Latest Updates

Updated the adoption timeline for the GST InvoiceNow Requirement as announced during the Committee of Supplies 2026. Updated additional grants and support that will be extended to businesses. Included a new FAQ on the phased adoption approach for GST-registered businesses.

1. Remove tax treatment prior to YA 2003
2. Added paragraph 8.1, 9.1, 13.1, 15.1, 16.1, 17.1 to include force of law clause
3. Added paragraph 16.3(g)
4. Updated the examples in the Annexes
5. Updated Annex H
6. Other editorial changes

Updated the FAQ in Annex A