Applying for special GST registration (Group registration and Divisional registration)

Key requirements

The hub links GST group registration, divisional registration and joint-venture treatment. Group registration concerns qualifying related entities, while divisional registration concerns distinct divisions within a business; neither should be selected solely for administrative convenience without checking its conditions. Joint ventures have separate registration implications and input-tax requirements. Compare the detailed pages for liability, benefits and application procedure, and coordinate the effective date with ordinary registration where necessary. Keep the legal entity and GST registrant clear in contracts and invoices so a purchase is attributed to the correct claimant.