{"id":8825,"date":"2023-03-21T08:03:07","date_gmt":"2023-03-21T08:03:07","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=8825"},"modified":"2023-03-21T08:08:34","modified_gmt":"2023-03-21T08:08:34","slug":"advisory-for-the-taxpayer-wishing-to-register-as-one-person-company-in-gst","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/advisory-for-the-taxpayer-wishing-to-register-as-one-person-company-in-gst\/","title":{"rendered":"Advisory for the taxpayer wishing to register as &#8220;One Person Company&#8221; in GST"},"content":{"rendered":"<h4 align=\"justify\">GSTN has issued Advisory dated 21.03.2023  for the taxpayer wishing to register as &#8220;One  Person CompanyC in GST.<\/h4>\n<p align=\"justify\">As per provision of section 2(62) of  The Companies Act, 2013 &#8220;One Person Company&#8221; is defined as a company which has  only one person as member.\n  <\/p>\n<p align=\"justify\">Some issues have been raised by the  persons registering as &#8216;One Person Company&#8217; while they take GST registration.  Upon analysis, it has been noticed 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.\n  <\/p>\n<p align=\"justify\">As a work around, it is advised that  in the &#8216;Part B&#8217; of GST Registration Form &#8216;REG-01&#8217;, applicant may select  (Constitution of Business under &#8216;Business Details&#8217; tab using dropdown list)  option &#8220;Others&#8221;, if the taxpayer wants to register for GST as &#8220;One Person  Company&#8221;. After selecting option as &#8220;Others&#8221;, the applicant shall also mention  &#8220;One Person Company&#8221; in the text field and follow the steps for a normal  registration application to complete the process.\n  <\/p>\n<p align=\"justify\">In case of any further issues, it is  advised to raise ticket at self help portal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2023\/03\/asxdf.jpg<\/p>\n","protected":false},"author":1,"featured_media":8826,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8825"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=8825"}],"version-history":[{"count":4,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8825\/revisions"}],"predecessor-version":[{"id":8830,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8825\/revisions\/8830"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/8826"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=8825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=8825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=8825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}