Applying for exemption from GST registration

If you are required to register for GST and you make or intend to make wholly or mainly zero-rated supplies, you can apply to the Comptroller of GST for exemption from GST registration.

 Exemptions from GST registration will be granted if your:

  • Zero-rated supplies are more than 90% of your total taxable supplies; and
  • The total amount of output tax that would have been chargeable if you were GST-registered is less than the GST incurred on imports and/or purchases from GST-registered suppliers).

In the event that your application for exemption from GST registration is not approved, you have to register for GST.

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.

Exemption from GST registration

To apply for exemption, please complete the form GST F2 "Application for Exemption from Registration" and submit it together with all the required documents stated in the form. Upon successful application, you will be notified by the Comptroller.

Ceased to qualify for exemption from GST registration

After you have been exempted from GST registration, you have to monitor for :

  • material change in the nature of supplies made by you;
  • material change in any quarter in the proportion of taxable supplies that are zero-rated.

If there is any material change, you have to notify the Comptroller of GST:

  • within 30 days of the date on which the change occurs; or
  • within 30 days of the end of the quarter in which it occurs if no particular date is identifiable.

If you no longer qualify for exemption from GST registration and are still making taxable supplies exceeding S$1million, you will be required to register for GST.

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