Divisional Registration

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. 

Separate Registration Numbers

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 or sole-proprietor's GST registration number.

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.

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; and
  • Each division is separately identifiable by its nature of the activities or by its location.

For more information, please refer to GST: Guide on Divisional Registration (PDF, 140KB).

Applying for Divisional Registration

  1. Submit an Application

    You can apply for divisional registration by completing and submitting the Form GST F11: Application for Divisional Registration (PDF, 7.21MB).

    You have to list the required details of each division that you are applying for separate registration.

  2. Obtain GST Registration Number

    Applications fully completed with the relevant supporting documents will be processed within three weeks .

    Once divisional registration is approved, a new GST registration number will be issued to each division.

  3. Use GST Registration Number

    Each division has to quote its own registration number on tax invoices and report GST separately under its number.

    You will not be allowed to use your GST registration number allotted prior to divisional registration. A division shall remain separately registered for a period of not less than two years or such other shorter period as the Comptroller may allow.

Making Changes to Divisional Registration

To include a new division or remove a division from divisional registration, please submit Form GST F12: Application for Inclusion/ Removal of Division to/ from existing Divisional Registration/ Deregistration of Divisional Registration (PDF, 213KB) .

When only one division will be left after removal of other division(s), you should apply to cancel divisional registration.

Adding a New Division

When application for inclusion is approved, the new division will be given a separate registration number to quote on its tax invoices and report its business transaction(s) in its own GST returns.

Removing a Division

After application for removal is approved, the removed division has to stop using its own registration number.

If there are still business activities for the removed division, it should use any existing division's registration number and report its business transaction(s) in that division's GST returns (GST F5).

Cancelling Divisional Registration

To cancel your divisional registration and report GST as a single company or sole-proprietor, please submit Form GST F12: Application for Inclusion/ Removal of Division to/ from existing Divisional Registration/ Deregistration of Divisional Registration (PDF, 213KB) .

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.

Once divisional registration is cancelled, you have to use the GST registration number that was allotted to your company or you as sole-proprietor before the divisional registration.

  • My company is not GST-registered. I plan to register my divisions separately. What should I do?

    Your company has to be GST-registered before applying for divisional registration.

    You may:

    1. Apply for GST registration online at myTax Portal; and
    2. Submit  GST F11: Application for Divisional Registration (PDF, 7.21MB).

    Your application for divisional registration will only be considered after you have been GST-registered.