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Changing membership of a GST group

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Only a group representative can ask us to:

  • add a member to a group
  • remove a member from a group
  • change a group representative.

If a removed member was GST-registered before joining the group they need to restart:

  • filing their own GST returns
  • paying any GST due to us.

Even though the removed member is no longer in the group, they are still liable for any GST due while they were a member.

If a group representative is changed, the group stops using the former representative's GST number and starts using the new representative's GST number to file and pay its GST.