Big companies with many independent divisions might have difficulty consolidating and submitting a single GST return within the filing due date. Divisional registration may ease the GST administration of these companies.
To qualify for divisional registration, you must satisfy the following conditions:
- You are currently GST-registered;
- You are likely to face difficulty in submitting a single return in respect of all its divisions;
- Each division maintains an independent system of accounting;
- Each division is separately identifiable by its nature of the activities or by its location; and
- Each division or business has the same prescribed accounting period.
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 business or division that you are applying for separate registration.
However, if you are not a GST-registered trader yet, you have to submit both GST F1: Application for GST Registration (109KB) and GST F11: Application for Divisional Registration (167KB) forms. Your application for divisional registration will only be considered after you have been registered as a GST trader.
Applications fully completed with the relevant supporting documents will be processed within three weeks.