Advisory for the taxpayer wishing to register as \u201cOne Person Company\u201d in GST
GST
Dated:- 21-3-2023
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.
\nSome 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 <\/p>\n
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