Applying for GST Registration

The GST registration process differs slightly depending on the type of registration and constitution of your business. You may find details on the GST registration process and matters pertaining to the GST registration of overseas entities and joint ventures below. You are encouraged to plan ahead when applying for GST registration.

GST Registration Process

Step One: Determine the Type of GST Registration

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

Step Two: Complete e-Learning Course (Only for Voluntary Registration)

For voluntary registration, the company director / sole-proprietor/ partner/ trustee must complete two e-Learning courses - "Registering for GST" and "Overview of GST" - and pass the quiz. You are not required to do so if:

  • the company director/ sole-proprietor/ partner of the business has the experience of managing other existing GST-registered businesses; or
  • the person who prepares your GST returns is an Accredited Tax Advisers (ATA) or Accredited Tax Practitioners (ATP); or
  • the person who prepares your GST returns has completed both e-Learning courses within the last two years.

Step Three: Submit Your Application for GST Registration

You can register either via myTax Portal or by submitting the paper application(s). You are also required to provide a number of supporting documents. Please refer to the " Document Checklist " that corresponds to your type of business for the required documents to be submitted.

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

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 . If this is the first time you are using IRAS-e-Services, please apply for an e-service Access code by clicking here

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

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

Mail the form and supporting documents to:

The GST Registration Team

55 Newton Road, Revenue House, Singapore 307987

Step Four: GST Registration Application is Processed

 

Your application will be processed upon receipt of complete information and supporting documents.

Type of ApplicationProcessing time upon receipt of complete information and supporting documents:
Online Applications 
Compulsory registration2 working days
Voluntary registration10 working days
Paper Applications 
Compulsory registration10 working days
Voluntary registrationOne month

Apply for GST registration online for quicker processing of your application. The system will prompt you if you have missed out necessary information or did not attach the required supporting documents.

Additional information and supporting documents may also be requested in the course of reviewing your application.

Applications with incomplete information or insufficient supporting documents will not be processed and will be regarded as withdrawn

Step Five: Receive Notification of Effective Date of Registration

You must not charge or collect GST before you are registered for GST. If your application is successful, you will receive a letter informing you that your business has been registered for GST and providing the following details

  • Your GST Registration Number, and
  • Your Effective Date of GST Registration.

Effective Date of GST Registration

This is the date when you have to start charging and collecting GST on your taxable supplies.

  • Compulsory Registration under Retrospective View

             You will be registered on the first day of the third month following the past four quarters that first exceeded S$1 million taxable turnover. 

Taxable turnover exceeds $1million for the four quarters:Due date to apply for GST registrationEffective Date of GST Registration
1 Apr to 31 Mar30 Apr 1 Jun
1 Jul to 30 Jun30 Jul 1 Sep
1 Oct to 30 Sep30 Oct 1 Dec
1 Jan to 31 Dec30 Jan 1 Mar
  • Compulsory Registration under Prospective View

             You will be registered on the 31st day from your date of forecast.

For example, if you entered into a business agreement on 1 Jul 2015 and the contract value exceeds $1million, the due date to apply for GST registration is 31 Jul 2015 and your effective date of GST registration will be on 1 Aug 2015.

  • Voluntary Registration

             You will be registered within two to three weeks from the date of the approval letter.

             We will not allow the date of registration to be backdated for the purpose of claiming input tax.

If you are late in your application for compulsory registration, your effective date of registration will be back-dated to the date you were liable to be registered.

Please refer to Responsibilities of a GST-registered business for information on what you must do from your Effective Date of GST Registration.

GST Registration for Overseas Entities

An overseas entity is defined as one that is not a resident in Singapore and/or does not have an established place of business in Singapore.

The same rules on GST registration apply for both local and overseas entities. To find out if you, as an overseas entity, must register for GST, refer to Do I Need To Register .

If you are registering for GST, 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 can import goods into Singapore and supply them in your business name. 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 and claim GST paid on imports. Subsequent supply of the goods will be treated as his taxable supplies and he has to account for GST on the supplies. You do not need to register for GST.

GST Registration for Joint Ventures

A Joint Venture (JV) is a business arrangement where two or more parties (members) come together to carry out certain activities jointly.

Registered with ACRA

If registered with ACRA, a JV is a legal entity and can be registered for GST.

Not Registered with ACRA

If not registered with ACRA, a JV can only be registered for GST if:

  1. The JV is a distinct, organised entity with documentary evidence governing the constitution, objects, rules and activities. Documentary evidence includes partnership agreements, JV contracts, deeds, and letters of undertaking among others;
  2. The members are carrying on a business in common under the JV;
  3. The JV is in the business of making taxable supplies;
  4. Each member is participating in the business carried on by the JV; and
  5. One member is nominated and authorised by the others as the representative member to fulfil the administrative requirements of filing and payment of GST as well as other GST obligations for and on behalf of the JV.

The same rules on GST registration for partnerships apply to JVs. To find out if your JV must register for GST, refer to Do I Need To Register .

Appointing a Local Agent for Non-Resident JV Members

If all the members are not residents in Singapore , the JV must appoint a local agent in Singapore (known as a section 33(1) agent) who will act on the JV's behalf for all the GST matters. This agent is responsible for the accounting and payment of GST. A duly completed letter has to be submitted to appoint a local agent (refer to last page of " Document Checklist ").

  • I received a letter informing me that a security deposit must be provided for GST registration. Why do I need to provide a security deposit?

    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/is a director/partner/sole proprietor of another business which has outstanding tax/penalties/returns.

    A 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.

  • I have just submitted my application form for GST registration. Do I need to start charging GST?

    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 GST-registered from your Effective Date of GST Registration and you can only start charging GST from that date.

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