First person mode in GTA 5 only works on the Xbox One, PS4 and PC versions of the game. It is not a feature included in the original PS3 and Xbox 360 versions.
To switch between the first-person and third-person views in GTA V, press the touchpad (PS4) or the select button (Xbox One). On PC, pressing V will switch views.
You can also apply different views for different moments - to do this go to “Options” and choose “Settings.”
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If you choose “Display” from the Settings menu, you can activate “Allow Independent Camera Modes.” This will allow you to play in first-person but switch to third-person when you enter a vehicle.
If you choose “Controls” from the Settings menu, you have even more options. You can set the game to switch to third-person whenever you enter cover. You can also turn “First Person Ragdoll,” “First Person Combat Roll,” and “First Person Head Bobbing” on or off. Finally, you can adjust your field of vision to see more or less while in first-person mode.