18 Documents and Registrations an OPC Should Receive

OPC Registration in India usually produces 18 documents and Registrations: 2 Class 3 DSCs, 1 DIN, the name approval, the MoA, the AoA, the Certificate of Incorporation, PAN, TAN, EPFO and ESIC Registration, GST Registration where needed, professional tax Registrations (PTEC and PTRC) in states such as Maharashtra, the first auditor's appointment, bank account documents, Form INC-20A, stamp duty on shares, and the share certificate.

A One Person Company (OPC) is registered through the same SPICe+ form as a Private Limited Company, so most items are the same. The differences are that one person is the only member and usually the only director, and a nominee must be named. This guide explains each item and links to a detailed lesson.

The 18 items at a glance

#	Item	When	Detailed lesson
1	2 Class 3 DSCs (member-director and nominee)	Before filing	DSC
2	1 DIN	With incorporation, if not already held	Directors and DIN
3	Name approval	SPICe+ Part A	Choosing a name
4	Memorandum of Association (MoA)	With incorporation	MoA and AoA
5	Articles of Association (AoA)	With incorporation	MoA and AoA
6	Certificate of Incorporation	On approval	Certificate of Incorporation
7	PAN	With incorporation	PAN, TAN, EPFO, ESIC
8	TAN	With incorporation	PAN, TAN, EPFO, ESIC
9	EPFO Registration	Through AGILE-PRO-S	PAN, TAN, EPFO, ESIC
10	ESIC Registration	Through AGILE-PRO-S	PAN, TAN, EPFO, ESIC
11	GST Registration	Optional at incorporation; required by law in some cases	GST Registration
12	PTEC Registration	Through AGILE-PRO-S in Maharashtra	This guide
13	PTRC Registration	Through AGILE-PRO-S in Maharashtra	This guide
14	First auditor appointment	Within 30 days	Compliance for an OPC
15	Bank account documents	As early as possible	Current account documents
16	Form INC-20A	Within 180 days	Compliance for an OPC
17	Stamp duty on the share certificate	Before issue	Share certificates
18	Issue of the share certificate	Within 2 months	Share certificates

Before filing: signatures and identity

1. Two Class 3 Digital Signature Certificates (DSC)

An OPC usually needs two DSCs: one for the sole member, who is normally also the director, and one for the nominee. The member-director signs the incorporation form and every later MCA form. The nominee is the Indian-citizen individual who becomes the member if the sole member dies or becomes incapable; their written consent in Form INC-3 is filed with the incorporation, and it is usually signed with the nominee's own DSC. A DSC is usually issued for one to three years, commonly two, and belongs to the individual. Read Digital Signature Certificate (DSC) and The nominee in an OPC.

2. One Director Identification Number (DIN)

The director needs a DIN, allotted through SPICe+ if they do not already have one. The nominee does not need a DIN unless they are also appointed as a director. The same rules apply as for any director:

• A person can hold only one DIN for life. A duplicate must be surrendered through Form DIR-5.
• DIR-3 KYC must be kept up to date, or the DIN is deactivated.
• If the company misses its annual filings for three continuous years, the director can be disqualified for five years under Section 164(2).

In an OPC there is often only one director, so all of this rests on one person. Read Directors and DIN.

Incorporation: what the Registrar approves

3. Name approval

The name is approved through SPICe+ Part A, and must include "(OPC) Private Limited". An approved name is reserved for a limited period, within which the incorporation must be filed. Read Choosing and approving a company name.

4. Memorandum of Association (MoA)

The MoA states the OPC's name, registered office state, objects and capital, and names the nominee. It is filed online with SPICe+ and signed by the member with their DSC.

5. Articles of Association (AoA)

The AoA set out the OPC's internal rules, such as how the director is appointed and how decisions are recorded. Read MoA and AoA in plain language.

6. Certificate of Incorporation

On approval, the OPC receives its Certificate of Incorporation with its CIN, date of incorporation, PAN and TAN. Read Certificate of Incorporation: download and check.

Tax and labour Registrations

7. PAN and 8. TAN

The OPC's PAN is its income tax identity, and TAN is needed when it deducts tax at source. Both are allotted through SPICe+ and shown on the Certificate of Incorporation.

9. EPFO Registration and 10. ESIC Registration

Through the linked form AGILE-PRO-S, the OPC is registered with the EPFO and ESIC. Contributions and returns begin once each law applies, which depends mainly on the number of employees. Read PAN, TAN, EPFO and ESIC after Company Registration.

11. GST Registration

GST Registration can be applied for through AGILE-PRO-S, or later on the GST portal. It is required once turnover crosses the threshold, or earlier in cases such as inter-state supply of goods or selling through e-commerce operators. Read Who must register for GST? and Company Registration vs GST Registration.

12. PTEC Registration (Professional Tax Enrolment Certificate)

Professional tax is a state tax. In Maharashtra, where AGILE-PRO-S also covers professional tax, an OPC takes a Professional Tax Enrolment Certificate (PTEC) and pays a fixed annual amount for itself. Directors may also need their own enrolment. The amount and due date are set by the state, so check the current position on the state's tax portal.

13. PTRC Registration (Professional Tax Registration Certificate)

The Professional Tax Registration Certificate (PTRC) is needed once the OPC employs staff whose salaries are above the state's limit. The OPC deducts professional tax from those salaries, deposits it and files returns as the state prescribes. Other states that levy professional tax have their own forms and rules.

After incorporation: the first six months

14. First auditor appointment

The first statutory auditor is appointed within 30 days of incorporation, after taking the auditor's written consent and eligibility certificate. The resolution and the appointment letter are the documents to keep. Every OPC needs an audit every year, whatever its turnover. Read Compliance for an OPC.

15. Bank account opening documents

The current account in the OPC's name usually needs the Certificate of Incorporation, PAN, MoA, AoA, a resolution and the director's KYC. Read Current account opening documents.

16. Form INC-20A (commencement of business)

Within 180 days of incorporation, the OPC files a declaration that the member has paid for the shares, with proof such as a bank statement. It should not start business or borrow before filing it.

17. Stamp duty on the share certificate

Since July 2020, stamp duty on the issue of shares is charged at (0.005%) under the Indian Stamp Act and paid to the state where the registered office is.

18. Issue of the share certificate

The member receives a share certificate in Form SH-1 within two months of incorporation. Read Issuing share certificates: Form SH-1 and stamp duty.

What else follows

• GST returns every month or quarter once the OPC is GST-registered, even with no sales. Read GST returns after Registration.
• Annual filings every year: audit, AOC-4, MGT-7A and the income tax return. Read Compliance for an OPC.

For the full process, see OPC Registration in India: step-by-step guide. The same breakdown for other structures is in Private Limited Company Registration: the 18 documents and Registrations and LLP Registration: the 8 documents and filings.

Key takeaways

• Two DSCs (member-director and nominee) and one DIN; one person, one DIN, for life.
• PAN, TAN, EPFO, ESIC, GST where needed and, in Maharashtra, PTEC and PTRC come through SPICe+ and AGILE-PRO-S.
• First auditor (30 days), share certificate (2 months) and INC-20A (180 days) complete the first six months.