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For non-GST registered businesses (including registering for GST)

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GST registration process
GST registration for overseas entities

GST registration process

You are advised to plan ahead when applying for GST registration. Below are details on what you need to do before GST registration, how to register and the estimated processing time required, and the estimated effective date of GST registration.

1) Determine type of GST registration

You need to determine if you are applying for compulsory or voluntary GST registration. Please refer to Do I need to register for more details.

2) Complete e-Learning course (for voluntary registration only)

For voluntary registration, a director of your company/ sole-proprietor/ partner/ trustee must complete the e-Learning course "GST-Before I Register" and its quiz.

3) Submit application for GST registration

You can apply for GST registration online via myTax Portal or submit the paper form(s). Please refer to the “Document Checklist” that corresponds to your type of business for supporting documents to be enclosed with your application form.

For voluntary registration, you have to be on the GIRO plan for GST payment and/or refund. Please enclose your completed GIRO application form with your Form GST F1.

Online application:

Any of your employees or third parties who has been duly authorised to use other IRAS e-Services (e.g. e-Filing of Corporate Tax/ e-Submission of employment income) can apply for GST registration online via myTax Portal. For step-by-step instructions, please refer to the user guide (2.02 MB).

Upon submission of the online GST registration form, you have to submit the supporting documents stated in the Document Checklist (including the completed GIRO application form).  We will review your GST registration application upon receipt of all the required supporting documents.

Please mail the supporting documents to:
The GST Registration Team
55 Newton Road, Revenue House, Singapore 307987

Paper application:

Please submit GST F1: Application for GST Registration according to your type of business.

If your business is a partnership, please also submit GST F3: Notification of Liability to be GST-Registered: Details of All Partnerships and Partners.

4) Process application for GST registration

For compulsory registration, we will process your application within 2 working days upon receipt of complete information with supporting documents.

For voluntary registration, we will process your application within 10 working days upon receipt of complete information with supporting documents.

5) Notify effective date of registration

Upon successful application, you will receive an approval letter which informs you of your GST Registration Number and Effective Date of GST Registration. Generally, the effective date is within three weeks from the date of the approval letter.

You may use this period to prepare for GST Registration (e.g. update your invoices, point of sales system, cash register, train your staff). Please refer to Responsibilities of a GST-registered business for information on what you must do from your Effective Date of GST Registration. 
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GST registration for overseas entities

An overseas entity is one that is not a resident in Singapore and/or does not have an established place of business in Singapore.  Registering for GST in Singapore is compulsory if you:

  • make more than $1 million taxable supplies in Singapore for the past 4 quarters (unless you are certain that it will not exceed $1 million in the next 12 months); or
  • are making or intend to make taxable supplies and you can reasonably expect your taxable supplies in Singapore to be more than $1 million in the next 12 months.

You must appoint a local agent in Singapore (known as a section 33(1) agent) who will act on your behalf for all your GST matters. This agent is responsible for the accounting and payment of GST. Please follow the GST registration process to apply for GST registration. In addition, you need to provide a letter to appoint a local agent (refer to last page of Document Checklist”).

Alternatives for overseas entities that import goods for supply in Singapore

If you import goods for supply in Singapore, you have the following alternatives:

  1. You will import goods into Singapore in your business name. Subsequent supply of the goods will be your taxable supplies made in Singapore. If your taxable supplies exceed the threshold, GST registration is compulsory. Otherwise, you may choose to register for GST voluntarily so that you can claim GST paid on imports.
  2. You may appoint a GST-registered Singapore agent who will import and supply goods on your behalf. This agent (known as a section 33(2) agent) is responsible for the goods as if he is the principal. He will import goods into Singapore in his name. Subsequent supply of the goods will be treated as his taxable supplies.  
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FAQs

You may be required to provide a security deposit when registering for GST if at least one of the directors or partners of the business:

  • Has outstanding income tax/penalties; or
  • Has been/are a director/partner/sole proprietor of other business(es) which has outstanding tax/penalties/returns.
Security deposit may also be imposed for any other reason that the Comptroller deems fit. The security deposit must be in the form of a banker's guarantee or insurance bond. We may waive the requirement of the security deposit if the outstanding issues with us are settled.

Upon successful application, you will receive an approval letter which informs you of your GST Registration Number and Effective Date of GST Registration. Your business will only be a GST-registered from your Effective Date of GST Registration and can only start charging GST from that date.


 

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Last Updated on 25 February 2014


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