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.
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:
- 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"
(PDF, 273KB)
and submit it together with all the required documents stated in the form.
Ceased to qualify for exemption from GST registration
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:
- Date when
situation in (a) or (b) arose (“date of change”)
- 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.