1) The company’s main aim must be to operate for a charity cause that is listed in the law.
2) At least two members of the company must subscribe to capital at the time of incorporation.
3) The firm must have at least two directors, one of whom must be an Indian citizen and resident.
4) The company’s registered office must be located in India.

The Section 8 company is popularly known as NGO. However, NGOs can be registered as other business structure like trust, society, etc.

STEP 1: APPLICATION FOR YOUR DESIRED NAME
The first step in forming a corporation is to reserve the proposed company’s name in part-A of the SPICe Plus (SPICe+) form. Choose your business activity and enter two possible names in this form.

STEP 2: SUBMIT AN APPLICATION FOR A DIGITAL SIGNATURE CERTIFICATE (DSC)
In India, the procedure of forming a company is completed entirely online. As a result, we’ll need to apply for a DSC (Digital Signature Certificate), which will be utilised to sign the documents electronically by the proposed directors and members, respectively. Every single member/shareholder and director of the company must have a DSC.

STEP 3: FILL THE APPLICATION FOR INCORPORATION (SPICe plus Form – SPICe+) 

Once, your name gets reserved under it will be valid for 20 days from the date of approval, within 20 days you have to fill-up the respective application form for incorporation along with all the requisite attachments and documents and upload it online. SPICe+ is an advanced form combination of 8 forms in one. Through this proposed company can apply for at once:

• Name reservation
• Incorporation
• Apply for DIN
• TAN application
• PAN application
• EPFO registration
• ESIC registration
• GSTIN registration

The next step is to complete part-B of the SPICe +, which will include all of the information needed to incorporate a company, such as the total number of directors and members, authorised share capital, paid-up capital, number of shares held by members, company registered address information, directors and member information, and any proof attachments. Then draught the prospective company’s MOA (memorandum of association) and AOA (article of association), then complete the EPFO and ESIC registration forms in detail. To obtain a GSTIN, complete the AGILE form. After you’ve completed all of these steps, append your signature and send it to the MCA website.

STEP 4: BUSINESS COMMENCEMENT CERTIFICATE AND LICENSE UNDER SECTION 8

Once the company’s application for incorporation is granted and the ROC issues the Certificate of Incorporation and Section 8 licence, the company must file for approval to start doing business within 180 days of the date of incorporation.