GST registration/deregistration

Key requirements

Start with the registration-liability assessment, then use the application and GST F1 completion guidance where registration is required. Voluntary registration has conditions and ongoing costs that should be considered separately. Businesses making wholly or mainly zero-rated supplies can consult the exemption application guidance; this is not an automatic exemption. Group and divisional registration have distinct administrative rules, and joint ventures have separate responsibilities. The cancellation guide covers when to deregister and the final GST F8 return. Guarantees may be required for registration or scheme applications. Wrongfully collected GST has its own voluntary-disclosure route rather than being treated as a valid registration.