Updated implementation phase table with clearer explanations for new voluntary GST registrants and new compulsory GST registrants for the 1 April 2026 and 1 April 2028 phases respectively.
Updated the 'Grants and Free-of-Charge' Solutions' section to include information of new grants available for businesses:
For SMEs: GST InvoiceNow Transition Grant ($1k)
For larger businesses: GST InvoiceNow Transition Grant ($5k)
The page has been enhanced to provide clearer guidance on the steps and documents required for sole proprietors and partnerships to claim foreign tax credit.