Divisional registration

Separate registration numbers

Each division will be assigned a unique registration number. You may apply for divisional registration for some divisions while accounting for the remaining divisions under the GST registration number of the company or sole proprietor.

Benefits of divisional registration

Large companies with many independent divisions may face difficulties in consolidating accounts to submit their GST returns on time.

A sole-proprietor with many independent businesses may face similar difficulties.

Divisional registration allows separate submission of GST returns to ease such difficulties in GST administration.

Conditions of divisional registration

To be eligible for divisional registration, you must meet the following criteria:

1. You are registered for GST;
2. It is challenging to submit a single GST return for all your divisions;
3. Each division has a separate system of accounting; and
4. Each division can be distinctly identified based on its nature of activities or location.

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

Liability of the company or sole-proprietor

Divisional registration is an administrative concession 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

1. Submit an application

   
   You can apply for divisional registration by completing and submitting the GST F11: Application for Divisional Registration form.
   
   You have to list the details of each division that you are applying for separate registration.
   
   

2. 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.
   
   

3. 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 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 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.

FAQs