GST Group Registration: Eligibility, Returns and Shared Liability

Key steps and distinctions

Each proposed member must first be individually GST-registered, meet a qualifying business attribute and satisfy the prescribed common-control relationship. The representative member must be a Singapore-resident corporate body or have an established Singapore place of business; an overseas company cannot represent the group. Submit the joint GST-G-1 application at least 90 days before the proposed effective date, with the control structure and additional information for a partially exempt group. Approval is discretionary. The representative files one return and members use the group GST number with their individual names on invoices. Intra-group supplies are generally disregarded, but imported services from an overseas member may still attract reverse charge. Input-tax recovery is tested across the group, so one member’s exempt supplies can reduce recovery for others. All members are jointly and severally liable, including former members for their membership period. Existing MES or IGDS approval ends on grouping and the representative must reapply for the group. Use GST-G-2 for membership changes, G-3 for deregistration and G-4 for changing the representative. Notify IRAS within 30 days when a member ceases to qualify and inform it when a member starts making exempt supplies.