Accounting Solutions Singapore Editorial Team · Last reviewed 18 October 2026
The GST F3 is the form IRAS uses to record who the partners are when a partnership or joint venture registers for GST. If you are a company or a sole proprietor, you do not need it. If you run a partnership, a limited partnership or a joint venture, you do.
At a glance
| Question | Short answer |
|---|---|
| What is it? | IRAS form GST F3, “Notification to Register for GST” |
| Who submits it? | The partners of a partnership, including a limited partnership, or a joint venture. IRAS’s form calls the members of these arrangements “partners” |
| When? | (1) When the partnership applies for GST registration, together with the GST F1. (2) When the partners change. (3) When the same partners start an additional partnership business |
| Who needs it? | Not companies or sole proprietors |
When you need it
- You are registering the partnership for GST. You send the F3 with the GST F1 application.
- The partners change. A new partner joins, or one leaves, and IRAS needs the new list.
- The same partners set up another partnership business.
Registering a partnership: the practical points
- A partnership’s turnover test is the same S$1 million test as any other business. Read when GST registration is required.
- The F1 is normally completed online. IRAS accepts the paper F1 only in specific cases, such as a business without a UEN or unregistered joint ventures. Check which applies before you start.
- Make sure every partner’s details are correct before you submit. Errors on a partner list are easy to make and tedious to fix.
Example (illustration only). ABC Partnership, a general partnership with three partners, expects to pass S$1 million of taxable turnover. It prepares the GST F1 for registration and an F3 listing the three partners. A year later one partner leaves and another joins. The partnership submits a new F3 to update IRAS.
Questions we get asked
Does a company need an F3? No. It is for partnerships and joint ventures.
Is the F3 filed online? I could only confirm the paper form. IRAS’s current process should be checked.
Do limited liability partnerships count? IRAS’s form refers to partnerships including limited partnerships and joint ventures. For other structures, check IRAS or ask us.
Register your partnership for GST
Tell us how your partnership or joint venture is structured and who the partners are. We’ll tell you what to submit. Register your partnership for GST. Related: GST services overview.
Sources
This page is general information as at the date above, not legal, regulatory or professional advice. Rules change, so please take advice on your own circumstances before acting.