General GST Schemes


  • Purpose Cash Accounting Scheme is designed to alleviate the cash flow of small businesses whose annual sales do not exceed S$1 million . Eases Cashflow Under the Cash Accounting Scheme, you account for output tax upon receipt of payment from your customers, thus easing your cashflow. When you claim your input tax, you do so only upon payment to your suppliers.

  • Under the Discounted Sale Price Scheme, you can charge GST on 50% of the selling price when you sell a second-hand / used vehicle. You do not need to seek prior approval from IRAS to use the scheme.

  • Second-Hand dealers who purchased goods free of GST may use the Gross Margin Scheme to charge and account for GST.
  • Effective 1 April 2009, the Hand-Carried Exports Scheme (HCES) is applicable if you wish to zero-rate your supplies to overseas customers for goods hand-carried out of Singapore via Changi International Airport.
  • Under IGDS, approved GST-registered businesses pay GST on imports payments when their monthly GST returns are due instead of at the point of importation.
  • Under MES, GST on non-dutiable goods is suspended at the point of import and also when the goods are removed from Zero GST warehouses.
  • GST-registered businesses may provide GST refunds to tourists as an independent retailer or by engaging the services of a Central Refund Agency. In either case, they need to do so under the electronic Tourist Refund Scheme (eTRS).
  • The Zero GST (ZG) Warehouse Scheme is administered by Singapore Customs. Under this scheme, import GST on non-dutiable overseas goods is suspended when the goods are moved into a ZG warehouse. GST is payable only when the imported goods leave the warehouse and enter the local market.