GST registration for a one person company

Threshold and compulsory cases

The OPC must register within 30 days of its all-India aggregate turnover crossing Rs. 20 lakh for services or mixed supplies (Rs. 10 lakh in Manipur, Mizoram, Nagaland and Tripura), or Rs. 40 lakh in most states for goods only.

Registration is compulsory regardless of turnover if the OPC sells goods to customers in other states, sells goods through a marketplace that collects TCS (unless the small-seller enrolment route applies), or is liable to pay tax under reverse charge, for example on director fees or on rent paid to an unregistered commercial landlord.

Keeping the owner and the OPC apart

Many founders move a freelance practice into an OPC. From the date of incorporation, invoices should be raised by the OPC, with the OPC's GSTIN, into the OPC's bank account. If the owner continues to bill some clients personally, that income is counted on the owner's PAN and may need a separate registration if it crosses the threshold.

If the owner was already registered as a proprietor, the OPC still needs a new registration. The proprietor's registration is cancelled once the business has fully moved.

Documents

• PAN and certificate of incorporation of the OPC, with MOA and AOA
• PAN, Aadhaar, photograph and DIN of the director
• Board resolution or authorisation naming the authorised signatory
• Address proof of the place of business, with owner NOC if it is the director's home
• Bank proof in the OPC's name and DSC of the signatory

Common mistakes

Using the director's personal bank account for the GST application, uploading a home electricity bill in a relative's name without a consent letter, and continuing to issue invoices in the proprietor's old name are the issues that most often lead to queries. Fix them before you apply.

Also remember that the OPC itself may owe reverse charge GST on items the owner previously ignored, such as fees paid to the director for services as a director, legal fees to an advocate or rent for commercial premises owned by an unregistered person, including the owner. Pay this through the electronic cash ledger and claim it back as credit where eligible. A CA can manage the switch from proprietorship to OPC and the first returns.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.