GST Registration for One Person Company: OPC under GST

GST registration for One Person Company (OPC)is necessary where numerous organizations have registered and switched over to it. The GST number is a unique identifier that is issued upon the enrolment of any business organization. It is a 15-digit number that is exclusively given to every taxpayer who has registered for the Goods and Services Tax (GST).

To collect taxes on behalf of the government and claim an Input Tax Credit (ITC) for taxes paid on incoming supply, an individual must enroll in the GST Law and get a unique GST number from the relevant and opt tax body. 

What is a One Person Company?

A new definition of the One Person Company was established in the Companies Act of 2013. In a private business, it is known that there must be two directors and two members at minimum. On the other hand, a public corporation needs a minimum of three directors and seven members. A corporation could not previously be formed by a single individual. A firm founded by a single person is known as an One Person Company.

GST Registration for One Person Company

Before the Companies Act of 2013, a company may be established with just one director and one member, according to the Company’s Act of 2013’s Section 2(62). Compared to a private business, this One Person Company corporation has fewer compliance responsibilities.

A participant may establish a business with just one member and one director by the Companies Act of 2013. The member and the director can be the same individual. Therefore, an OPC is a firm that combines the advantages of a Sole Proprietorship and the characteristics of a corporation and can be incorporated by a single person, either a resident or an Non Residential Indian (NRI). 

What are the documents needed for GST Registration for OPC?

When registering for GST, individuals or organizations need to mandatorily provide the following documents for GST Registration.

OPC GST Registration Documents

The following documents are: 

  • Company’s Permanant Account Number (PAN) Card; 
  • Company Registration Certificate;  
  • Copy of the Memorandum of Association or Articles of Association;  
  • Proof of the cancelled cheque or bank statement;  
  • Proof of appointment of an authorized signatory in the form of a Letter of Authorization;  
  • Copy of the address for the Primary and Secondary places of business;  
  • Copy of the utlity Bills; like Electricity, Landline, Water, or Municipal bills;
  • Copy of the Property Tax Receipt from applicant.

Simple process of GST Registration for One Person Company

Any business, organization, or person that purchases, sells, or renders services is required to register with the GST to get the input tax credit. Moreover, the Temporary Reference Number (TRN) is generated for the application during online GST registration portal. 

  • First open the GST website and log in. 
  • Complete section A of the form, by providing certain requirements like PAN, mobile number, and email address. 

Applicants can confirm their details on the portal through an email or OTP. He/she can upload the necessary documents. One can access and fill out part B using the number you received. They will receive an Application Reference Number (ARN). The GST officer will begin confirming all the submitted documents. Within seven working days, the GST officer will either accept or reject your application. 

Timeline for GST Registration for One Person Company

You can get the suggested directors from the Digital Signature Certificate (DSC) and Director Identification Number (DIN) in a single day. It takes three to five days to issue an OPC Certificate of Incorporation. It takes around 10 days to include an OPC, which contains departmental acceptance and response from the appropriate department.


In conclusion, the process of GST registration for One Person Company is a fundamental requirement for businesses operating in India, especially with the advent of the Companies Act of 2013. This unique identifier, the GST number, not only facilitates tax collection on behalf of the government but also enables individuals to claim ITC for taxes paid on incoming supplies.

With fewer compliance responsibilities compared to traditional private businesses, OPCs offer a streamlined avenue for sole proprietors to establish their ventures while enjoying the benefits of incorporation.

With the help of 24efiling, you can register GST for One Person Company within the Indian business domain.

1. What are the eligibility criteria for GST enrolment for an OPC?

A One Person Company is needed to gain GST enrolment when its aggregate development exceeds the threshold limit of INR 20 lakhs (INR 10 lakhs for special order countries) within a fiscal time. 

2. Can an OPC freely register for GST if its development is below the specified threshold?

Yes, an OPC can choose to freely register for GST, irrespective of its development. Voluntary enrolment allows the OPC to mileage input duty credit and share in the formal frugality.

3. What documents are needed for GST enrolment of an OPC?

The following documents are generally needed for GST enrolment an OPC visage card the OPC Aadhaar card of the sole owner evidence of business enrolment bank account details Address evidence of the place of business Digital hand (for certain cases),  

4. Is there any penalty for not registering an OPC under GST?

Yes, failure to register an OPC under GST when needed can lead to penalties. The penalty may include a chance of the duty quantum due, with a minimum and maximum limit set by the authorities. 

5. What’s the process for GST enrolment for an OPC?

The process for GST enrolment involves filing an online operation on the GST gate. The OPC needs to give the necessary documents, and upon verification, a GST enrolment   instrument will be issued. 

6. Is there any immunity available for an OPC under GST?

OPCs with an aggregate development of over to INR 40 lakhs (INR 20 lakhs for special order countries) are exempted from GST. Still, if the development crosses this limit, the OPC must register for GST and misbehave with the applicable regulations. 

Leave a Comment

Your email address will not be published. Required fields are marked *

Scroll to Top