Separate registration numbers
The divisions will be given separate registration numbers. You may apply for divisional registration for some divisions while retaining the remaining 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 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).
Liability of the company or sole-proprietor
Divisional registration is an administrative facility and does not alter the liability or entity that is liable for GST. The company or sole-proprietor (including all its divisions), as a taxable person, remains legally responsible for any tax or
penalty due under the GST Act.
The separately registered divisions do not become separate taxable persons due to divisional registration. Therefore, IRAS may withhold any repayments to a separately registered division and use them to satisfy another division's outstanding tax or penalty.
Applying for divisional registration
Submit an application
You can apply for divisional registration by completing and submitting the Form GST F11: Application for Divisional Registration (PDF, 220 KB) form.
You have to list the required details of each division that you are applying for separate registration.
Obtain the GST registration numbers for divisions
Applications fully completed with the relevant supporting documents will be processed within 3 weeks.
Once the divisional registration is approved, a new GST registration number will be issued to each division.
Use the GST registration number
Once issued, each division must quote its own registration number on its tax invoices and report GST separately using this number.
You will not be allowed to use the GST registration number given before the divisional registration. A division shall remain separately registered for at least 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 the GST F12: Application for Inclusion/ Removal of Division to/ from existing Divisional Registration/ Deregistration of Divisional Registration (PDF, 213KB) form.
If only 1 division remains after removing the other division(s), you should apply to cancel the divisional registration.
Adding a new division
When the application for adding a new division is approved, the new division will be given a separate registration number. The new division must quote this number on its tax invoices and report its business transactions in its own GST returns.
Removing a division
After the application for removing an existing division is approved, the removed division must stop using its own registration number.
If the removed division is still conducting business activities after its removal from divisional registration, it should use the registration number of any existing division and report its business transactions in that division's GST returns.
Cancelling divisional registration
To cancel your divisional registration and report GST as a single company or sole-proprietor, please submit the GST F12: Application for Inclusion/ Removal of Division to/ from existing Divisional Registration/ Deregistration of Divisional Registration (PDF, 213KB) form.
Upon approval of the application, the cancellation of divisional registration will be effective from the date of application or a later date agreed between the Comptroller and the company or sole-proprietor.
Once the divisional registration is cancelled, you must use the GST registration number that was given to the 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 must be GST-registered before applying for divisional registration.
- Apply for GST registration online at mytax.iras.gov.sg; and
- Submit the GST F11 Application for Divisional Registration (PDF, 7.21MB) form.
Your application for divisional registration will only be considered after you are GST-registered.