Ready to register GST for your One Person company?

What Is a One Person Company (OPC)?

A One Person Company (OPC) is a company incorporated under the Companies Act, 2013, allowing a single individual to operate a corporate entity with limited liability.

As per Section 2(62) of the Companies Act, 2013, an OPC has only one member, who may also act as the sole director. Once incorporated, an OPC is treated as a separate legal entity and is eligible for GST registration like any other company.

Is GST registration mandatory for an OPC?

No. GST registration is not mandatory for every OPC.

GST registration becomes mandatory only if any one of the following conditions is met:

GST Is Mandatory for an OPC If:

• Annual turnover exceeds:
  • ₹20 lakh for services, or
  • ₹40 lakh for goods (subject to state-specific rules and notified goods)
• The OPC makes inter-state supply of goods or services
• The OPC sells through e-commerce platforms
• The OPC supplies taxable goods or services without exemption
• GST registration is required under special category provisions

Voluntary GST Registration for OPC

An OPC may voluntarily register for GST even if turnover is below the threshold, typically to:

• Claim input tax credit (ITC)
• Work with GST-registered clients
• Build compliance credibility

When should an OPC apply for GST?

An OPC should apply for GST:

• Immediately after crossing the turnover threshold
• Before starting inter-state supply
• Before onboarding with e-commerce platforms
• Before issuing GST invoices

Delayed registration can lead to penalties and denial of ITC.

Important GST portal limitation for OPCs (official workaround)

Currently, the GST portal does not provide a direct option to select “One Person Company” under the “Constitution of Business” field.

Accepted Government Workaround

While filing Form GST REG-01 (Part B):

• Select “Others” under Constitution of Business
• Manually enter “One Person Company” in the text field

This method is officially accepted and widely followed across India.

Documents required for GST registration of an OPC

• OPC-Specific Documents
• PAN of the OPC
• Certificate of Incorporation
• Director’s identity details (as authorised signatory)
• Standard GST Documents
• Proof of principal place of business
• Bank account details of the OPC
• Photograph, email ID, and mobile number of authorised signatory
• All documents must be clear, valid, and consistent with incorporation records.

Step-by-step GST registration process for OPC (online)

Step 1: Access the GST Portal

Visit the official GST portal and click Register Now under Services → Registration.

Step 2: Generate Temporary Reference Number (TRN)

• Enter PAN of the OPC
• Provide mobile number and email ID
• Verify via OTP
• A TRN is generated

Step 3: Login Using TRN

• Log in with TRN
• Complete OTP verification
• Proceed to Part B of Form GST REG-01

Step 4: Enter Business Details

• Legal name as per incorporation certificate
• Trade name (if applicable)
• Select “Others” as constitution of business
• Enter “One Person Company”
• Fill in principal place of business details

Step 5: Add Promoter & Authorised Signatory

• Enter director details
• Select authorised signatory
• Upload basic identification information

Step 6: Upload Documents & Submit Application

• Upload required documents
• Submit using DSC or Aadhaar-based EVC
• Application Reference Number (ARN) is generated

Step 7: Track Status & Respond to Queries

• Track application using ARN
• Respond to any clarification raised by GST officer

Step 8: GST Registration Approval

Upon approval:

• GST Registration Certificate (RC) is issued
• GSTIN and login credentials are shared via email

Time required for GST registration

• Application submission: 1 day
• Processing & approval: 3–7 working days (if no clarification)

Common mistakes that delay OPC GST registration

• Selecting incorrect constitution of business
• PAN mismatch with OPC name
• Incomplete or invalid address proof
• Delayed response to GST officer queries

These are the most frequent causes of rejection.

Can an OPC use a virtual office address for GST registration?

Yes. An OPC can legally use a virtual office address as its principal place of business if valid GST-accepted documents are provided.

However, GST officers may verify:

• Address proof authenticity
• NOC wording
• Ability to receive official notices

Using a compliant provider reduces the risk of clarification notices.