Divisional registration is a facility that allows independent divisions within a company to report GST (e.g. submit GST return) separately. The divisions will be given a separate registration number. You may apply for divisional registration for some divisions while retaining other divisions under the company’s GST registration number.
On this page:
Benefits of divisional registration
Conditions of divisional registration
Applying for divisional registration
Cancelling divisional registration
Benefits of divisional registration
Large companies with many independent divisions may face difficulties in consolidating accounts for timely submission of GST return as a whole. A sole-proprietor with many independent businesses may also face similar difficulties. Divisional registration allows separate submission of GST returns to ease such difficulties in GST administration.
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Conditions of divisional registration
To qualify for divisional registration, you must satisfy all of the following conditions:
- You are currently GST-registered.
- You are likely to face difficulty in submitting a single return in respect of all your divisions.
- Each division maintains an independent system of accounting.
- Each division is separately identifiable by its nature of the activities or by its location.
For more information, please refer to General Guide for Divisional Registration (166KB).
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Applying for divisional registration
You can apply for divisional registration by completing and submitting the GST F11: Application for Divisional Registration (167KB) form . You have to list the required details of each division or business that you are applying for separate registration. Applications fully completed with the relevant supporting documents will be processed within three weeks.
Once divisional registration is approved, a division or business shall remain separately registered for a period of not less than two years or such other shorter period as the Comptroller may allow.
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Cancelling divisional registration
To cancel your divisional registration, pleasesubmit GST F12: Application for Inclusion/ Removal of Division to/ from existing Divisional Registration/ Deregistration of Divisional Registration (195kB) form . This is provided that your division or business has remained separately registered for the required period. Upon approval of the application, cancellation of divisional registration will be effective from the date of application or a later date agreed between the Comptroller and yourself. You should use the GST registration number that was allotted to your company before the divisional registration.
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