GST Return Filing for One Person Company (OPC): A Complete Guide for 2025

For small business owners and solo entrepreneurs, the One Person Company (OPC) structure offers a simple and effective way to incorporate a business in India. However, once your OPC is registered and operating, you must comply with tax regulations—most importantly, GST return filing.

In this guide, we will walk you through everything you need to know about GST return filing for a One Person Company in 2025, including return types, filing due dates, compliance tips, and penalties.

🏢 What is a One Person Company (OPC)?

A One Person Company is a type of business entity introduced under the Companies Act, 2013, that allows a single individual to own and operate a company with limited liability. It combines the benefits of a sole proprietorship with the legal advantages of a corporate structure.

Key Features:

• Only one shareholder

• Limited liability protection

• Easier compliance than private limited companies

Once the OPC's turnover crosses the GST threshold limit, GST registration and return filing become mandatory.

📄 Is GST Registration Mandatory for a One Person Company?

Yes, GST registration is mandatory for a One Person Company if:

• The annual turnover exceeds ₹40 lakhs (₹20 lakhs for services in most states)

• The business makes inter-state sales

• It sells on e-commerce platforms (like Amazon, Flipkart)

• The company is involved in imports or exports

Once registered under GST, the OPC must comply with regular GST return filing.

🧾 Types of GST Returns for a One Person Company

After GST registration, an OPC is generally required to file the following returns:

Note: Businesses under the QRMP scheme (Quarterly Return Monthly Payment) can file GSTR-1 quarterly and pay taxes monthly.

📅 GST Return Filing Deadlines for 2025

• GSTR-1: 11th of the next month (monthly) or 13th of the month following the quarter (QRMP)

• GSTR-3B: 20th of the next month

• GSTR-9: December 31 of the next financial year

It’s crucial for a One Person Company to maintain punctual GST return filing to avoid late fees and penalties.

⚠️ Penalties for Late GST Return Filing

If a One Person Company fails to file GST returns on time, it can face:

• Late fees: ₹50 per day (₹20 if no tax liability)

• Interest: 18% per annum on unpaid tax

• Blocked e-way bill generation for non-compliance

Consistent delay in GST return filing may also result in suspension or cancellation of the GST registration.

✅ Tips for Smooth GST Return Filing for One Person Companies

1. Maintain proper sales and purchase records

2. File returns even if there’s no business activity (Nil return)

3. Reconcile your GSTR-2B with purchase invoices

4. Use GST-compliant accounting software

5. Stay updated with GST rules and deadlines

Hiring a professional can help avoid mistakes and ensure timely compliance.

🔚 Final Thoughts

Whether you are running a small trading business, service firm, or e-commerce store as a One Person Company, GST return filing is a vital part of staying compliant in India. Filing your GST returns accurately and on time not only avoids penalties but also builds credibility with banks, vendors, and customers.

Start early, automate where possible, and stay informed—because timely GST compliance is just as important as starting your business right.