Voluntary Disclosure for Wrongful Collection of GST

IRAS encourages those who have wrongfully collected GST (i.e. those not GST-registered) to come forward, disclose the error and return the tax wrongfully collected.

Only GST-registered businesses are allowed to charge and collect GST on their supply of goods and services. When you are not registered for GST and have wrongfully collected GST, you should:

  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. Give a sample of one invoice;
  4. Attach a cheque made payable to "Comptroller of GST" for the amount of GST wrongfully collected; and
  5. Mail or hand deliver these documents to:
    Inland Revenue Authority of Singapore
    55 Newton Road
    Revenue House
    Singapore 307987