GST application for group registration
Advance Search
GST application for group registration
Form Number: IR374 / Form Code: IR374
About this Form
Use this form to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.
When to use this form
Only a group representative can register a GST group.
What you will need
If you are registering a company-only group you will need the names and IRD numbers of the companies holding the common interest.
If you are registering a mixed group you will need the name and IRD number of the controlling entity or entities.
You will also need the names and IRD numbers of all other members of the group.
Any GST-registered members must use the same filing frequency and accounting basis as the group.
This page is also available in:
简体中文