Under group registration, one of the companies will be nominated by the group as the representative member.
The GST registration is in the name of the representative member.
Benefits of group registration
- GST group registration allows several companies to centralise their administration for GST reporting purposes.
- Supplies made between companies under the group are not subject to GST, unless they are subject to reverse charge from 1 Jan 2020.
Liability of group registration
The purpose of group registration is to reduce administration cost for groups of companies in GST reporting. It is not meant to facilitate tax planning by companies.
All members of the group are jointly and severally liable for any tax due from the representative member.
A former member will be held liable for the tax due during its period of membership even after it has left the group. The representative member must ensure that all its group members are aware of this liability.
Conditions of group registration
To qualify for group registration, companies must satisfy all of the following conditions:
- Each member in the proposed group must already be registered for GST individually.
- Each member in the proposed group must have at least one of the following attributes:
- A resident in Singapore or has an established place of business in Singapore;
- Annual turnover of at least $1 million;
- Listed on a securities exchange established in or outside Singapore;
- A subsidiary of a body corporate that fulfils (b) or (c); or
- Financed by an entity (as part of its venture capital investment business) who fulfils (b) or (c).
- 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.
- For an application that comprises an overseas person who does not fulfill (2)(a) above, both the foreign member and local representative member must fulfil at least (2)(b), (c), (d) or (e).
- 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 of the members controls each of the others;
- 1 non-member (whether a body corporate or an individual) controls all the members; or
- 2 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
- Submit a joint application
All members of the proposed group must make a joint application to the Comptroller using the GST G1: Application for Group Registration form.
- Nominate a local representative member
In the application, the group should nominate and specify the name of a member as the local representative member.
- Apply 90 days before effective date
The application must be made at least 90 days before the proposed effective date of the group registration.
- 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 before joining the group. However, you can continue to quote your business name for easy identification.
Making changes to group registration
- Add or remove members
To include a new member to or remove a member from the group registration, please submit the GST G2: Application for Inclusion/Removal of Member To/From the GST Group application for adding a new member is approved, the new member must start using the group registration number.
When the application for removing an existing member is approved, the existing member must stop using the group registration number and use its own GST registration number that was allotted before the group registration.
- Change of group representative member
To change group representative member, please submit the GST G4: Application for Change of Group Representative Member form.
- Cancel group registration
To cancel group registration, please submit the GST G3: Application for Deregistration of Group form.
Once the group registration is cancelled, the group registration number will also be cancelled. All members should use their own GST registration number that were 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 must be separately GST-registered first, before applying for group registration. You may:
- Apply for GST registration online at mytax.iras.gov.sg for each company separately; and
- Submit the GST G1: Application for Group Registration form.
Your application for group registration will only be considered after both companies are registered for GST.