing will be rejected.
- NOC not signed by the property owner: The NOC must be signed by the person whose name appears on the property ownership document. A tenant cannot issue an NOC — the landlord must sign it.
- Apostillation errors for foreign documents: Documents apostilled by the wrong authority, or apostilled in a country different from the country of issuance, are rejected. The apostille must be from the competent authority of the country where the document was issued.
Frequently Asked Questions
Can I use Aadhaar as both identity proof and address proof?
Aadhaar serves as identity proof for the DIN application. However, for address proof, MCA requires a document not older than 2 months — Aadhaar does not have an issuance date and the address on Aadhaar may be outdated. Therefore, use Aadhaar for identity verification and a recent bank statement or utility bill (within 2 months) as address proof. This is the safest combination to avoid ROC queries.
Is a notarised rent agreement sufficient or does it need to be registered?
A notarised rent agreement is sufficient for MCA filing purposes. Registration of the rent agreement under the Registration Act, 1908 is required by law in most states if the lease term exceeds 11 months, but MCA does not mandate a registered agreement for SPICe+ filing. That said, a registered agreement provides stronger legal standing. We advise clients to execute at least a notarised agreement with the landlord’s signature, NOC, and a recent utility bill of the premises.
What if the director does not have a PAN card?
For Indian resident directors, PAN is mandatory — there is no alternative. Apply for PAN through the NSDL or UTIITSL portal (processing time: 5-7 working days for physical PAN card, instant for e-PAN). For foreign national directors, PAN is not required at the time of incorporation — the passport number serves as the identity reference. However, we recommend that foreign directors apply for Indian PAN within 60 days of appointment, as it is required for DIR-3 KYC annual filing and for any income tax compliance.
How do I get documents apostilled for foreign directors?
Apostillation is the process of authenticating documents for use in another country under the Hague Apostille Convention. For a foreign director’s passport and address proof: (1) Get the documents notarised by a Notary Public in the foreign director’s home country, (2) Submit the notarised documents to the competent authority in that country for apostille (e.g., Secretary of State in the US, Foreign Commonwealth and Development Office in the UK), (3) If the home country is not a member of the Hague Convention, the documents must be attested by the Indian Embassy/Consulate in that country. Processing time varies: 1-3 weeks in most countries. We coordinate the entire apostillation process for our Indian subsidiary registration clients.
Can I incorporate a company without a physical office address?
You must provide a registered office address at the time of incorporation. However, this need not be a traditional office — a residential address, a co-working space, or a virtual office address is acceptable, provided you have a valid rent agreement/service agreement, NOC, and utility bill. If you do not have a premises, Virtual Auditor provides registered office address services in Chennai, Bangalore, and Mumbai as part of our incorporation packages. The registered office address can be changed after incorporation by filing Form INC-22 with the ROC.
What documents are needed for the AGILE-PRO part of SPICe+?
AGILE-PRO (INC-35) is filed along with SPICe+ and covers GST registration, EPFO, ESIC, Professional Tax, and bank account opening request. No separate documents are needed for AGILE-PRO — it uses the same director KYC and registered office documents filed with SPICe+ Part B. For GST registration, the principal place of business details and HSN/SAC codes for the proposed business activity are entered in the AGILE-PRO form. The GST registration number (GSTIN) is allotted within 3-7 days of incorporation.
Virtual Auditor — AI-Powered CA & IBBI Registered Valuer Firm
Valuer: V. VISWANATHAN, FCA, ACS, CFE, IBBI/RV/03/2019/12333
Chennai (HQ): G-131, Phase III, Spencer Plaza, Anna Salai, Chennai 600002
Bangalore: 7th Floor, Mahalakshmi Chambers, 29, MG Road, Bangalore 560001
Mumbai: Workafella, Goregaon West, Mumbai 400062
Phone: +91 99622 60333 | Email: support@virtualauditor.in
Book a Free Consultation