Your checklist
0 of 8 doneSection 8 company registration happens fully online through the MCA portal, using the SPICe+ web form. One filing reserves the name, applies for the section 8 licence, gets DINs for directors and incorporates the company with its PAN and TAN. Please note that Darpan Portal Guide is an independent guide. We are not the Ministry of Corporate Affairs (MCA), we do not file forms for anyone, and the only place to file is mca.gov.in.
If you are not yet sure a company is the right form for your NGO, read what a section 8 company is and compare it on our trust, society or section 8 page.
How section 8 company registration in India works on the MCA portal
Earlier, the section 8 licence was a separate application to the Registrar in Form INC-12, and incorporation came after. Rule 19 of the Companies (Incorporation) Rules now says the application for a new section 8 company is made in SPICe+ (Form INC-32). So incorporation of section 8 company and the licence move together in one filing. The section 8 company incorporation process is the same in every state, because it runs on one central portal.
SPICe+ has two parts:
- Part A: name reservation for the new company. It also asks for the class, category and main activity.
- Part B: everything else needed for incorporation: office address, capital, subscribers, directors, DIN, attachments, PAN and TAN.
Along with Part B, a linked form called AGILE-PRO-S is filed. MCA describes it as covering EPFO and ESIC registration, profession tax in some states, bank account opening and, if you want it, a GSTIN. So section 8 company GST registration can be requested at this stage, but it is optional; many small NGOs register for GST later only if their activities need it.
Documents required for section 8 company registration
Rule 19 lists what must go with the SPICe+ application of a section 8 company:
| Document | What it is |
|---|---|
| Memorandum of association (MoA) | Drafted in Form INC-13, the special MoA format for section 8 companies, with the objects and the no dividend clauses. |
| Articles of association (AoA) | Internal rules: meetings, members, directors, how decisions are made. |
| Professional's declaration | From an advocate, chartered accountant, cost accountant or company secretary in practice, saying the papers follow section 8 and its rules. Older rules named this Form INC-14. |
| Estimate of income and expenditure | Expected yearly income and spending for the next three years, with sources and objects. |
| Declaration by each applicant | Each subscriber's own declaration. Older rules named this Form INC-15, and many filers still follow that format. |
| Identity and address proofs | For every subscriber and director, as asked in SPICe+ Part B. |
| Registered office proof | Proof of the office address, and the owner's permission if the place is not owned by the company. Check the exact list in the form. |
Keep names, addresses and spellings the same across PAN, Aadhaar and every document. Most resubmission requests from the ROC come from small mismatches.
DIN and DSC: what each director needs
DSC (Digital Signature Certificate) is an electronic signature used to sign MCA forms. The subscribers and the directors who sign the forms each need one. You buy a DSC from a licensed certifying authority, not from MCA.
DIN (Director Identification Number) is a lifetime number for a company director. If a proposed director does not already have one, MCA allots it through SPICe+ itself. MCA says DIN can be allotted to up to three directors in this way. A person who already has a DIN just enters it.
Section 8 company registration fees and what decides the cost
We do not quote section 8 company registration fees or any section 8 NGO registration cost, because the amounts change and depend on your case. The total cost is made of:
- MCA filing fees: set in the Companies (Registration Offices and Fees) Rules. They depend on the authorised capital and the form. The current fee schedule is on the MCA portal.
- Stamp duty: on the MoA and AoA. It is a state charge and differs by state and by capital.
- DSCs: charged by the certifying authority for each person.
- Professional fees: if you hire a CA, CS or advocate for drafting and the declaration.
The portal shows the exact government fee and stamp duty at the payment stage, before you pay. Time also varies. It depends on how quickly the ROC reviews your form, whether the name is approved on the first try, and whether the ROC asks for changes. A clean application moves faster.
A word on special cases: a section 8 company incorporation for lending or microfinance work follows the same MCA steps, but lending activity can bring other regulators' rules too. Check those before you file.
Section 8 company registration certificate and after incorporation
When the ROC approves, the company receives its certificate of incorporation. It carries the Corporate Identity Number (CIN), and the company's PAN and TAN are issued along with it. Download it from your MCA account and keep it safe. This section 8 company certificate, with the licence terms, is the proof of registration you will show banks, donors and government portals.
First jobs after incorporation:
- Open the bank account in the company's name and route all money through it.
- Appoint the first auditor through the board, within the time the Companies Act gives.
- Hold the first board meeting and start the statutory registers and minutes.
- Apply for income tax registration and donation approval. See our 12A and 80G registration guide.
- Sign up on NGO Darpan if you want government grants, and file CSR-1 before taking CSR funds.
Then plan the yearly section 8 company compliances after incorporation: audited accounts, ROC filings and board meetings. A missed filing can cost the company its MCA relaxations.
Common reasons a section 8 incorporation is sent back
| Problem | What to do |
|---|---|
| Name rejected or too close to an existing name | Choose a distinct name with a word such as Foundation, Association or Council, and no "Limited". Resubmit through the same SPICe+ request if the portal allows it. |
| Objects too broad or commercial | Rewrite the INC-13 objects so they clearly match section 8(1): charity, education, welfare, environment and similar. |
| Missing or unsigned declaration | Attach the professional's declaration and each applicant's declaration, signed and dated. |
| Address proof mismatch | Use a recent document for the exact address typed in the form. |
| DSC error while signing | Check that the DSC is valid, not expired and matches the name on PAN. |
Common questions
Yes. Section 8 NGO registration online on the MCA portal is the only route, and there is no rule that you must hire anyone. But a professional's declaration from an advocate, CA, cost accountant or company secretary in practice is a required attachment, so at least that part needs a professional.
Draft the INC-13 MoA and AoA, get DSCs, reserve the name in SPICe+ Part A, fill Part B with DIN requests and attachments, file AGILE-PRO-S, pay fees and stamp duty, and wait for the ROC to issue the certificate of incorporation.
No. A trust is registered under trust law at a sub-registrar office, while a section 8 company is incorporated under the Companies Act through MCA. People mix up the words. See our trust registration page if a trust suits you better.
For a private section 8 company, at least two members and two directors. For a public one, at least seven members and three directors. The same person can be both member and director.
No. Incorporation only creates the company. Tax exemption and donor deduction need separate registration and approval from the Income Tax Department on the e-filing portal.
No. GSTIN is an optional choice in the AGILE-PRO-S form. Whether you need GST depends on your activities and turnover under GST law, so check with the GST portal or your tax adviser.