GST filing for a One Person Company (OPC) in India follows the same compliance framework as any other registered company under the CGST Act, 2017. If your OPC's aggregate annual turnover exceeds ₹40 lakhs (₹20 lakhs for service-based OPCs), GST registration is mandatory. Once registered, you must file monthly or quarterly returns depending on your turnover slab.

• OPCs are treated as a separate legal entity — GST liability falls on the company, not the sole director.
• Penalty for late GST filing: ₹50/day (₹20/day for nil returns), capped at ₹5,000 per return.
• Most OPCs with turnover up to ₹5 crore qualify for the QRMP (Quarterly Return Monthly Payment) scheme.

What is GST for a One Person Company?

A One Person Company is a private limited company with a single member and is fully subject to the Goods and Services Tax regime under the CGST Act, 2017. As a distinct legal entity, an OPC must independently register for GST, file returns, pay tax liabilities, and maintain GST-compliant invoices — separate from its sole director's personal tax obligations.

Unlike a sole proprietorship where GST is registered in the proprietor's name, an OPC gets a GSTIN in the company's name. This distinction matters for input tax credit (ITC) claims, vendor invoicing, and compliance audits.

GST Registration Threshold for OPC

As of July 2026, a One Person Company must mandatorily register for GST if its aggregate annual turnover exceeds the following limits set under the CGST Act:

Business Type	Threshold (Goods)	Threshold (Services)	Special Category States
One Person Company (OPC)	₹40 Lakhs	₹20 Lakhs	₹10 Lakhs

Beyond the turnover threshold, GST registration is mandatory for OPCs engaged in inter-state supply, e-commerce, or receiving services from foreign entities under the reverse charge mechanism — regardless of turnover.

Voluntary GST registration is also available for OPCs below the threshold, and is often recommended to avail input tax credit and maintain a professional business profile.

Types of GST Returns for OPC

A registered One Person Company must file the following GST returns based on its turnover and scheme:

Return Type	Frequency	Who Must File	Due Date
GSTR-1	Monthly / Quarterly	All regular taxpayers (outward supplies)	11th of next month / 13th of month after quarter
GSTR-3B	Monthly / Quarterly	All regular taxpayers (summary return)	20th of next month (monthly) / 22nd or 24th (quarterly)
GSTR-9	Annual	OPCs with turnover above ₹2 crore	31st December of following FY
GSTR-9C	Annual (Reconciliation)	OPCs with turnover above ₹5 crore	31st December of following FY
CMP-08	Quarterly	Composition scheme taxpayers	18th of month after quarter

Note: GSTR-3B due dates differ by state category. For most OPCs, the 20th-of-month deadline applies. Always confirm the exact date on the GST portal for your state.

QRMP Scheme: Is It Right for Your OPC?

The Quarterly Return Monthly Payment (QRMP) scheme is available to OPCs with aggregate turnover up to ₹5 crore. Under this scheme, you file GSTR-1 and GSTR-3B quarterly while making monthly tax payments through a simple challan (PMT-06) — significantly reducing the compliance burden for small OPCs.

QRMP Scheme Benefits for OPC

• File only 8 returns per year (4 GSTR-1 + 4 GSTR-3B) instead of 24.
• Monthly tax payment via PMT-06 challan — simpler than a full return.
• Invoice Furnishing Facility (IFF) available for B2B invoices in the first two months of each quarter.
• Reduces accounting and professional fee costs for lean OPC structures.

Input Tax Credit (ITC) for One Person Company

As a separate legal entity, an OPC can claim Input Tax Credit on GST paid for business purchases — goods, services, or capital goods used in the course of business. This is one of the key financial advantages of operating as an OPC over a sole proprietorship.

Conditions to Claim ITC

• The OPC must be registered under GST.
• The supplier must have filed their GSTR-1 and the invoice must reflect in GSTR-2B.
• The goods or services must be used for taxable business supplies — not personal use.
• ITC must be claimed within the time limit specified under Section 16 of the CGST Act.

Blocked credits under Section 17(5) — such as motor vehicles (in most cases), personal expenses, and club memberships — are not available to OPCs, just as with any other company.

GST Compliance Calendar for OPC (2026-27)

Here is a quick reference calendar for key GST deadlines applicable to a One Person Company in the financial year 2026-27:

Period	Return	Due Date
April 2026	GSTR-3B (Monthly)	20th May 2026
April 2026	GSTR-1 (Monthly)	11th May 2026
Q1 (Apr–Jun 2026)	GSTR-1 / GSTR-3B (QRMP)	13th / 22nd–24th July 2026
FY 2025-26	GSTR-9 (Annual)	31st December 2026

Penalties for Late GST Filing by OPC

Missing GST return deadlines attracts automatic late fees and interest under the CGST Act. Here is what an OPC faces for non-compliance:

Scenario	Late Fee	Interest
Late filing – Tax payable (GSTR-3B)	₹50/day (CGST ₹25 + SGST ₹25)	18% per annum on outstanding tax
Late filing – Nil return	₹20/day (CGST ₹10 + SGST ₹10)	Nil
Maximum late fee cap	₹5,000 per return	—
Annual return (GSTR-9) late fee	₹200/day (CGST ₹100 + SGST ₹100)	—

Prolonged non-filing can also result in GSTIN suspension or cancellation, blocking the OPC from issuing valid tax invoices and claiming ITC — a significant operational risk.

How to File GST Returns for OPC: Step-by-Step

Filing GST for a One Person Company involves a structured process on the GST common portal. Here are the key steps:

1. Log in to the GST portal at gstin.gov.in using your OPC's GSTIN credentials.
2. Prepare GSTR-1: Upload all outward supply invoices (B2B, B2C, exports, debit/credit notes) for the period.
3. Verify GSTR-2B: Review auto-populated inward supply data and reconcile with your purchase register before claiming ITC.
4. File GSTR-3B: Fill in the summary of outward supplies, ITC claimed, and net tax payable. Pay any outstanding GST liability via electronic cash ledger.
5. Reconcile monthly: Match your books with GSTR-2B every month to avoid ITC mismatches during annual reconciliation.
6. File GSTR-9: If your OPC's turnover exceeds ₹2 crore, file the annual return by 31st December.

The sole director's Digital Signature Certificate (DSC) or EVC (Electronic Verification Code) is used to authenticate all GST filings for an OPC.

OPC vs Sole Proprietorship: GST Compliance Compared

Choosing between an OPC and a sole proprietorship has direct implications for GST compliance and liability:

Aspect	One Person Company (OPC)	Sole Proprietorship
GSTIN registered in	Company's name	Proprietor's name
Legal liability for GST dues	Company (limited liability)	Proprietor (unlimited liability)
ITC eligibility	Full ITC on business expenses	Full ITC on business expenses
Return filing	GSTR-1 + GSTR-3B + GSTR-9	GSTR-1 + GSTR-3B + GSTR-9
Personal asset risk if GST unpaid	Protected (separate legal entity)	At risk (no separation)
Credibility with clients	Higher (registered company)	Lower

For founders wanting GST compliance under a legally protected structure, an OPC offers clear advantages over a sole proprietorship. Learn more about the differences between OPC and Pvt Ltd to choose the right structure before registering.

How Taxocity Helps with OPC GST Compliance

Taxocity has been helping Indian businesses stay GST-compliant for over three decades, with a 4.8/5 rating from 5,000+ clients. For One Person Companies, Taxocity offers end-to-end GST support — from initial registration through to monthly return filing, ITC reconciliation, and annual returns.

• 100% Compliance Guarantee: Never miss a due date with Taxocity's automated deadline reminders and expert-managed filing.
• Real Human Experts: Dedicated GST professionals handle your OPC's filings — no bots, no templates, just accurate returns every time.
• End-to-End Support: From OPC registration and GST registration to monthly GST filing and annual compliance, Taxocity is your single partner for all compliance needs.
• QRMP Scheme Advisory: Taxocity evaluates whether your OPC qualifies for QRMP and optimizes your filing schedule to reduce costs.

Key Takeaways

1. An OPC must register for GST if annual turnover exceeds ₹40 lakhs (goods) or ₹20 lakhs (services).
2. GST is registered and filed in the company's name — not the sole director's — since OPC is a separate legal entity.
3. OPCs with turnover up to ₹5 crore can opt for the QRMP scheme to reduce return filing frequency to quarterly.
4. Late filing attracts ₹50/day (₹20/day for nil returns), capped at ₹5,000 per return, plus 18% p.a. interest on tax dues.
5. GSTR-9 (annual return) is mandatory for OPCs with turnover above ₹2 crore; GSTR-9C reconciliation applies above ₹5 crore.
6. The director's DSC or EVC is required to authenticate and submit all GST returns for the OPC.

Frequently Asked Questions

Is GST registration mandatory for all OPCs?

GST registration is mandatory for an OPC only if its aggregate annual turnover exceeds ₹40 lakhs for goods or ₹20 lakhs for services (₹10 lakhs in special category states). However, OPCs engaged in inter-state supply or e-commerce must register regardless of turnover.

How many GST returns does an OPC need to file per year?

Under the monthly scheme, an OPC files 24 returns per year (12 GSTR-1 + 12 GSTR-3B), plus GSTR-9 annually if turnover exceeds ₹2 crore. Under the QRMP scheme (turnover up to ₹5 crore), this reduces to just 8 returns per year.

Can an OPC opt for the GST Composition Scheme?

Yes, an OPC with aggregate turnover up to ₹1.5 crore (for goods) or ₹50 lakhs (for service providers) can opt for the Composition Scheme, paying a flat tax rate and filing quarterly CMP-08 statements. However, composition taxpayers cannot collect GST from customers or claim ITC.

Who signs GST returns for an OPC?

The sole director of the OPC signs and authenticates GST returns using their Digital Signature Certificate (DSC) or through the Electronic Verification Code (EVC) sent to their registered mobile and email. The director is the authorised signatory for all GST compliance purposes.

What happens if an OPC misses a GST filing deadline?

Missing the deadline results in a late fee of ₹50 per day (₹20/day for nil returns), capped at ₹5,000 per return. Additionally, 18% per annum interest accrues on any unpaid tax liability. Repeated non-filing can lead to GSTIN suspension, which blocks invoice generation and ITC claims.

Disclaimer

This article is intended for general informational purposes only and does not constitute tax, legal, or financial advice. GST regulations are subject to change; the information above is based on provisions current as of July 2026. Please consult a qualified tax advisor or GST practitioner before making any compliance decisions specific to your One Person Company.