Applying for exemption from GST registration

If your annual taxable turnover exceeds S$1 million, you will be required to register for GST. However, you may qualify for exemption from registration if you meet both of these conditions: 

• The proportion of your zero-rated supplies over total taxable supplies exceeds 90%
  
  Total taxable supplies refer to the summation of standard-rated supplies and zero-rated supplies, but exclude the following that have been reported as your standard-rated supplies: 
  
  • The value of relevant supplies received from your supplier that were subject to customer accounting; and

  • The value of imported services subject to reverse charge.

• You would have been in a net refundable position had you been registered for GST
  
  Net refundable position refers to a situation where the output tax chargeable is less than the input tax claimable on imports and/or purchases from GST-registered suppliers

Upon approval of exemption, you do not need to collect GST on your sales and file GST returns. However, you will not be able to claim the GST incurred on your business purchases of goods and services.

To apply for exemption, please complete the form GST F2 "Application for Exemption from Registration" (221KB) and submit it together with all the required documents stated in the form. 

After you have been exempted from GST registration, you will have to continue to monitor your transactions to ensure that you continue to meet the conditions for exemption. If you cease to qualify for exemption and you are still liable for registration, you should notify us so that we can register you for GST.

You are required to notify us within 30 days if any of the following situations arise:

• At the end of any calendar quarter,
  • The proportion of your zero-rated supplies over total taxable supplies (as defined above) drops to 90% or below in that quarter
  • You would have been in a net payable position for the previous 12-month period had you been GST-registered
• At any particular point in time, you stop making zero-rated supplies (i.e. you make only standard-rated supplies, exempt supplies and/or out-of-scope supplies)

To notify us, send us an email via myTax Mail with the following information:

1. Date when situation in (a) or (b) arose (“date of change”) 
2. Following amounts for the previous 12 months up to and next 12 months from the date of change
   • Value of standard-rated supplies
   • Value of zero-rated supplies
   • Net GST position had you been registered for GST
   • Value of imported services (if you would not have been entitled to full input tax claims had you been registered for GST)

Failure to notify us of the above is an offence that may attract penalties.