OPC GST Registration: One Person Company GST Registration

The Goods and Services Tax is categorized into 4 different categories based on the locations and the nature of transactions. They are Central, State, Integrated and Union Territory (CGST, SGST, IGST, UTGST) Goods and Services tax respectively. GST allows businesses to claim credit on inputs for the paid tax and to use it on the finale output against the tax liability.  OPC GST registration is also one of the prominent thing in GST registration services.

What is Goods and Services Tax?

Goods and Services Tax (GST) was initiated by the government of India in 2017, on July 1st. Some previously existed textured and complicated taxes were substituted by Goods and Services Tax.

The primary objective of implementing GST is to bring integrating tax system, eradicating the ripple effects of taxes and promoting a smooth flow of goods and services nationwide.

What is One Person Company?

The concept of One Person Company (OPC) in India is introduced through Companies act of 2013 with the motive to encourage entrepreneurs to establish their own ventures who may not have partner to start with. This unique form of business structure allows a single individual to establish and operate a company, providing them with limited liability while retaining full control over the business. 

One of the primary advantages provided by an OPC is the assurance of limited liability for its sole owner, effectively segregating personal assets from potential business obligations. This protective measure guarantees the preservation of the individual’s personal wealth in the face of financial difficulties for the company.

The attractiveness of this limited liability characteristic stems from its capacity to furnish entrepreneurs with a secure business framework, enabling them to navigate the entrepreneurial terrain with assurance and a diminished likelihood of personal financial vulnerability. 

OPC effectively segregates the personal assets from anticipated business commitments, and it assures the limited liability for its single owner. However, one person cannot have more than one OPC.  

What are the documents required for OPC GST Registration?

OPC GST Registration Document requirement

The mandatory required documents for OPC GST Registration are:

  • PAN card of company & all directors:
    • PAN card is vital document while initiating GST registration process for OPC.
    • It acts as a unique identity proof for business firms.
  • Company Registration Certificate or Certificate of Incorporation:
    • It is a document issued by the Registrar of Companies (ROC) upon the successful registration of the company which is necessary for OPC GST registration.
  • Memorandum of Association (MOA) & Article of Association (AOA):
    • Both MOA and AOA are the important required documents for OPC GST registration in India.
    • The MOA outlines the company’s objectives, its authorized share capital, and the relationship of the company with its shareholders. Meantime, the AOA contains the rules and regulations for the internal management of the company.
  • Photograph & Aadhar card of all directors:
    • When applying GST registration for One Person Company, it is required to provide certain personal identification documents like Photographs and Aadhar card of all the directors or owner of the company.
  • Bank details:
    • Bank details of company including Bank account number, Holder’s name, Type of account, IFSC and MICR code are basic requirements for the registration. And cancelled cheque or the copy of Bank passport front page is crucial.
  • Authorization Letter:
    • Proof of appointment of authorized signatory is also one of the required documents. 

Along with the above-mentioned address proofs, it is also required to provide Address proof of Principal and additional place of business.

When and how: OPC GST Registration Process

It is compulsory for one person company to register GST and laws relating to registration is applicable also for OPC like any other entities or business firms. 

  • When the annual turnover of OPC from the supply of goods and rendering of services is more than INR 40 Lakhs (INR 20 Lakhs in certain states) and more than INR 20 Lakhs (INR 10 Lakhs in certain states) respectively, then GST registration is a must. 
  • OPC as a casual taxable person and making inter-state supply of goods or services, then it should take the responsibility of registering GST. 
  • In case of supply of goods or services happening through e-commerce portals. 

What are the steps in OPC GST Registration?

  • First obtain Permanent Account Number (PAN) and Tax Deduction and Collection Account Number (TAN) from Income Tax Department.  
  • Then create or obtain Digital Signature Certificate (DSC) for promoter or director of the OPC which is necessary to fill the GST application. 
  • Next visit the official GST portal and create an account using your mobile number, PAN and Email address, after this obtain Application Reference Number (ARN) by filling out part A of Form GST REG-01.
  • Attach all the required documents and submit Part B of Form GST REG-01 within 15 days (about 2 weeks) of submission of Part A. 
  • After all the submissions, GST officer may request additional information or documents if required after verifying your application.
  • Once after completing the verification process, the GST registration certificate will be issued which means your OPC is now registered under GST.  


In summary, the OPC GST Registration is a crucial element to secure faithfulness to tax regulations. This requirement becomes mandatory for businesses, OPCs included, surpassing the prescribed turnover threshold. Beyond merely meeting legal obligations, GST registration offers businesses, including OPCs, the advantage of accessing benefits like input tax credits (ITC).

Like any other business entity, OPCs must exhibit diligence in comprehending and adhering to the latest regulations outlined by tax authorities. This diligence not only supports the seamless functioning of the tax system but also serves as a preventive measure against potential legal repercussions.

1. Is GST mandatory for One Person Company?

Yes, GST is mandatory for all the businesses in India that meet the prescribed turnover threshold including OPC.

2. What are the compliance requirements for OPCs?

OPCs are required to comply with statutory obligations like filing annual returns, maintaining proper books of accounts and conducting annual general meetings. 

3. Is an OPC a tax liable?

Yes, an OPC in India is tax liable. The income earned by the OPC is taxable, and the company is required to file income tax returns annually. 

4. What are the advantages of an OPC?

Limited liability for the owner, perpetual succession, and ease of operations due to a single decision-maker are the advantages of OPC. 

5. Can OPC have more than one director?

An OPC can have only one director as per the Companies Act.

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