Latest Updates

- Inserted paragraph 2.6 and amended paragraph 4.3 to explain the requirement to apply reverse charge to imported low-value goods.

- Amended paragraph 6.7 to include the value of imported low-value goods purchased in considering the liability to register for GST under reverse charge with effect from 1 Jan 2023.

- Amended paragraph 9.4 to explain that value of imported low-value goods purchased should be excluded from both the numerator and denominator of the residual input tax apportionment formula with effect from 1 Jan 2023.

- Amended paragraph 9.6 to include input tax claims incurred on low-value goods.

- Amended paragraph 11 on contact information.

- Added questions 1.15 to 1.17, 2.10 to 2.14 and 4.5

- Other editorial changes

6 Sep 2022:

Amended paragraph 2.4 and footnote 3 to clarify the price display requirements

- To reflect the changes due to extension of the overseas vendor registration (OVR) regime to non-digital services and low-value goods with effect from 1 Jan 2023:

(i) Amended paragraph 1, 2.4, 2.7 to 2.10, 3.1, 3.5, 3.9, 4.1, 4.2, 5, 6, 7.3 and 7.8 to 7.10

(ii) Added paragraph 2.6, 2.11 to 2.15, 3.2 to 3.4, 3.6, 3.10 and 4.3 to 4.12

(iii) Amended Annex A and B

- Other editorial amendments

- Added paragraph 9.3 on applying reverse charge to imports of low-value goods

29 Aug 2022:

- Updated footnote 9 on extended scope of the Overseas Vendor Registration (OVR) regime

- Added paragraph 10.3 on applying reverse charge to imports of low-value goods

- Updated footnote 4 on extended scope of the Overseas Vendor Registration (OVR) regime

- Added paragraph 2.4 on applying reverse charge to imports of low-value goods

29 Aug 2022:

- To reflect changes applicable to redeliverers arising from the extension of OVR regime to imported non-digital services and low-value goods with effect from 1 Jan 2023. To also reflect the change in GST rules on international transportation services and insurance of goods provided by redeliverers who are regarded as suppliers of imported low-value goods from 1 Jan 2023:

- Amended footnote 52 to reflect the change in (a)

- Updated footnote 2 on extended scope of the Overseas Vendor Registration (OVR) regime.

- Editorial changes