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For GST-registered businesses

Most Frequently Asked Questions

Charge & Claim GST Complete & File GST return Payment/Refund of GST Others

How to implement GST

When to charge 7% GST (standard-rate)

When to charge 0% GST (zero-rate)

When is GST not charged

When to report supply in GST return (time of supply)

Can I claim GST (input tax)


Common scenarios - Do I charge/ deem/ claim GST

Foreign currency transactions

Price display, invoicing and record-keeping

Essential GST information for business sectors

Overview of e-Filing process

What to fill in each box (completing GST return)

Correct errors made in GST return (request for GST F7)

Due dates and request for extension

If you have failed to file or filed late

Check status of GST return

Check acknowledgement page/ correspondence/ notices

Change GST accounting periods

Payment modes

If you have failed to pay or paid late

When will I receive my GST refund

Check account summary/ payments

GST assessment

Compliance Matters for GST

GST Course "Introduction to GST" (e-Learning)

 GST Schemes (Major Exporter Scheme, Tourist Refund Scheme, Zero GST Warehouse...)

Notify IRAS of changes to my business

Cancel GST registration

Special GST registration (Group registration, Divisional registration and Joint ventures)

GST initiatives to facilitate voluntary compliance (Assisted Self-help Kit, Assisted Compliance Assurance Programme)

Advance ruling system for GST

Implement GST rate change


Last Updated on 12 February 2015

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