Goods and Services Tax – GST Dated:- 21-3-2023 – News – As per provision of section 2(62) of The Companies Act, 2013 One Person Company is defined as a company which has only one person as member. Some issues have been raised by the persons registering as One Person Company 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
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