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:
- Notify the Comptroller of GST in writing;
- Include summary of sales for which GST has been wrongfully collected (i.e. invoice date, value of sale and GST collected);
- Give a sample of one invoice;
- Attach a cheque made payable to "Comptroller of GST" for the amount of GST wrongfully collected; and
- Mail or hand deliver these documents to:
Inland Revenue Authority of Singapore
55 Newton Road
Revenue House
Singapore 307987