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GST Registration For One Person Company (OPC)

GST Registration For One Person Company (OPC)


GST Registration For OPC in India

One Person Company is owned and managed by single person. OPC company is different form its director. GST was introduced on 1 July 2017 , many OPC Companies migrated / enrolled for OPC GST Registration. GST Registration is complete online process. There is no requirement of submission of physical documents. OPC company need to submit documents scan copies in GST Registration application. GST Number is unique 12 digit number bases on companies PAN Number.
There can be more members to the company (not mandatory). One person company registration rules are mentioned below, kindly go through the rules for simple registration. OPCs are different from the others that only it requires only ‘One person’.

Applicability of GST Registration for OPC

GST Registration for OPC Company is mandatory if company is business of supply of goods or service outside state irrespective of annual turnover. GST Registration applicability can be divided in 5 Part for simple understanding

1. Turnover Criteria

OPC Company involved in supplying of goods or services with aggregate turnover exceed Rs. 20 Lac in case of Services or 40 lac in case of Goods shall apply for GST Registration.

2. Supply Outside state

GST Registration for OPC Company is mandatory if company is business of supply of goods or service outside state irrespective of annual turnover. Example OPC registered in Maharashtra supply goods to Punjab then GST Registration is mandatory.

3. Existing VAT / Service Tax / Excise registration

An Existing OPC having service tax / VAT / Excise registration must required to enroll for GST Registration. GST department initially provided provisional ID and Password for GST Migration.

4. E-commerce Seller

OPC Company involved in supply of goods or service though e-commerce platform are mandatorily required to apply for GST Registration. For Example OPC company supply goods on e-commerce platform Like Flipkar , Paytm , amazon etc. need to apply for registration of GST for work contracts in India

5. Casual Person

A casual taxable person is someone who occasionally undertakes supply of goods or services having no fixed place of business. An example of a casual taxable person can be a fireworks shops setup during Diwali festival time, selling fireworks or a temporary food stall.

List of Documents for GST Registration of OPC

Following list of documents required for OPC GST Registration.

  • PAN Card of OPC company
  • OPC Certificate
  • AOA & MOA
  • PAN & Address Proof of Director
  • Cell No & Email ID of authorized person
  • Bank details- a copy of canceled cheque or bank statement
  • Board Resolution for Appoint Authorized Person
  • Address Proof of Company Own office – Copy of electricity bill/landline bill/ water bill/ municipal khata copy/ property tax receipt and in case of Rented office – Rent agreement and No objection certificate (NOC) from the owne

RESOLVED THAT the Board of Directors do hereby appoint <Name>, <Designation> of the ____ OPC Company as Authorised Signatory for registration of the Company on the Goods and Service Tax (GST) System Portal and to sign and submit various document electronically and/or physically and to make applications, communications, representations, modifications or alterations on behalf of the Company before the Central GST and/or the concerned State GST authorities as and when required.

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