Applying for special GST registration (Group registration and Divisional registration)

 

  • Group registration is a facility that allows several companies to report GST (e.g. submit GST return) as a group instead of reporting individually.
  • Divisional registration is a facility that allows independent divisions within a company or a sole-proprietor who owns several sole-proprietorship businesses to account and report GST (e.g. submit GST return) separately. 
  • Implications of GST registration for Joint Ventures A GST-registered joint venture (JV) should take note of the following GST implications: The GST registration number issued to identify the JV will remain unchanged even if there is a change in the member or representative member; Any supply by a member