ASK: Section 2 - Pre-Filing Checklists

The Pre-Filing Checklists are designed to assist you in performing a quality check on your GST declarations before filing the GST returns.

The checklists consist of a series of questions and answers, based on the key processes in GST declarations:



The scope of checks covers a wide range of business transactions (including common errors detected during IRAS’ audits) with specific pointers on the GST treatment and documentations.

What are covered in the Pre-Filing Checklists?

There are six Pre-Filing Checklists covering:

• Standard-rated Supplies and Output Tax  (78KB)
  
• Zero-rated Supplies  (78KB)
  
• Exempt Supplies  (316KB)
  
• Taxable Purchases and Input Tax & Refunds Claimed  (82KB)
  
• Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company / Other Approved Schemes  (58KB) 
• Goods Imported under Import GST Deferment Scheme  (78KB)