Whenever there are changes to your business such as a change in address or conversion of business constitution, you are required to notify IRAS in writing.
On this page:
Change in business registered address or mailing address
Change in business name
Change in business constitution or ownership
Change in partner(s) or particulars of partner(s)
New partnerships business set up with the same composition of partners
Change in business registered address or mailing address
Business registered address is the address indicated on your ACRA Business Profile. You may have separately requested for GST related correspondence to be sent to another address (GST mailing address).
When there is a change to your business registered address or GST mailing address, you need to complete the Notification of Changes in Business Details (128KB) and submit it together with your latest ACRA Business Profile within 30 days of the change.
For change in GST mailing address, the Approver can access our e-Service, “Update Contact Details & Subscribe to Alerts”, to view or update contact information at myTax Portal. You may refer to the User Guide “Update Contact Details & Subscribe to Alert” (1.87MB) for the steps.
Alternatively, for change in GST mailing address, you may email to gst@iras.gov.sg stating your tax reference number, new mailing address, and effective date of the new mailing address.
Please note that P.O. Box and foreign addresses cannot be accepted as registered or GST mailing addresses.
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Change in business name
If there is a change in your business name, you need to complete the Notification of Changes in Business Details (128KB) and submit it together with your latest ACRA Business Profile within 30 days of the change.
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Change in business constitution or ownership
When a change in business constitution or ownership (e.g. change in sole-proprietor) takes place, there is a transfer of business from one person to another person. The previous business constitution/owner is the transferor and the new business constitution/owner is the transferee.
Example:
When you change the business constitution from sole-proprietorship to private limited company, there is a transfer of business from the sole-proprietor (you) to the private limited company (a separate legal entity).
If it is a transfer of business as a going concern, the transferee is treated as having carried on the business before and after the transfer for the purpose of determining his liability to be GST-registered. As a result, the transferee may become liable to be GST-registered on the date of transfer.
Procedure to notify and register for GST is as follows:
- If the transferee is liable to be GST-registered or wishes to register voluntarily, he needs to submit GST F1 - Application for GST Registration (275KB) and the latest ACRA business profile within 30 days of the date of transfer to register the new business constitution. For details on liability to be GST-registered, please refer to Do I need to register.
- Transferor needs to submit the Notification of Changes in Business Details (128KB) within 30 days of the date of transfer.
- Transferor needs to submit the GST F9 - Application for Cancellation of GST Registration (212KB) to cancel the GST registration of the previous business constitution if it has ceased to make taxable supplies.
However, if the transferor is a sole-proprietor and has other sole-proprietorship businesses that are still making taxable supplies, the combined business turnover may require the transferor to remain GST-registered compulsorily. Otherwise, the transferor may choose to remain GST voluntarily. For both cases, the transferor does not need to submit GST F9.
The GST F1, GST F9 and the Notification of changes in business details may be submitted together. However, if the new business constitution has been set up before the date of transfer, it is advisable to register the new business constitution earlier (i.e. transferee submits GST F1 before the date of transfer).
The transferee should not charge GST using the transferor’s GST registration number. If the transferee is not GST-registered, he is not allowed to claim GST incurred on purchases.
When a business is transferred, there will usually be a transfer of the business assets. To determine if any transfer of assets from transferor to transferee is subject to GST, please refer to Transferring business as a going concern.
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Change in partner(s) or particulars of partner(s)
Please complete GST F3 - Notification of Liability to be Registered: Details of All Partnerships and Partners (148KB) and submit it together with your latest ACRA Business Profile within 30 days of the change.
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New partnership business set up with the same composition of partners
Please complete GST F1 - Application for GST Registration (275KB) for new partnership business, GST F3 - Notification of Liability to be Registered: Details of All Partnerships and Partners (148KB) and submit them together with your latest ACRA business profile.
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FAQs
The GST F1, Notification of changes in business details and GST F9 may be submitted together. However, if the private limited company has been set up before the date of transfer, it is advisable to register the new business constitution earlier (i.e. transferee submit GST F1 before the date of transfer).
When a business is transferred, there will usually be a transfer of the business assets. To determine if any transfer of assets from transferor to transferee is subject to GST, please refer to Transferring business as a going concern.
You can send the documents by post or by hand to:
The Comptroller of Goods and Services Tax
55 Newton Road, Revenue House, Singapore 307987
For change in business registered address, mailing address or change in business name, you may also send the documents through email to gst@iras.gov.sg or via fax to 6351 3553. In all cases, please indicate your tax reference number, contact person, contact number and email address.