Group 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.

Group Representative

Under group registration, one of the companies will be nominated by the group as the representative member.

GST Registration is in the name of the representative member.

Benefits of Group Registration

  1. GST group registration allows several companies to centralise their administration for GST reporting purposes.
  2. Supplies made between companies under the group are not subject to GST, unless they are subject to reverse charge from 1 Jan 2020.

Conditions of Group Registration

To qualify for group registration, companies must satisfy all of the following conditions:

  1. Each member in the proposed group must already be registered for GST individually.
  2. Each member in the proposed group must have at least one of the following attributes:
    1. A resident in Singapore or an established place of business in Singapore;
    2. Annual turnover of at least $1 million;
    3. Listed on a securities exchange established in or outside Singapore;
    4. A subsidiary of a body corporate that fulfills (b) or (c); or
    5. Financed by an entity (as part of its venture capital investment business) who fulfills (b) or (c).
  3. The nominated representative member must be a Singapore resident or has an established place of business in Singapore.

    A company has an "established place of business" in Singapore if it has a place at which it carries on business in Singapore, its physical presence is connected to a particular premise and this place of business is intended to have a degree of permanence.
  4. For application which comprises an overseas person who does not fulfill (2)(a) above, both the foreign member and local representative member must have at least fulfilled (2)(b), (c), (d) or (e).
  5. Each member in the proposed group must satisfy one of the following control requirements. In general, control exists when there is a holding company-subsidiary relationship:
    1. One of the members controls each of the others;
    2. One non-member (whether a body corporate or an individual) controls all the members; or
    3. Two or more individuals (non-member) carrying on a business in partnership control all of the members.

The Comptroller can refuse an application for group registration for the protection of revenue. Additional information must be submitted in the application involving partially exempt group. For more information, please refer to General Guide for Group Registration (PDF, 285KB).

Applying for Group Registration

  1. Submit Joint Application

    All members of the proposed group must make a joint application to the Comptroller using the GST G1: Application for Group Registration (PDF, 414KB) form.
  2. Nominate Local Representative Member

    In the application, the group should nominate and specify the name of a member as your local representative member.
  3. Apply 90 Days Before Effective Date

    The application must be made at least 90 days before the proposed effective date of the group registration.
  4. Obtain New GST Registration Number

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

    On successful application, a new GST registration number will be issued to the group. This number identifies the group as a whole and must be quoted on tax invoices of all members of the group.

    You will not be allowed to use your GST registration number allotted prior to joining the group. However, you can continue to quote your business name for easy identification.

Making Changes to Group Registration

  1. Add or Remove Members

    To include a new member to or remove a member from group registration, please submit GST G2: Application for Inclusion/Removal of Member To/From the GST Group (PDF, 431 KB) form.

    When application for inclusion is approved, the new member should start using the group registration number.

    When application for removal is approved, the existing member should stop using the group registration number and use its own GST registration number that was allotted before the group registration.
  2. Change of Group Representative Member

    To change group representative member, please submit GST G4: Application for Change of Group Representative Member (PDF, 215KB) form.
  3. Cancel Group Registration

    To cancel group registration, please submit GST G3: Application for Deregistration of Group (PDF, 226KB) form.

    Once the group registration is cancelled, the group registration number will be cancelled. All members should use their own GST registration number that was allotted before the group registration.

For GST purposes, all currency/monetary amounts refers to Singapore dollars.

  • My company and my subsidiary are not GST-registered. Can I register for both companies for GST as a group?

    Your company and your subsidiary have to be GST-registered individually before applying for group registration. You may:

    1. Apply for GST registration online at myTax Portal for each company; and
    2. Submit  GST G1: Application for Group Registration (PDF, 414KB)

    Your application for group registration will only be considered after you have been registered as a GST business.