Voluntary disclosure for wrongful collection of GST

IRAS encourages those who have wrongfully collected GST (i.e. those who had charged GST when 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 supplies of goods and services. 

If you have wrongfully collected GST when you are not registered for GST, you should:

  1. Notify the Comptroller of GST in writing;
  2. Submit a summary of sales for which GST has been wrongfully collected (i.e. invoice date, value of sale and GST collected);
  3. Submit a sample of an invoice issued to your customers;
  4. Attach a cheque/ cashier's order payable to "Comptroller of Goods and Services Tax" for the amount of GST wrongfully collected; and
  5. Mail or hand deliver these documents to:
    Inland Revenue Authority of Singapore
    55 Newton Road
    Revenue House
    Singapore 307987