Voluntary Disclosure for Wrongful Collection of GST

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:

1. Notify the Comptroller of GST in writing;
2. Include summary of sales for which GST has been wrongfully collected (i.e. invoice date, value of sale and GST collected);
3. Give a sample of one invoice;
4. Attach a cheque made payable to "Comptroller of GST" 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