Goods & Services Tax

 Date  Category Update 
1 Nov 2019  Content Revised GST treatment for Prompt Payment Discounts
25 Oct 2019 e-Tax Guide

Revision to e-Tax Guides                

GST Guide for the Biomedical Industry
GST: Guide for the Marine Industry
GST Approved Marine Customer Scheme (AMCS)

Updated content on

Approved Marine Customer Scheme (AMCS)
Marine and Shipping
Biomedical
Providing International Services

18 Oct 2019 e-Tax Guide

Revision to e-Tax Guides   

GST Claiming of GST on re-import of value-added goods 
GST Guide on Reimbursement and Disbursement of Expenses 
­­GST Zero-Rating Of Tools Or Machine Used In Manufacturing Of Goods For Export To Overseas Customer 

24 Sep 2019 e-Tax GuideRevision of e-Tax Guide on  GST: Guide on GST Exemption of Investment Precious Metals  
24 Sep 2019 e-Tax Guide Revision of e-Tax Guide on  GST: Guide on Attribution of Input Tax 
24 Sep 2019
 e-Tax Guide Revision of e-Tax Guide on GST: Partial Exemption and Input Tax Recovery 
14 Feb 2018e-Tax GuideRemoved e-Tax Guide on Do I need to register for GST and contents subsumed under Do I need to register for GST webpage
3 Apr 2017e-Tax Guide Revision of e-Tax Guide on GST Guide on Insurance: Cash Payments and Input Tax on Motor Car Expenses 
6 Jan 2017e-Tax Guide Revision of e-Tax Guide on GST: Fringe Benefits (2nd Edition) 
11 Nov 2016e-Tax GuideRevision of e-Tax Guide on GST Guide for the Biomedical Industry
1 Nov 2016Content Updated content on Biomedical 
23 Sep 2019e-Tax Guide Revision of e-Tax Guide on GST: Concession for REITS and Qualifying Registered Business Trusts Listed in Singapore
23 Sep 2019e-Tax Guide Revision of e-Tax Guide on GST: Guide for the Insurance Industry
5 Apr 2016e-Tax GuideRevision of e-Tax Guide on GST Guide for Market Participants in the National Electricity Market of Singapore (NEMS)  and GST: General Guide on Group Registration
14 Dec 2015Content  Updated content on Major Exporter Scheme (MES)
20 Nov 2015e-Tax Guide  Revision of e-Tax Guide on GST: Guide for Motor Vehicle Traders 
19 Nov 2015Content  Updated content on Bunkering 
29 Jul 2019 e-Tax Guide/Form

Revision of e-Tax Guide on GST: Assisted Self-Help Kit (‘ASK’) Annual Review Guide 

New Forms on

9 Feb 2015 e-Tax Guide/Content Revision to e-Tax Guide:  GST Guide for the Market Participants in the National Electricity Market of Singapore (NEMS)
Updated content:  Energy
1 Jan 2015 Form Revision to  GST F10: Application for Major Exporter Scheme  (132 KB)

Revision to  GST F22: Application for Import GST Deferment Scheme  (180 KB)
19 Dec 2014 e-Tax Guide Revision to e-Tax Guide on  GST: Self-Accounting of GST by Listed REITS and their SPVs for Property Purchases
10 Dec 2014 e-Tax Guide/Content New e-Tax Guide on  Claiming of GST on re-import of value-added goods

Revision to e-Tax Guides
GST: Approved Contract Manufacturer and Trader (ACMT) Scheme
GST: Approved Refiner and Consolidator Scheme (ARCS)
GST: Import GST Deferment Scheme
GST: Major Exporter Scheme

Updated content on
Manufacturing
Approved Refiner and Consolidator Scheme (ARCS)
Approved Contract Manufacturer and Trader (ACMT) Scheme
Imports
Major Exporter Scheme
24 Nov 2014  e-Tax Guide/Form/Content

Revision of e-Tax Guide on  GST: Assisted Self-Help Kit (‘ASK’) Annual Review Guide (Second edition) 

New Form on

Updated content on  GST Assisted Self-help Kit (ASK)
14 Nov 2014 e-Tax Guide Revision of e-Tax Guide on GST:  GST Guide on the Electronic Tourist Refund Scheme
14 Nov 2014 e-Tax Guide Revision of e-Tax Guide on GST:  GST Guide for Retailers participating in Tourist Refund Scheme
14 Nov 2014 e-Tax Guide Revision of e-Tax Guide on GST:  GST Guide for Visitors on Tourist Refund Scheme 
14 Nov 2014 e-Tax Guide Revision of e-Tax Guide on GST:  Guide for Advertising Industry
30 Jul 2014 e-Tax Guide Revision of e-Tax Guide on GST:  GST Guide on the Electronic Tourist Refund Scheme
30 Jul 2014 e-Tax Guide Revision of e-Tax Guide on GST:  GST Guide for Retailers participating in Tourist Refund Scheme
30 Jul 2014 e-Tax Guide Revision of e-Tax Guide on GST:  GST Guide for Visitors on Tourist Refund Scheme 
23 Jul 2014 Content Updated content on  GST-Manufacturing
9 Jun 2014 e-Tax Guide Revision of e-Tax Guide on  GST and the Gold Jewellery Industry (Chinese)
9 Jun 2014 e-Tax Guide Revision of e-Tax Guide on  GST and the Gold Jewellery Industry (English)
3 Mar 2014 e-Tax Guide

 Revision of e-Tax Guide on  GST: Guide on the Electronic Tourist Refund Scheme (eTRS) (Sixth Edition) 

19 Feb 2014 e-Tax Guide/Content Revision of e-Tax Guide on  GST: Approved Refiner and Consolidator Scheme (ARCS) (Third Edition) 

Updated content on  Approved Contract Manufacturer and Trader (ACMT) Scheme
4 Feb 2014 Content Public Survey on Publishing of Advance Rulings
23 Jan 2014 Content New content on  Sale of Virtual Currency
20 Jan 2014 Content Updated content on  Mistakes in Import Declarations