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Steps to follow for GST registration

FIRST PHASE

1.   Go online to learn about GST: Click here

After you finish the course and quiz, print out the results.

2.   Within 3 months of GST registration, you have to attend the Introduction to GST course: Click here

SECOND PHASE

1.   Determine the type of GST registration - most likely to be voluntary















2.   Complete e-learning course (First phase)

3.   If you engage us for gst registration, appoint us as tax agents and we will submit your application online.

THIRD PHASE

For compulsory registration ,
your application will be processed within two working days upon receipt of complete information with supporting documents.
If you are late in your application, your effective date of registration will be back-dated to the date you were liable to be registered.

For voluntary registration ,
your application will be processed within ten working days upon receipt of complete information with supporting documents.

Notification of Effective Date of Registration

If your application is successful, you will receive a letter informing you that your business has been registered for GST and providing the following details:

Your GST Registration Number, and

Your Effective Date of GST Registration. Generally, the effective date is within two to three weeks from the date of the approval letter.

KNOW YOUR RESPONSIBILITIES

1.   Charge and account for GST on standard rated supplies.
2.   E-File GST returns and pay tax due
3.   Keep proper business and accounting records
4.   Display prices with GST
5.   Issue Tax invoices with GST registration number
6.   Notify IRAS of changes
7.   Account for GST at point of de-registration
8.   Voluntary registrants to remain registered for 2 years


If you are under voluntary registration , you have to:

Remain registered for at least two years;

Make taxable supplies within two years (f you have not started making taxable supplies at the point of application);

Complete the e-learning course"Introduction to GST"within three months from the effective date of registration; and

Be on GIRO arrangement for payment and/ or refund of GST.

The Comptroller may also impose other conditions on a voluntarily registered business and cancel its GST registration if any of the conditions are not.