Singapore GST Registration: Your Complete Guide
Goods and Services Tax (GST) in Singapore is a consumption tax levied on most goods and services supplied in Singapore, as well as on goods imported into Singapore. If your business crosses the S$1 million turnover threshold, GST registration is compulsory, while smaller companies may apply voluntarily. Understanding the registration requirements, the registration process, and your ongoing filing requirements is essential to stay compliant with IRAS.
This guide explains who needs to register for GST in Singapore, how to apply, what documents are required, how quarterly GST filing works, and the penalties for non-compliance.
Table of Contents
Key Takeaways About GST Registration in Singapore
What Is GST in Singapore?
Who Is Required to Register for GST in Singapore?
Required Documents for GST Registration
How Do You Register for GST in Singapore?
What Are GST Filing Requirements After Registration?
Staying Compliant with GST Regulations
Penalties for Non-Compliance
GST Assistance Programs and Reliefs
How to Cancel Your GST Registration
FAQs
Key Takeaways About GST Registration in Singapore
GST is Singapore’s version of VAT. It is a 9% consumption tax on most goods and services supplied within Singapore, as well as on imported goods.
GST registration: Compulsory if taxable turnover exceeds S$1 million or is expected to exceed S$1 million in the next 12 months; voluntary below the threshold; Overseas Vendor Registration requires foreign suppliers of digital services and low-value goods to register once IRAS thresholds are crossed.
GST Registration is fully online; IRAS will confirm your GST number and effective date, after which you must charge GST and issue compliant tax invoices.
After registration, file GST returns quarterly and pay any net GST within one month after each period end; keep records for at least five years.
Non-compliance can trigger serious penalties for late registration, late filing, late payment, and incorrect returns.
What Is GST in Singapore?
Goods and Services Tax (GST) is Singapore’s form of Value-Added Tax (VAT). It is a consumption tax levied on most goods and services supplied within Singapore, as well as on imported goods. Businesses registered for GST act as tax collectors on behalf of the Inland Revenue Authority of Singapore (IRAS), charging GST on sales and paying the tax collected to the government.
The current GST rate is 9%. This standard rate applies to most domestic transactions. However, certain supplies are treated differently:
- Zero-rated supplies: Exports of goods and international services (charged at 0%).
- Exempt supplies: Financial services, sale/lease of residential properties, and the import/supply of investment precious metals.
- Out-of-scope supplies: Transactions not subject to GST, such as private sales of goods not made in the course of business.
Who Is Required to Register for GST in Singapore?
Compulsory GST Registration
Your business must register for GST if it meets either of the following conditions:
- Retrospective view: Your taxable turnover at the end of any calendar year (Jan–Dec) is more than S$1 million. You must register within 30 days from the end of the year.
- Prospective view: You are reasonably certain that your taxable turnover will exceed S$1 million in the next 12 months (for example, through signed contracts or confirmed orders).
If you fail to register on time, IRAS may backdate your registration and require you to pay GST on past sales, in addition to penalties.
Voluntary GST Registration
Businesses below the S$1 million threshold may apply to register voluntarily if they find it beneficial. For example, companies that incur significant GST on purchases can claim input tax credits once registered.
- Voluntary registrants are usually required to remain registered for at least two years.
- They must also maintain proper records and file GST returns quarterly.
Overseas Vendor Registration (OVR)
Foreign businesses that supply digital services (e.g., streaming platforms, software, apps) or low-value goods (imported goods under S$400) to Singapore consumers are required to register for GST under the Overseas Vendor Registration (OVR) regime if their global sales and supplies to Singapore exceed the registration threshold set by IRAS.
For example, an international streaming service such as Netflix or a global e-commerce marketplace selling low-value goods into Singapore would need to register and charge GST once they cross the threshold.
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What Documents Are Required for GST Registration?
To register for GST in Singapore, businesses must submit the following information and documents:
- Online GST application
- Latest ACRA Business Profile (or Certificate of Incorporation for overseas companies)
- Recent sales and purchase invoices to demonstrate taxable activities. If the company has not yet started operations, a detailed business plan outlining suppliers, customers, and financing may be required.
- Proof of completing the mandatory e-Learning course (unless exempt)
Depending on the nature of the business, IRAS may also request:
- Contracts or forecasts showing that turnover will exceed S$1 million
- Relevant licenses or permits
- Financial statements such as a Profit and Loss account.
- Companies operating from rented or home office premises may need to provide tenancy agreements or approvals.
Businesses with non-resident owners must appoint a local agent.
How Do You Register for GST in Singapore?
Step 1
Determine your eligibility
- Check if your business is required to register under the compulsory registration requirements (turnover above S$1 million) or if you wish to register voluntarily.
- Confirm whether you fall under special schemes such as the Overseas Vendor Registration (OVR) regime.
Step 2
Prepare the required documents
Typical documents requested by IRAS include:
- Latest financial statements or management accounts.
- Past and projected sales figures.
- Signed contracts, invoices, or other evidence of future turnover (for prospective registration).
- Identification and company details.
Step 3
Submit the application
- File the GST registration application electronically.
- Most companies must complete and pass the e-Learning Course on GST and acknowledge the conditions of voluntary registration, unless exempted.
- IRAS may request further clarification or supporting documents during review.
Step 4
Receive your GST registration approval
- IRAS issues a GST registration number and confirms your effective date of registration.
- From that date, you must charge GST on taxable supplies and issue proper tax invoices.
- Your business and GST number will also appear on IRAS’s public register.
Step 5
Ongoing compliance
- After registration, you must file quarterly GST returns, maintain proper records, and pay any GST collected to IRAS by the deadlines.
Why IRAS May Reject an Application
Even though the process is straightforward, IRAS may reject your GST registration if:
- The supporting documents are incomplete or inaccurate.
- Your business records appear unreliable or insufficient to demonstrate turnover.
- You apply for voluntary registration but cannot show that your business is genuinely operating (e.g., no clear evidence of transactions).
- You fail to complete the required GST e-Learning course (if applicable).
What Are GST Filing Requirements After Registration?
Quarterly GST Returns
- GST returns are due within one month after the end of each prescribed accounting period.
- The standard filing cycle is quarterly, and payment of GST is made at the same time as filing.
- Returns must be filed even if there are no transactions or no GST to report for that period.
- Exceptions: IRAS may allow businesses to adopt monthly or half-yearly filing cycles if their circumstances justify it (e.g., high-volume transactions or specific business needs).
Input Tax Credits
- Registered businesses can claim input tax on GST paid for business purchases and expenses.
- To claim, you must hold valid tax invoices and meet IRAS conditions.
- Certain expenses are not claimable, such as private motor car expenses, club membership fees, expenses for staff leisure or entertainment, etc.
Record-Keeping Obligations
- All supporting documents (invoices, receipts, import/export permits, contracts) must be retained for at least five years.
- Records should be clear and easily accessible in case of IRAS audits.
- Electronic records are acceptable if properly maintained.
Payment of GST
- Any net GST payable must be settled by the same due date as the filing deadline.
- Late payment incurs a 5% penalty, with additional penalties if left unpaid.
- IRAS encourages businesses to use GIRO arrangements to avoid delays.
Staying Compliant with GST Regulations
Issuing Tax Invoices
- GST-registered businesses must issue tax invoices for all standard-rated supplies over S$1,000.
- The invoice must contain prescribed details, including your GST registration number, date, invoice number, customer details, description of goods or services, and the amount of GST charged.
- Simplified invoices can be issued for sales under S$1,000.
Applying the Correct GST Rate
Businesses must apply the appropriate GST treatment to their supplies:
- Standard-rated (9%): most local goods and services.
- Zero-rated (0%): exports of goods and international services.
- Exempt supplies: financial services, residential property, investment precious metals.
- Out-of-scope supplies: private sales not in the course of business.
Applying the wrong rate is a common compliance error flagged during audits.
IRAS Audits and Adjustments
- IRAS conducts periodic GST audits to ensure compliance.
- Businesses must keep proper records for five years to substantiate claims.
- If errors are discovered, businesses must file GST F7 (Disclosure of Errors) to correct past returns.
- Voluntary disclosure of errors is usually treated more leniently than errors found during audits.
Penalties for Non-Compliance
Late Registration
If your business fails to register for GST when required, IRAS may:
- Backdate your GST registration, making you liable for GST on past sales.
- Impose penalties for late registration.
- Require payment of GST that should have been collected, even if you did not charge your customers.
Late Filing of Returns
- A late submission penalty is imposed if GST returns are not filed by the due date.
- Returns must be filed even if there are no transactions during the period.
Late Payment of GST
- A 5% late payment penalty applies immediately after the due date.
- An additional 2% penalty per month (capped at 50% of the tax due) may be imposed until the tax is paid in full.
Incorrect Returns
- If errors are found in your GST returns, IRAS can impose penalties of up to 200% of the tax undercharged.
- Businesses are encouraged to make a voluntary disclosure of errors by filing GST F7. Voluntary disclosures are generally treated more leniently.
Tax Evasion
- Knowingly under-reporting GST, inflating input tax claims, or falsifying records is treated as tax evasion.
- Offenders may face fines of up to three times the amount of tax undercharged, imprisonment, or both.
GST Assistance Programs and Reliefs
Major Exporter Scheme (MES)
- Designed for businesses that import and export goods on a large scale.
- Under MES, eligible companies do not need to pay GST upfront on imports, improving cash flow.
- Commonly used by trading companies and logistics businesses.
Tourist Refund Scheme (TRS)
- Allows tourists to claim a refund of GST paid on goods purchased in Singapore when they depart the country.
- Only retailers participating in the TRS can issue e-Tickets for GST refunds at Changi Airport or Seletar Airport.
Zero-Rated and Exempt Supplies
- Zero-rated supplies include exports of goods and international services, charged at 0%.
- Exempt supplies include financial services, sale and lease of residential property, and investment precious metals.
- Businesses must properly distinguish these from standard-rated supplies when filing.
How to Cancel Your GST Registration
How We Can Help
GST rules can be tricky, but our expert teams make compliance simple. We handle:
- Assessing if you need compulsory or voluntary registration
- Managing the entire registration process with IRAS
- Preparing and filing quarterly GST returns
- Advising on input tax claims and compliance issues
- With our support, you stay compliant and free to focus on growing your business.
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Frequently Asked Questions
About GST Registration in Singapore