TaxSavvySG

Group registration

Can our group register GST together?

The situation

GST group registration is possible for related companies meeting conditions.

The law

  • Goods and Services Tax Act 1993, Fourth Schedule: Registration required when taxable supplies exceed S$1 million (retrospective or prospective view)

What it means for you

Group members share one return. Joint liability applies. Members of a GST group are jointly and severally liable for the group's GST. Intra-group supplies are generally disregarded for GST.

What to do

  1. Check conditions.
  2. Apply.
  3. Set up reporting.
  4. File.

We can do this for youGST registration (compulsory and voluntary): SGD 600

Related