Goods & Services Tax

 Date  Category Update 
 1 Apr 2020 e-Tax Guide

Revision to e-Tax Guides

GST: Guide on Attribution of Input Tax

GST: Partial Exemption and Input Tax Recovery

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 Guide Revision of e-Tax Guide on   GST: Guide on GST Exemption of Investment Precious Metals  
23 Sep 2019 e-Tax Guide  Revision of e-Tax Guide on GST: Concession for REITS and Qualifying Registered Business Trusts Listed in Singapore
23 Sep 2019 e-Tax Guide  Revision of e-Tax Guide on GST: Guide for the Insurance Industry
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

14 Feb 2018 e-Tax Guide Removed 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 2017 e-Tax Guide  Revision of e-Tax Guide on GST Guide on Insurance: Cash Payments and Input Tax on Motor Car Expenses 
6 Jan 2017 e-Tax Guide  Revision of e-Tax Guide on GST: Fringe Benefits (2nd Edition) 
11 Nov 2016 e-Tax Guide Revision of e-Tax Guide on GST Guide for the Biomedical Industry
1 Nov 2016 Content  Updated content on Biomedical 
5 Apr 2016 e-Tax Guide Revision 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 2015 Content   Updated content on Major Exporter Scheme (MES)
20 Nov 2015 e-Tax Guide   Revision of e-Tax Guide on GST: Guide for Motor Vehicle Traders 
19 Nov 2015 Content   Updated content on Bunkering 
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