Group registration

Key requirements

Every proposed member must first be individually GST-registered and satisfy the specified presence, turnover, listing or financing conditions and the control test. The representative must be resident or have an established Singapore business presence. Submit a joint GST G1 application at least 90 days before the proposed effective date. Once approved, all members use the group’s new GST number on invoices. Intra-group supplies are generally disregarded, with the reverse-charge exception from 1 January 2020. Members are jointly and severally liable, and leaving the group does not erase tax liability for their membership period. Use G2 to add or remove members, G4 to change the representative and G3 to cancel the group. Partial-exemption applications need additional information. Group registration reduces administration; it does not establish a general tax-planning exemption.