Divisional registration

Key requirements

A company or sole proprietor must already be GST-registered, find consolidated filing challenging, and maintain identifiable divisions with separate accounting systems. Apply using GST F11 and identify each proposed division. Approved divisions receive their own GST numbers and use them on invoices and returns; a division normally remains separately registered for at least two years. The concession does not create separate taxable persons. IRAS can offset a division’s refund against another division’s tax or penalty because the company or proprietor remains responsible. Use GST F12 for changes or cancellation. If only one division remains, apply to cancel the arrangement; after cancellation use the original company or proprietor’s GST number. Separate accounts and return preparation therefore need coordination at entity level.