Difference Between FiLLiP Form and SPICe+ Form in India

Quick Summary:

FiLLiP and SPICe+ are MCA forms used to register businesses in India. FiLLiP is used to register a Limited Liability Partnership (LLP) under the LLP Act, 2008, while SPICe+ is used to incorporate companies, such as Private Limited Companies and OPCs, under the Companies Act, 2013. FiLLiP facilitates DPIN, LLPIN, PAN and TAN allotment, whereas SPICe+ facilitates DIN, CIN, PAN and TAN allotment. FiLLiP requires partner details and supporting documents, while SPICe+ requires company details, MOA and AOA. After incorporation, an LLP must file its LLP agreement through Form 3 within 30 days.

Starting a business in India requires choosing the right business structure. Some people prefer an LLP (Limited Liability Partnership), while others choose a Private Limited Company or another company structure.

But did you know that the registration forms for these business structures are different?

The Ministry of Corporate Affairs (MCA) provides two important forms for this purpose: FiLLiP for LLP registration and SPICe+ for company incorporation.

Although both forms help register a business, they have different purposes, requirements and rules.

Need help with LLP or company registration? Connect with Startup Movers for easy and hassle-free business incorporation.

What is the FiLLiP Form?

FiLLiP stands for Form for Incorporation of Limited Liability Partnership. It is an online MCA form used to incorporate an LLP in India and process certain applications for converting an existing firm or eligible company into an LLP.

In simple words, if two or more people want to start a business as an LLP, they use FiLLiP to register it legally.

The form also allows applicants to apply for LLP name reservation, DPIN allotment for eligible designated partners and PAN and TAN allotment.

Once approved, the LLP receives its Certificate of Incorporation and LLPIN (Limited Liability Partnership Identification Number).

What is SPICe+ Form?

SPICe+ stands for Simplified Proforma for Incorporating Company Electronically Plus. It is an online MCA form used to register a new company in India.

In simple words, if people want to start a Private Limited Company, One Person Company (OPC), Public Company or another eligible company, they use SPICe+.

SPICe+ also supports specified conversion applications, including conversion of an LLP or firm into a company.

The form covers company name reservation, incorporation, DIN allotment for eligible directors and PAN and TAN allotment. It also connects with other forms for additional registrations.

Once approved, the company receives its Certificate of Incorporation and CIN (Corporate Identity Number).

Difference Between FiLLiP Form and SPICe+ Form

The main difference between FiLLiP and SPICe+ is their purpose. FiLLiP is used for LLP registration, whereas SPICe+ is used for company incorporation.

Both forms are filed through the MCA portal, but their requirements, documents and registration details are different.

FiLLiP vs SPICe+: Key Differences

Basis of Difference	FiLLiP Form	SPICe+ Form
Full Form	Form for Incorporation of Limited Liability Partnership	Simplified Proforma for Incorporating Company Electronically Plus
Purpose	Used to register an LLP.	Used to incorporate a company.
Governing Law	LLP Act, 2008.	Companies Act, 2013.
Business Structure	Limited Liability Partnership (LLP).	Private Limited Company, OPC, Public Company and other eligible companies.
Registration Authority	Ministry of Corporate Affairs (MCA).	Ministry of Corporate Affairs (MCA).
Name Reservation	Names can be applied for through FiLLiP or separately through RUN-LLP.	Names can be applied for through SPICe+ Part A.
Minimum Requirement	An LLP must have at least 2 partners, including 2 designated partners, with at least 1 designated partner residing in India.	A Private Limited Company requires at least 2 directors and 2 members, while an OPC requires at least 1 director and 1 member. A Public Company requires at least 3 directors and 7 members.
Post-Incorporation Compliance	The LLP must file its LLP agreement through Form 3 within 30 days of incorporation.	The company must complete applicable post-incorporation compliances, including commencement of business filing in Form INC-20A, where applicable.
Identification Number	Facilitates DPIN allotment for eligible designated partners.	Facilitates DIN allotment for eligible directors.
PAN and TAN	Facilitates PAN and TAN allotment for the LLP.	Facilitates PAN and TAN allotment for the company.
Main Documents	Partner details, consent, registered office proof and other required documents.	MOA, AOA, director and subscriber details and other required documents.
Linked Forms	Addendum to FiLLiP may be required for additional partner details.	Linked forms include e-MOA, e-AOA and AGILE-PRO-S, as applicable.
Final Registration Number	LLPIN.	CIN
Incorporation Certificate	Certificate of Incorporation of LLP.	Certificate of Incorporation of Company.
Post-Incorporation Agreement	LLP agreement must be filed through Form 3 within 30 days of incorporation.	MOA and AOA are submitted as part of the incorporation process.

Note: DIN and DPIN refer to identification numbers used for individuals acting as directors or designated partners. An individual who already has a valid DIN can use it for an LLP as a designated partner.

Documents Required for FiLLiP and SPICe+ Forms

Both forms require documents to verify the identity of the proposed partners or directors and the registered office address.

Documents required for FiLLiP:

PAN and identity proof of partners and designated partners.
Address proof of partners and designated partners.
Registered office address proof and owner's NOC, where applicable.
Consent of designated partners.
Details of partners' contributions.

Documents required for SPICe+:

PAN and identity proof of proposed directors and subscribers.
Address proof of directors and subscribers.
Registered office address proof and owner's NOC, where applicable.
Memorandum of Association (MOA).
Articles of Association (AOA).
Required declarations and consent documents.

Note: Additional documents may be needed depending on the business structure, foreign subscribers, corporate partners and other specific circumstances. DSCs are also required for the authorised signatories.

What are the Fees for FiLLiP and SPICe+ Forms?

The government fees for both forms depend on the type of registration and applicable requirements.

FiLLiP Form: The filing fee depends mainly on the total contribution of the proposed LLP. Stamp duty and other applicable charges may also apply.
SPICe+ Form: The filing fee depends on the company's authorised share capital, where applicable. Stamp duty also varies from state to state.

Note:Companies with authorised share capital up to ₹15 lakh, or companies without share capital having up to 20 members, are eligible for zero central incorporation filing fees, subject to applicable conditions. Stamp duty and other applicable charges may still apply.

Which Form Should You Choose: FiLLiP or SPICe+?

The choice depends on the type of business you want to start.

Choose FiLLiP if you want to register a Limited Liability Partnership (LLP) with two or more partners.
Choose SPICe+ if you want to incorporate a Private Limited Company, OPC, Public Company or another eligible company.

To choose the right structure for yourself, check out our guide on the best business structure for you.

Conclusion

FiLLiP and SPICe+ both help register businesses in India, but they are used for different business structures. FiLLiP is for LLP registration, while SPICe+ is for company incorporation. Choosing the correct form depends on the type of business you want to start.

Need help with LLP or company registration? Connect with Startup Movers for easy and hassle-free business incorporation.

Frequently Asked Questions (FAQs)

FiLLiP is an MCA form used for LLP incorporation under the LLP Act, 2008, whereas SPICe+ is used for company incorporation under the Companies Act, 2013.

Yes. FiLLiP is the prescribed incorporation form for registering a new LLP in India. It is filed online through the MCA portal.

Yes. An existing partnership firm can apply for conversion into an LLP through FiLLiP, subject to the conditions under the LLP Act, 2008.

LLPIN stands for Limited Liability Partnership Identification Number and is allotted to an LLP after incorporation. CIN stands for Corporate Identity Number and is allotted to a company after incorporation.

Yes. An eligible LLP can apply for conversion into a company through the prescribed SPICe+ incorporation process, subject to the Companies Act, 2013 and applicable rules.

Both forms facilitate PAN allotment as part of the incorporation process. The PAN is issued after the application is successfully processed.

The registration cost depends on government filing fees, stamp duty, professional fees and other applicable charges. The total cost may differ based on the state and business requirements.

Yes, a person can hold both positions, provided they meet the eligibility requirements and comply with the applicable provisions of the LLP Act, 2008 and Companies Act, 2013.

Disclaimer: This content is published for informational and educational purposes only and should not be considered legal, tax, financial, or professional advice. Please consult a qualified professional before making any financial or business decisions. Startup Movers shall not be liable for any loss or damage arising from reliance on this content.