Key Pointers:

• Section 2(62) of The Companies Act, 2013 defines “One Person Company” as, a company which has only one person as its member.
• The person registering as “One Person Company” has raised some issues while registering for GST.
• On conducting an analysis it has been found that the option of choosing One Person Company is not there in form notified by CGST/SGST Acts and hence not available on the GSTN portal also.

Steps advised to be taken for registration : 

• In the ‘Part B’ of GST Registration Form ‘REG-01’, applicant may select (Constitution of Business under ‘Business Details’ tab using dropdown list) option “Others”
• After selecting option as “Others”, the applicant shall also mention “One Person Company” in the text field and follow the steps for a normal registration application to complete the process.
• In case of any further issues, it is advised to raise ticket at self help portal.