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If you operate your business in separate branches you must add the turnover for all branches together to decide whether you need to register.
Once you're GST-registered, you may register only those branches or divisions of your business separately that carry out taxable activities.
If you want to register a branch or division separately, it must maintain its own accounting system and either:
You can register any branch or division separately through myIR Secure Online Services. Applications are processed in real time and in most cases you’ll receive immediate confirmation of the GST number and registration details.
Each branch or division registered for GST separately will have its own GST number.
Supplies of goods and services between branches, and between branches and the parent body, are fully taxable. Each separately registered branch or division: