About this form

IR374 is used by a nominated group representative to apply for GST group registration. The group must satisfy the relevant common ownership or control requirements.

Before submitting

Provide the representative member’s details, controlling members, all proposed group members, the accounting basis and filing frequency. Complete the declaration and ensure the selected basis and frequency can apply across the group.

Related forms and guides

• GST – do you need to register? (IR365)
• Goods and services tax return (GST101A)

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