Voluntary disclosure for wrongful collection of GST

Only GST-registered businesses are allowed to charge and collect GST on their supply of goods and services.

If you are not registered for GST and have wrongfully collected GST, you are required to:-

1. Notify the Comptroller of GST in writing;
2. Include summary of sales for which GST has been wrongfully collected (i.e. invoice date, value of sale and GST collected);
3. A sample of one invoice; and
4. Attach a cheque made payable to "Comptroller of GST" for the amount of GST wrongfully collected.
5. You may mail or hand deliver these documents to:
   
   55 Newton Road
   Revenue House
   Singapore 307987