According to Section 2(62) of The Companies Act, 2013, an "One Person Company" is defined as a company that has only one person as its member. However, individuals registering as a One Person Company have encountered issues while applying for GST registration. It has been observed that the option to select One Person Company is not available in the form provided by the CGST/SGST Acts, and therefore, it is also not available on the GSTN portal.
To address this problem, a workaround has been suggested. In Part B of the GST Registration Form REG-01, the applicant can choose the option "Others" under the "Constitution of Business" section in the "Business Details" tab. After selecting the "Others" option, the applicant should mention "One Person Company" in the text field. The applicant can then proceed with the normal registration application process to complete the registration for GST.
If any further issues arise during the registration process, it is advised to raise a ticket at the self-help portal for assistance.