{"text_format":"1","workbook":"xlsx","n_sheets":136,"sheets":["Instructions","Db","Confirm","Control","ControlPO","POSR1","POSR2","POSR3","POZR1","POZR1a","POZR2","POZR3","POZR4","POZR5","POZR6","POBDR1","POOVR1","POLVGRTS","POLVGLO","SR1","SR2","SR3","SR4","SR5","SR6","SR7","SR8","SR9","SR10","SR11","SR12","SR13","SR14","SR15","SR16","SR17","SR18","SR19","SR20","SR21","SR22","SR23","SR24","SR25","SR26","SR27","SR28","SR29","SR30","SR31","SR32","SR32a","SR32b","SR33","SR34","SR35","ZR1","ZR2","ZR3","ZR4","ZR5","ZR6","ZR7","ZR8","ZR9","ZR10","ZR11","ZR12","ZR13","ZR14","ZR15","ESDb","ESP1","ESP2","ESP3","ESP4","ESP5","ESP6","ESP7","ESP8","ESP9","ESP10","ESP11","ESP12","ESP13","ESP14","ESP15","ESP16","ESP17","ESP18","ESG1","ESG2","ESG3","ESG4","ESG5","ESG6","ESG7","ESG8","ESG9","ESG10","TP1","TP2","TP3","TP4","TP5","TP6","TP7","TP7a","TP7b","TP8","TP9","TP10","TP11","TP12","ME1","ME2","ME3","ME4","ME5","IG1","IG2","IG3","IG4","IG5","IG6","IG7","IG8","IG9","IG10","IG11","IG12","IG13","RC1","EM1","LVGRTS","LVGLO"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":414,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Instructions","index":0,"n_rows":34,"n_cols":24,"rows_kept":34,"cut":false,"hidden":false,"merged":[[1,1,1,22],[5,2,15,21],[17,2,17,12],[19,7,19,21],[21,7,21,21],[25,7,25,21],[27,7,27,21],[33,9,33,10],[33,12,33,21],[23,7,23,21]]}
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[]
[]
[null,null,"Instructions:"]
[null,null,"The ASK Pre-Filing Checklist (\"Checklist\") is a self-assessment tool that helps GST-registered businesses understand the appropriate GST treatment for their business transactions, thus ensuring the completeness and accuracy of their GST returns before submission to IRAS.\n\nFor Businesses not registered under Overseas Vendor Registration (OVR) Pay-Only Regime\nThe Checklist comprises of 8 separate sub-checklists, mirroring the entries (or boxes) of a GST F5 return. You will only need to complete the checklist(s) that are relevant to your business. Each checklist may take about 20 minutes to complete.\n\nFor Businesses registered under OVR Pay-Only Regime\nThe Checklist comprises of 6 sub-checklists, all of which which you need to complete. The entire Checklist may take about 10 minutes to complete.\n\nYou do not need to submit the completed Checklist to IRAS but it must be made available to us upon request. You are encouraged to retain a softcopy of the Checklist for reference. Printing is not advisable as it can run into many pages.\n\nThis Checklist is to be used for one GST-registered business only. If you are performing GST review for multiple businesses, please use a separate Checklist for each business."]
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[]
[null,null,null,null,null,null,null,null,null,null,null,2]
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[null,null,"To begin the review, please fill in the following boxes and click \"Start\"."]
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[null,null,"Name of GST-registered Business * :",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H20=\"\",0,1)","v":0}]
[]
[null,null,"UEN / GST Reg Number * :",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H22=\"\",0,1)","v":0}]
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[null,null,"Period of review * :",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H24=\"\",0,1)","v":0}]
[null,null,"(dd/mm/yyyy to dd/mm/yyyy)"]
[null,null,"Name of reviewer * :",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H26=\"\",0,1)","v":0}]
[]
[null,null,"Date of review * :",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H28=\"\",0,1)","v":0}]
[null,null,"(dd/mm/yyyy)"]
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[null,null,"Are you an overseas business registered under the OVR Pay-Only Regime?* ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
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[]
[null,null,"* Denotes compulsory fields",null,null,null,null,null,null,{"$f":"IF(X34=0,HYPERLINK(\"#Instructions!M34\",\"                Start                \"),IF(X31=2,HYPERLINK(\"#POSR1!A1\",\"                Start                \"),HYPERLINK(\"#Db!A1\",\"                Start                \")))","v":"                Start                "},null,null,{"$f":"IF(X34=0,\"You will not be able to proceed until you have filled in all the details on this page\",\"\")","v":"You will not be able to proceed until you have filled in all the details on this page"},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(X20=0,X22=0,X24=0,X26=0,X28=0,X31=0),0,1)","v":0}]

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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
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[]
[null,null,"Dashboard:"]
[null,null,"Please proceed with the review by clicking on the relevant boxes below."]
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[null,null,"At any point in time, you may save your work in your own drive and return to the same page to continue with the checklist(s)."]
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[null,null,{"$f":"IF(C45=1,HYPERLINK(\"#SR1!A1\",\"Standard-rated Supplies\nand Output Tax\n(Completed)\"),HYPERLINK(\"#SR1!A1\",\"Standard-rated Supplies\nand Output Tax\"))","v":"Standard-rated Supplies\nand Output Tax"},null,null,null,null,{"$f":"IF(H45=1,HYPERLINK(\"#ZR1!A1\",\"Zero-rated Supplies\n(Completed)\"),HYPERLINK(\"#ZR1!A1\",\"Zero-rated Supplies\"))","v":"Zero-rated Supplies"},null,null,null,null,{"$f":"IF(M45=1,HYPERLINK(\"#ESDb!A1\",\"Exempt Supplies and\nRelated Input Tax Claims\n(Completed)\"),HYPERLINK(\"#ESDb!A1\",\"Exempt Supplies and\nRelated Input Tax Claims\"))","v":"Exempt Supplies and\nRelated Input Tax Claims"},null,null,null,null,{"$f":"IF(R45=1,HYPERLINK(\"#RC1!A1\",\"Imported Services and Low-Value Goods subject to Reverse charge\n(Completed)\"),HYPERLINK(\"#RC1!A1\",\"Imported Services and Low-Value Goods subject to Reverse charge\"))","v":"Imported Services and Low-Value Goods subject to Reverse charge"}]
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[null,null,{"$f":"HYPERLINK(\"#SR1!A1\",\"Boxes 1 & 6 of GST Return\")","v":"Boxes 1 & 6 of GST Return"},null,null,null,null,{"$f":"HYPERLINK(\"#ZR1!A1\",\"Box 2 of GST Return\")","v":"Box 2 of GST Return"},null,null,null,null,{"$f":"HYPERLINK(\"#ESDb!A1\",\"Boxes 3 & 7 of GST Return\")","v":"Boxes 3 & 7 of GST Return"},null,null,null,null,{"$f":"HYPERLINK(\"#RC1!A1\",\"Boxes 14 and 1 & 6 of GST Return\")","v":"Boxes 14 and 1 & 6 of GST Return"}]
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[null,null,{"$f":"HYPERLINK(\"#TP1!A1\",\"Boxes 5 & 7 of GST Return\")","v":"Boxes 5 & 7 of GST Return"},null,null,null,null,{"$f":"IF(H46=1,HYPERLINK(\"#Confirm!A1\",\"Boxes 9 & 5 of GST Return\"),HYPERLINK(\"#Confirm!A1\",\"Boxes 9 & 5 of GST Return\"))","v":"Boxes 9 & 5 of GST Return"},null,null,null,null,{"$f":"IF(M46=1,HYPERLINK(\"#Confirm!A1\",\"Boxes 19 & 21 of GST Return\"),HYPERLINK(\"#Confirm!A1\",\"Boxes 19 & 21 of GST Return\"))","v":"Boxes 19 & 21 of GST Return"},{"$f":"IF(A49=1,HYPERLINK(\"#Confirm!A1\",\"Boxes 17 & 19 and 5 & 7 of GST Return\"),HYPERLINK(\"#Confirm!A1\",\"Boxes 17 & 19 and 5 & 7 of GST Return\"))","v":"Boxes 17 & 19 and 5 & 7 of GST Return"},{"$f":"IF(B49=1,HYPERLINK(\"#Confirm!A1\",\"Boxes 17 & 19 and 5 & 7 of GST Return\"),HYPERLINK(\"#Confirm!A1\",\"Boxes 17 & 19 and 5 & 7 of GST Return\"))","v":"Boxes 17 & 19 and 5 & 7 of GST Return"},{"$f":"IF(C49=1,HYPERLINK(\"#Confirm!A1\",\"Boxes 17 & 19 and 5 & 7 of GST Return\"),HYPERLINK(\"#Confirm!A1\",\"Boxes 17 & 19 and 5 & 7 of GST Return\"))","v":"Boxes 17 & 19 and 5 & 7 of GST Return"},null,{"$f":"HYPERLINK(\"#EM1!A1\",\"Boxes 15 and 1 & 6 of GST Return\")","v":"Boxes 15 and 1 & 6 of GST Return"}]
[]
[null,null,null,null,null,null,null,{"$f":"IF(H47=1,HYPERLINK(\"#LVGRTS!A1\",\"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on Behalf of Third-party Suppliers and Output Tax\n(Completed)\"),HYPERLINK(\"#LVGRTS!A1\",\"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on Behalf of Third-party Suppliers and Output Tax\"))","v":"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on Behalf of Third-party Suppliers and Output Tax"},null,null,null,null,{"$f":"IF(M47=1,HYPERLINK(\"#LVGLO!A1\",\"Low-Value Goods Supplied by Local or Overseas Supplier\n(Completed)\"),HYPERLINK(\"#LVGLO!A1\",\"Low-Value Goods Supplied by Local or Overseas Supplier \"))","v":"Low-Value Goods Supplied by Local or Overseas Supplier "}]
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[null,null,null,null,null,null,null,{"$f":"HYPERLINK(\"#LVGRTS!A1\",\"Boxes 16 and 1 & 6 of GST Return\")","v":"Boxes 16 and 1 & 6 of GST Return"},null,null,null,null,{"$f":"HYPERLINK(\"#LVGLO!A1\",\"Boxes 17 and 1 & 6 of GST Return\")","v":"Boxes 17 and 1 & 6 of GST Return"}]
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[null,null,"NOTE TO USER"]
[null,null,"IRAS shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from the use (whether by you or any third party) of the ASK Section 2.\n\nThe ASK Section 2 is correct as at 1 Dec 2023. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly. Please check the IRAS website at www.iras.gov.sg for the latest version. \n\nThe ASK Section 2 provides only estimates based on the stated assumptions and your inputs. It may not provide for all possible scenarios."]
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[null,null,{"$f":"IF('SR35'!L15=0,0,1)","v":0},null,null,null,null,{"$f":"IF('ZR15'!L12=0,0,1)","v":0},null,null,null,null,{"$f":"IF(AND('ESP18'!L12=0,'ESG10'!L12=0),0,1)","v":0},null,null,null,null,{"$f":"IF('RC1'!L41=0,0,1)","v":0}]
[null,null,{"$f":"IF('TP12'!L18=0,0,1)","v":0},null,null,null,null,{"$f":"IF('ME5'!L15=0,0,1)","v":0},null,null,null,null,{"$f":"IF('IG13'!L15=0,0,1)","v":0},null,null,null,null,{"$f":"IF('EM1'!L29=0,0,1)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(LVGRTS!L32=0,0,1)","v":0},null,null,null,null,{"$f":"IF(LVGLO!L32=0,0,1)","v":0}]

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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Important Message"]
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[]
[null,null,null,"Please evaluate if the below checklist(s) are relevant to your business before proceeding with the review.\n\n"]
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[null,null,null,"If the checklist(s) are not relevant to your business, please click 'Back' to return to the Dashboard."]
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[null,null,null,null,{"$f":"IF(E32=1,HYPERLINK(\"#ME1!A1\",\"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes\nand Taxable Purchases\n(Completed)\"),HYPERLINK(\"#ME1!A1\",\"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes\nand Taxable Purchases\"))","v":"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes\nand Taxable Purchases"},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(P32=1,HYPERLINK(\"#IG1!A1\",\"Goods Imported under Import GST Deferment Scheme (IGDS) and Taxable Purchases & Input Tax & Refunds Claimed\n(Completed)\"),HYPERLINK(\"#IG1!A1\",\"Goods Imported under Import GST Deferment Scheme (IGDS) and Taxable Purchases & Input Tax & Refunds Claimed\"))","v":"Goods Imported under Import GST Deferment Scheme (IGDS) and Taxable Purchases & Input Tax & Refunds Claimed"}]
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[null,null,null,null,{"$f":"HYPERLINK(\"#ME1!A1\",\"Boxes 9 and 5 of GST Return\")","v":"Boxes 9 and 5 of GST Return"},null,null,null,null,null,null,null,null,null,null,{"$f":"HYPERLINK(\"#IG1!A1\",\"Boxes 19 & 21 and 5 & 7 of GST Return\")","v":"Boxes 19 & 21 and 5 & 7 of GST Return"}]
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[null,null,null,"\nComplete the above checklist if your business is adopting any of the following GST schemes:\n- Major Exporter Scheme (MES)\n- Approved 3rd Party Logistics Company (A3PL) Scheme\n- Other Approved Schemes",null,null,null,null,null,null,null,null,null,null,"\nComplete the above checklist if your business is adopting any of the following GST schemes:\n- Import GST Deferment Scheme (IGDS)"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HYPERLINK(\"#Db!A1\",\"                Back                \")","v":"                Back                "}]
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[null,null,null,null,{"$f":"IF(Db!H46=0,0,1)","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Db!M46=0,0,1)","v":0}]

{"sheet":"Control","index":3,"n_rows":282,"n_cols":13,"rows_kept":282,"cut":false,"hidden":false,"merged":[[199,1,199,11],[143,1,143,11],[144,1,144,11],[163,1,163,11],[164,1,164,11],[165,1,165,11],[3,1,3,11],[75,1,75,11],[76,1,76,11],[108,1,108,11],[109,1,109,11],[231,1,231,11],[211,1,211,11],[212,1,212,11],[230,1,230,11],[200,1,200,11],[268,1,268,8],[250,1,250,8],[242,1,242,8],[251,1,251,8],[259,1,259,8],[260,1,260,8],[243,1,243,8]]}
[null,"CONFIDENTIAL - FOR CIRCULATION WITHIN GSTD ONLY"]
[]
[null,"Qn","Question","Yes (Comment)","YesPath","No (Comment)","NoPath","NA (Comment)","NAPath","Reply","Check","% Completed"]
[null,"Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
["SR1",1,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all tax invoices, customer accounting tax invoices, simplified tax invoices, receipts, credit notes and debit notes for your standard-rated supplies recorded in your listings?","Please proceed to the next question.",2,"Record all tax invoices, customer accounting tax invoices, simplified tax invoices, receipts, credit notes and debit notes for your standard-rated supplies. \n\nPlease proceed to the next question.",2,null,null,{"$f":"'SR1'!L11","v":0},{"$f":"'SR1'!L26","v":0},{"$f":"IF(K5=1,10,0)","v":0},"SR1"]
[null,2,"Your invoices should be numbered in running order. Were there any \"missing\" invoice numbers in your listings?","You need to maintain sufficient documentary evidence (e.g. cancelled invoice) to explain and account for the missing invoice.\n\nYour tax invoices / customer accounting tax invoices / simplified tax invoices / receipts should be serially numbered and issued in ascending order (from smallest to largest) for ease of tracking and accountability.\n\nPlease proceed to the next question.",3,"Please proceed to the next question.",3,null,null,{"$f":"'SR1'!L14","v":0}]
[null,3,"Review the listing containing the data extracted from source documents to prepare for your GST return. Did the month end cut-off date for your transactions fall on the last day of the GST prescribed accounting period?","Please proceed to the next question.",4,"Please ensure that the cut-off date coincides with the last day of the GST prescribed accounting period to prevent omission of supplies.\n\nIf the transaction falls after the cut-off date, you need to account for the transaction in the next GST return unless the time of supply is triggered in the current GST return. Please refer to the e-Tax Guide \"GST: Time of Supply Rules\" for details.\n\nIf you have financial accounting periods that do not end on the last day of calendar months, you may apply for special accounting periods for your GST returns. Please write in with your proposed quarterly accounting periods for one year to the Comptroller of GST via email at gst@iras.gov.sg.\n\nPlease proceed to the next question.",4,null,null,{"$f":"'SR1'!L17","v":0}]
[null,4,"Did you issue your tax invoices / customer accounting tax invoices in foreign currency?","You need to convert the following items into Singapore dollars using approved exchange rate for GST purposes:\n\nFor tax invoices / simplified tax invoices / receipts -\n– Total amount payable excluding GST\n– Total GST payable\n– Total amount payable including GST\n\nFor customer accounting tax invoices -\n– Total amount payable excluding GST\n– The GST accountable by your customer on your behalf\n\nFor the acceptable exchange rates, please refer to the e-Tax Guide \"GST: Exchange Rates for GST purposes”. \n\nPlease proceed to the next question.",5,"Please proceed to the next question.",5,null,null,{"$f":"'SR1'!L20","v":0}]
[null,5,"Did you issue debit note to record credits received from suppliers?","The debit notes must show details similar to those required for credit notes.\n\nIf credit notes are subsequently received from the suppliers, they should be compared with the debit notes issued. Adjustment can only be made once and the debit and credit notes must not be used simultaneously as accounting documents.\n\nPlease proceed to the next question.",6.1,"A record of all credits received from your suppliers must be kept. \n\nPlease proceed to the next question.",6.1,null,null,{"$f":"'SR1'!L23","v":0}]
["SR2",6.1,"Did you issue any credit note to your customer for reduction in your sales amount (e.g. due to discount given to the customer, goods returned, etc)?","If you have reported the original value of your standard-rated supply and accounted for the output tax in your GST return based on your tax invoice / debit note, you can reduce the value of your standard rated supply and output tax in your GST return based on the credit note.\n\nIf you have not reported the original value of your standard-rated supply and accounted for the output tax in your GST return, you should report the net amount (after netting the credit note value). \n\nFor credit notes relating to customer accounting transactions, you should only reduce the value of your standard-rated supply in your GST return. Your customer is to adjust for the output tax in his GST return on your behalf.\n\nPlease proceed to the next question.",6.2,"Please proceed to the next question.",6.2,null,null,{"$f":"'SR2'!L9","v":0},{"$f":"'SR2'!L18","v":0},{"$f":"IF(K10=1,10,0)","v":0},"SR2"]
[null,6.2,"Did you receive any debit note from your customer for reduction in your sales amount (e.g. due to discount given to the customer, goods returned, etc)?","First, you must ensure that you have already reported the original value of your standard-rated supply and accounted for the output tax in your GST return based on your tax invoice.\n\nThen, you can reduce the value of your standard-rated supply and output tax in your GST return based on the debit note received from your customer.\n\nEnsure that:\n(1) You do not increase the value of your taxable purchases in Box 5 and input tax claims in Box 7 of your GST return based on the debit note.\n(2) You do not reduce the value of your standard-rated supply in Box 1 and output tax in Box 6 of your GST return again, if you have issued a credit note and adjusted for the same reduction in your sales amount.\n\nPlease proceed to the next question.",7,"Please proceed to the next question.",7,null,null,{"$f":"'SR2'!L12","v":0}]
[null,7,"What do you supply?","Goods only.\n\nPlease proceed to the next question.",8.1,"Services only.\n\nPlease proceed to the next question.",9,"Both goods and services.\n\nPlease proceed to the next question.",8.1,{"$f":"'SR2'!L15","v":0}]
["SR3",8.1,"Have you charged GST on all your supplies of goods delivered to a local address but excluded relevant supplies that are subject to customer accounting?","Please proceed to the next question.",8.1999999999999993,"Generally, if the goods are delivered locally, you must charge GST. \n\nIf you deliver goods to the local customer of your overseas customer, you should charge GST to your overseas customer as the goods were not exported. This is unless the Comptroller specifically allows zero-rating under the specific circumstances as listed under \"Indirect Export\" of the e-Tax Guide \"GST: Guide on Exports\". In the event that you are unsure, or unable to prove that the goods will be or has been exported, you will need to charge GST to your customers, even if they are overseas customers.\n\nFrom 1 Jan 2019, if you supply mobile phones, memory cards or off-the-shelf software (i.e. prescribed goods) exceeding $10,000 in value (i.e. make a relevant supply) to a GST-registered customer for his business purpose, the supply is subject to customer accounting. This means that your customer, and not you, is to account for the output tax to IRAS. You may refer to the e-Tax Guide 'GST:Customer Accounting for Prescribed Goods' for more information on customer accounting.\n\nPlease proceed to the next question.",8.1999999999999993,null,null,{"$f":"'SR3'!L9","v":0},{"$f":"'SR3'!L15","v":0},null,"SR3"]
[null,8.1999999999999993,"Are you a local agent for your overseas principal under section 33(1) or section 33(2) of the GST Act AND delivered goods to a local address on behalf of your overseas principal?\n\nFor more information on sections 33(1) and 33(2) agents, please refer to the e-Tax Guide “GST: Guide on Imports”.","If you are: \n\n– A Section 33(1) agent – Please charge GST on the local sales made by your overseas principal and account for the output tax in his GST return.\n– A Section 33(2) agent – Please charge GST on the local sales made by your overseas principal and account for the output tax in your GST return.\n\nIf you did not account for output tax on the local sales of your overseas principal as you are treating them as zero-rated supplies, you need to ensure that the sales fall within the specific circumstances listed under \"Indirect Export\" of the e-Tax Guide \"GST: Guide on Exports\".\n\nPlease proceed to the next question.","If Q7=Goods only, jump to Q10. If Q7=goods and services, jump to Q9","Please proceed to the next question.","If Q7=Goods only, jump to Q10. If Q7=goods and services, jump to Q9",null,null,{"$f":"'SR3'!L12","v":0}]
["SR4",9,"Have you charged GST on all your supplies of services made in Singapore?","Please proceed to the next question.",10,"You may zero-rate your supply of services if it falls within the description of international services under Section 21(3) of the GST Act. \n\nDepending on the nature of service that you provide, you may need to determine the belonging status of your customer (i.e. whether your customer is a local person or an overseas person).\n\nFor more information on international services, please visit IRAS website at www.iras.gov.sg.\n\nPlease proceed to the next question.",10,"Please proceed to the next question.",10,{"$f":"'SR4'!L9","v":0},{"$f":"'SR4'!L12","v":0},null,"SR4"]
["SR5",10,"Did you make any cash sales in Singapore?","Please include the gross cash sales as your standard-rated supplies and account for output tax in your GST return. \n\nPlease note that for relevant supplies that are subject to customer accounting, your GST-registered customer is to account for the output tax in his GST return instead of you.\n\nPlease proceed to the next question.",11,"Please proceed to the next question.",11,null,null,{"$f":"'SR5'!L9","v":0},{"$f":"'SR5'!L18","v":0},{"$f":"IF(K16=1,10,0)","v":0},"SR5"]
[null,11,"Did you make any sales in Singapore to tourists?","You need to charge GST on all your sales made to tourists and account for output tax in your GST return of the accounting period in which the sale takes place.\n\nPlease proceed to the next question.",12,"Please proceed to the next question.",12,null,null,{"$f":"'SR5'!L12","v":0}]
[null,12,"Did you make a local purchase of mobile phones, memory cards or off-the-shelf software (i.e. prescribed goods) exceeding $10,000 in value for your business purpose from a GST-registered supplier? ","The sales of such goods is subject to Customer Accounting. Your supplier must not have charged and collected GST from you. Instead  you need to account for the output tax  based on the normal time of supply rules. Please refer to the e-Tax Guide 'GST:Customer Accounting for Prescribed Goods' for more information.\n\nPlease proceed to the next question.",13.1,"Please proceed to the next question.",13.1,null,null,{"$f":"'SR5'!L15","v":0}]
[null,13,"Sale or disposal of business asset:"]
["SR6",13.1,"Did you sell or dispose your business asset (e.g. non-residential property, plant & machinery, motor vehicle) in Singapore?","Please proceed to the next question.",13.2,"Please proceed to the next question.",14,null,null,{"$f":"'SR6'!L11","v":0},{"$f":"'SR6'!L14","v":0},null,"SR6"]
["SR7",13.2,"Is your supply of assets made in relation to the transfer of your business and qualifies as an excluded transaction?\n \nPlease refer to the e-Tax Guide \"GST: Transfer of Business as a Going Concern\" for the qualifying conditions of excluded transactions.","You do not have to charge and account for GST on the supply of assets.  \n\nPlease proceed to the next question.",14,"Please proceed to the next question.",13.3,null,null,{"$f":"'SR7'!L9","v":0},{"$f":"'SR7'!L12","v":0},null,"SR7"]
["SR8",13.3,"Did you receive any monies or consideration for the sale or disposal of your business asset in Singapore?","You need to account for output tax based on the consideration you received. \n\nIf the assets you supplied were mobile phones, memory cards or off-the-shelf software (i.e. prescribed goods) exceeding $10,000 in value (i.e. relevant supply) and to a GST-registered buyer for his business purpose, the buyer is required to account for the output tax instead of you.\n\nPlease proceed to the next question.",14,"You have sold or disposed your business asset for free.\n\nPlease proceed to the next question.",13.4,null,null,{"$f":"'SR8'!L9","v":0},{"$f":"'SR8'!L12","v":0},null,"SR8"]
["SR9",13.4,"If you have sold or disposed your business asset for free in Singapore, did your business asset have any market value at the time of your sale or disposal?","You need to account for output tax based on the open market value of your asset. \n\nPlease proceed to the next question.",14,"You need not account for the output tax.\n\nExclude this transaction from your GST return and maintain the supporting documents to prove that the business asset which was sold or disposed for free has no market value at the time of disposal (e.g. net book value is nil).\n\nPlease proceed to the next question.",14,null,null,{"$f":"'SR9'!L9","v":0},{"$f":"'SR9'!L12","v":0},null,"SR9"]
["SR10",14,"Trade-in transactions in Singapore:\nDid your customer make any trade-ins and you have billed him/her based on the net difference of the sale price of the new item and trade-in value of the old item?","A trade-in transaction is treated as 2 separate supplies for GST purposes. You must charge GST on the full selling price of the goods that you sold and not on the net difference only.\n\nIf the goods you supplied were mobile phones, memory cards or off-the-shelf software (i.e. prescribed goods) exceeding $10,000 in value (i.e. relevant supply) and to a GST-registered buyer for his business purpose, the buyer is required to account for the output tax instead of you.\n\nNote: Administrative concession is given for trade-in for gold jewellery. Please refer to the e-Tax Guide “GST: GST for the\nGold Jewellery Industry” for details.\n\nPlease proceed to the next question.",15.1,"Please proceed to the next question.",15.1,null,null,{"$f":"'SR10'!L9","v":0},{"$f":"'SR10'!L12","v":0},{"$f":"IF(K24=1,10,0)","v":0},"SR10"]
[null,15,"Recovery of expenses (re-billing):\n\nThe GST treatment for the recovery of expenses depends on whether the expenses are incurred by you as a principal or an agent (i.e. incurred on behalf of another party). \n\nYou may refer to the e-Tax Guide “GST: Guide on Reimbursement and Disbursement of Expenses” for information on how to establish if you are acting as a principal or agent in procuring goods or services and the examples illustrating the GST treatment for the various scenarios of reimbursement and disbursement of expenses."]
["SR11",15.1,"Did you act as a principal in procuring the goods or services in Singapore?","If you incur the expenses as a principal, the recovery of the expenses from another party may amount to a taxable supply (e.g. recovery of costs incurred in the provision of consultancy services to overseas company) or an exempt supply (e.g. recovery of staff accommodation costs from a related corporation), as the case may be. Please refer to the e-Tax Guide “GST: Guide on Reimbursement and Disbursement of Expenses” for more examples. \n\nIf your recovery of expenses concerns relevant supplies that are subject to customer accounting, the output tax is to be accounted for by the other party instead of you.\n\nIn most cases, you are entitled to claim input tax incurred on goods or services procured by you if the subsequent recovery of such expenses constitutes a taxable supply.\n\nPlease proceed to the next question.",15.2,"If you pay the expenses as an agent, the recovery of expenses does not constitute a supply and hence will not be subject to GST. You are not entitled to any input tax claim since the goods or services are not supplied to you but to your principal.\n\nPlease proceed to the next question.",16.100000000000001,null,null,{"$f":"'SR11'!L11","v":0},{"$f":"'SR11'!L14","v":0},null,"SR11"]
["SR12",15.2,"When you recovered your expenses from the other party, did the other party receive any goods or services in return?","Please proceed to the next question.",15.3,"If you seek payment from another party for certain costs you have incurred as a principal but you are not providing any goods or services to that party in return for the payment (e.g. recovery of payment as compensation or recovery of regulatory penalties), the recovery of such payments from another party will not be regarded as a supply for GST purposes if it is compensatory or punitive in nature.\n\nPlease proceed to the next question.",16.100000000000001,null,null,{"$f":"'SR12'!L9","v":0},{"$f":"'SR12'!L12","v":0},null,"SR12"]
["SR13",15.3,"Is the recovery of expenses ancillary to or does it form inputs to a primary supply of goods or services?\n\nNote: A primary supply is where you are contracted to supply goods and services in return for an agreed payment. You may then incur expenses in your own capacity in the course of providing the primary supply, which you would not have ordinarily incurred and recovered if you were not making the primary supply. \n\nYou recover the expenses as part of the overall price that you are charging to the customer.","The GST treatment for the reimbursement will generally follow that of the primary supply. This implies that if the primary supply is standard-rated, the recovery of the expenses is also standard-rated. Conversely, if the primary supply is zero-rated, the recovery of the expenses is also zero-rated.\n\nPlease proceed to the next question.",16.100000000000001,"You are not making a primary supply of goods or services, for which the expenses relate to.\n\nYou are merely procuring goods or services for another party out of convenience etc. The other party’s intention is to obtain these goods or services through you.\n\nThe various expenses you recover are separate and distinct from one another and each serves its own purpose to the other party.\n\nPlease proceed to the next question.",15.4,null,null,{"$f":"'SR13'!L9","v":0},{"$f":"'SR13'!L12","v":0},null,"SR13"]
["SR14",15.4,"Is the recovery at cost?","You are recovering the expenses at cost (i.e. original cost).\n\nThe nature of the supply will follow that of the goods or services you have originally procured. However, the GST treatment for the cost recovery has to be assessed on its own as the supplier and recipient of the services have changed.\n\nIf your separate recovery of expenses relates to goods or services which are originally exempt supplies, it may be exempt from GST. To qualify as an exempt supply, the recovery of expenses must fall within the description of goods or services listed in the Fourth Schedule to the GST Act. The four categories of exempt supplies are sale and lease of residential properties, financial services, supply of investment precious metals and digital payment tokens .\n\nPlease proceed to the next question.",16.100000000000001,"You are recovering the expenses with a mark-up (e.g. 100% + 5% mark-up).\n\nThe GST treatment for the 100% cost recovery (i.e. original cost) is based on the nature of the original supply. The nature of the supply recovery will follow that of the goods or services you have originally procured. However, the GST treatment for the cost recovery has to be assessed on its own as the supplier and recipient of the services have changed.\n\nIf your separate recovery of expenses relates to goods or services which are originally exempt supplies, it may be exempt from GST. To qualify as an exempt supply, the recovery of expenses must fall within the description of goods or services listed in the Fourth Schedule to the GST Act.The four categories of exempt supplies are sale and lease of residential properties, financial services, supply of investment precious metals and digital payment tokens.\n\nThe GST treatment for the mark-up is based on the separate supply of service you are providing (e.g. arranging fees, administrative fees etc).\n\nPlease proceed to the next question.",16.100000000000001,null,null,{"$f":"'SR14'!L9","v":0},{"$f":"'SR14'!L12","v":0},null,"SR14"]
[null,16,"Grants, donations and sponsorships"]
["SR15",16.100000000000001,"Did you receive grants, donation or sponsorships in Singapore?","If you receive grants, donations and sponsorship from donors, and do not provide benefits in return to the donors, the grants, donations and sponsorship received will not attract GST (i.e. you do not need to account for GST on the grants, donations and sponsorship).\n\nHowever, if you provide benefits in return to the donor for the sum of money or goods, you are treated as making a supply to the donor. You have to account for output tax at the prevailing rate on the open market value (OMV) of the benefits. When the OMV is not available, you should account for GST at 9/109* of the donation amount.\nFor more information, please refer to the e-Tax Guide, \"GST Guide for Charities and Non-Profit Organisations\".\n\n* tax fraction based on prevailing GST rate of 9%.\n\nPlease proceed to the next question.\n",17.100000000000001,"Please proceed to the next question.",17.100000000000001,null,null,{"$f":"'SR15'!L11","v":0},{"$f":"'SR15'!L14","v":0},null,"SR15"]
[null,17,"Goods given free as commercial samples:"]
["SR16",17.100000000000001,"Did you give away free samples of goods to your actual or potential customers in Singapore?","Please proceed to the next question.",17.2,"Please proceed to the next question.",18.100000000000001,null,null,{"$f":"'SR16'!L11","v":0},{"$f":"'SR16'!L14","v":0},{"$f":"IF(K33=1,10,0)","v":0},"SR16"]
["SR17",17.2,"Did you satisfy all of the conditions listed below?\ni) Were the samples given in a form that is not ordinarily available for sale to the public?\nii) Can the samples be easily distinguished from the ones available for sale in the market? \niii) Were the samples marked with the words \"not for sale\" or \"sample only\"?","You do not have to charge and account for GST on these commercial samples.\n\nPlease proceed to the next question.",18.100000000000001,"The goods which you have given away free are not considered as commercial samples.\n\nPlease proceed to the next question to determine whether you should account for output tax on the goods given away free.",18.2,null,null,{"$f":"'SR17'!L9","v":0},{"$f":"'SR17'!L12","v":0},null,"SR17"]
[null,18,"Goods given free as gifts:"]
["SR18",18.100000000000001,"Did you give away any goods free as gifts (e.g. to your customers, employees, etc) in Singapore?","Please proceed to the next question.",18.2,"Please proceed to the next question.",19.100000000000001,null,null,{"$f":"'SR18'!L11","v":0},{"$f":"'SR18'!L14","v":0},null,"SR18"]
["SR19",18.2,"Did you incur GST on your purchase of the gift?","Please proceed to the next question.",18.3,"You do not need to account for output tax on the goods given away free.\n\nNote: If the goods were imported under GST Schemes such as Major Exporter Scheme and import GST was suspended when the goods were imported, you must still account for output tax on the goods given away free based on the open market value of the goods except when the cost of the gift is not more than $200.\n\nPlease proceed to the next question.",19.100000000000001,null,null,{"$f":"'SR19'!L9","v":0},{"$f":"'SR19'!L12","v":0},null,"SR19"]
["SR20",18.3,"Were you allowed to claim input tax on your purchase of the gift?  \n\nRefer to Pre-Filing Checklist for \"Taxable Purchases and Input Tax & Refunds Claimed\" to determine whether you are entitled to claim the input tax.","Please ensure that you did not claim input tax on disallowed expenses under Regulation 26 and 27 of the GST (General) Regulations. \n\nIf you had claimed input tax on any of the disallowed expenses, you would need to withdraw the claim and reduce your input tax when you give away those goods for free. \n\nPlease proceed to the next question.",18.399999999999999,"If you had claimed input tax when you were not allowed to, you would need to withdraw the claim and reduce your input tax when you give away those goods for free.\n\nPlease proceed to the next question.",19.100000000000001,null,null,{"$f":"'SR20'!L9","v":0},{"$f":"'SR20'!L12","v":0},null,"SR20"]
["SR21",18.399999999999999,"Did you claim input tax on your purchase of the gift?","Please proceed to the next question.",18.5,"You do not need to account output tax for gifts given away as gifts.\n\nPlease proceed to the next question.",19.100000000000001,null,null,{"$f":"'SR21'!L9","v":0},{"$f":"'SR21'!L12","v":0},null,"SR21"]
["SR22",18.5,"Did the gift cost more than $200?","You are deemed to have made a supply of goods. You will need to account for output tax on goods given away as gifts.\n\nPlease proceed to the next question.",19.100000000000001,"You do not need to account output tax for goods given away as gift since the cost of the gift is not more than $200.\n\nPlease proceed to the next question.",19.100000000000001,null,null,{"$f":"'SR22'!L9","v":0},{"$f":"'SR22'!L12","v":0},null,"SR22"]
[null,19,"Business assets or goods put to personal use:"]
["SR23",19.100000000000001,"Were your business assets or goods used for personal purposes or non business purposes (e.g. used by your employees for their private usage)?","Please proceed to the next question.",19.2,"Please proceed to the next question.",20,null,null,{"$f":"'SR23'!L11","v":0},{"$f":"'SR23'!L14","v":0},{"$f":"IF(K42=1,10,0)","v":0},"SR23"]
["SR24",19.2,"Were you allowed to claim input tax on your purchase of the business assets or goods?\n\nRefer to Pre-Filing Checklist for \"Taxable Purchases and Input Tax & Refunds Claimed\" to determine whether you are entitled to claim the input tax.","Please ensure that you did not claim input tax on disallowed expenses under Regulation 26 and 27 of the GST (General) Regulations. If you had claimed input tax on any of the disallowed expenses, you would need to withdraw the claim and reduce your input tax.\n\nPlease proceed to the next question.",19.3,"You do not need to account for output tax. \n\nPlease proceed to the next question.",20,null,null,{"$f":"'SR24'!L9","v":0},{"$f":"'SR24'!L12","v":0},null,"SR24"]
["SR25",19.3,"Did you choose to claim input tax on your purchase of the business assets or goods?","You are deemed to have made a supply of services. You would need to account for output tax in your GST return based on the full cost of providing these services.\n \nPlease proceed to the next question.",20,"You do not need to account for output tax.\n\nPlease proceed to the next question.",20,null,null,{"$f":"'SR25'!L9","v":0},{"$f":"'SR25'!L12","v":0},null,"SR25"]
["SR26",20,"Letting out of furnished residential property:\nDid you allow anyone to stay for free or rent out a furnished residential property?","You are deemed to have made a supply of services.  \n\nYou would need to account for output tax in your GST return based on the rental of the furniture and fittings in this property.\n\nPlease refer to the e-Tax Guide \"GST: Property Owners and Property Holding Companies\" on how to compute output tax on rental of furniture and fittings of residential property.\n\nPlease proceed to the next question.",21,"Please proceed to the next question.",21,null,null,{"$f":"'SR26'!L9","v":0},{"$f":"'SR26'!L15","v":0},null,"SR26"]
[null,21,"Sale of furnished residential property:\nDid you sell a furnished residential property?","You would need to account for output tax in your GST return based on the consideration received (or open market value if no consideration is received) on the sale of the moveable furniture and fittings in this property.  \n\nThe sale of the residential property is exempt from GST. You must report the sale of the bare unit as your exempt supply.\n\nPlease refer to the e-Tax Guide \"GST: Property Owners and Property Holding Companies\" for more details.\n\nPlease complete the Pre-Filing Checklist for \"Exempt Supplies (Box 3) and Related Input Tax Claims (Box 7) – Properties, Financial Services, Investment Precious Metals or Digital Payment Tokens\" to determine the treatment of your input tax claim.\n\nPlease proceed to the next question.",22.1,"Please proceed to the next question.",22.1,null,null,{"$f":"'SR26'!L12","v":0}]
[null,22,"Use of business premises by third party for free:"]
["SR27",22.1,"Did you allow another party to occupy part of your business premises free of charge?","Please proceed to the next question.",22.2,"Please proceed to the next question.",23,null,null,{"$f":"'SR27'!L11","v":0},{"$f":"'SR27'!L14","v":0},{"$f":"IF(K48=1,10,0)","v":0},"SR27"]
["SR28",22.2,"Were you allowed to claim input tax (based on the input tax claiming conditions) on the purchase or lease of your business premises?  \n\nPlease refer to the e-Tax Guide \"GST: Use of Business Premises By Third Party for Free\" for more details.","You are deemed to have made a supply of services.  \n\nYou would need to account for output tax in your GST return based on your full cost of providing these services.\n\nPlease proceed to the next question.",23,"If you had claimed input tax when you were not allowed to, you would need to withdraw the claim and reduce the input tax when you allow another party to occupy part of your business premises free of charge.  \n\nYou do not need to account for output tax in your GST return for the provision of services as you did not claim input tax credit for GST incurred on the property. \n\nPlease proceed to the next question.",23,null,null,{"$f":"'SR28'!L9","v":0},{"$f":"'SR28'!L12","v":0},null,"SR28"]
["SR29",23,"Paying the utilities bill for another party:\nDid you pay for utilities incurred by another party (e.g. your employee, expatriate staff)?","If you have claimed input tax, you are deemed to have made a supply of goods for the utilities. \n\nYou would need to account for output tax in your GST return based on the cost of the utilities.\n\nIf the taxable person did not claim the input tax he is entitled to,  there is no deemed supply, that is, he need not account for output tax.\n\nPlease proceed to the next question.",24.1,"Please proceed to the next question.",24.1,null,null,{"$f":"'SR29'!L9","v":0},{"$f":"'SR29'!L12","v":0},null,"SR29"]
[null,24,"Accounting for output tax in the correct accounting period of your GST return (based on Time of Supply Rules):\n\nPlease refer to the e-Tax Guide \"GST: Time of Supply Rules\" for more details."]
["SR30",24.1,"Did you issue an invoice (including tax invoice, customer accounting tax invoice, debit note and any other billing for payment) to your customers before payment is received for your supply?\n\nNote: This question only applies to transactions in general. For specific transactions listed in Q24.2, Q24.3 and Q24.4, special time of supply rules will apply.","If your invoice is issued before receipt of payment, you have to report the transaction as a standard-rated supply and account for the output tax (except for output tax on customer accounting transactions which is to be accounted for by your customer on your behalf) in your GST return for the accounting period in which you issued your invoice.\n\nIf your customer is GST-registered, you must issue a tax invoice within 30 days from the issuance of your invoice (i.e. the time of your supply).\n\nPlease proceed to the next question.",24.2,"If your invoice is issued after receipt of payment, you have to report the transaction as a standard-rated supply and account for the output tax (except for output tax on customer accounting transactions which is to be accounted for by your customer on your behalf)  in your GST return for the accounting period in which you received payment from your customer.\n\nIf your customer is GST-registered and requires a tax invoice to support his input tax claim, you must issue your tax invoice within 30 days from the receipt of payment (i.e. the time of supply).\n\nPlease proceed to the next question.",24.2,null,null,{"$f":"'SR30'!L11","v":0},{"$f":"'SR30'!L17","v":0},{"$f":"IF(K52=1,10,0)","v":0},"SR30"]
[null,24.2,"Do you have any of the following situations or transactions?\n(a) You are newly GST-registered and have made supplies straddling your GST registration date.\n(b) You have been approved by IRAS to cancel your GST registration and have made supplies straddling your GST \nde-registration date.\n(c) You have made a sale of land and/or immovable property. \n(d) You are a Section 33(2) agent and have made a supply of the goods which you have imported on behalf of your overseas principal who is not registered for GST. \n(e) Your business assets have been put to private use / transferred / disposed of without consideration.\n(f) You have made supplies to connected person(s).\n\nNote: For details on connected persons, please refer to Appendix 1 of the e-Tax Guide \"GST: Time of Supply Rules\".","You are still required to track the Basic Tax Point (i.e. when goods are removed / made available or when services are performed) to determine the time of supply for these transactions.\n\nFor more information on when and how to account for GST on your supplies for these transactions, please refer to the e-Tax Guide \"GST: Time of Supply Rules\".\n\nPlease proceed to the next question.",24.3,"Please proceed to the next question.",24.3,null,null,{"$f":"'SR30'!L14","v":0}]
["SR31",24.3,"Do you have any of the following situations or transactions?\n(a) You have supplied goods under Approval, \"Sale or Return\" or similar terms to your customer.\n(b) Your supply involves the granting of a licence, tenancy or lease.\n(c) You have made continuous supplies of services (i.e. you provide the services over a continuous period of time, for which payment is received from time to time).","Please refer to the e-Tax Guide \"GST: Time of Supply Rules\" for the time of supply rules prescribed for these transactions.\n\nPlease proceed to the next question.",24.4,"Please proceed to the next question.",24.4,null,null,{"$f":"'SR31'!L9","v":0},{"$f":"'SR31'!L15","v":0},{"$f":"IF(K54=1,10,0)","v":0},"SR31"]
[null,24.4,"Do you have any of the following GST schemes / special transactions?\n(a) Approved Third Party Logistic Company Scheme\n(b) Approved Contract Manufacturer and Trader Scheme\n(c) Cash Accounting\n(d) Supply of Gold Jewellery\n(e) Relevant supplies subject to Customer Accounting","There is no change to the time of supply rules for these GST schemes and special transactions.  Please refer to the respective e-Tax Guides for more details. \n\nNote: For sales of gold jewellery, there is a special concession given for determining the time of supply. Please refer to the e-Tax Guide \"GST: GST for the Gold Jewellery Industry\" for more information.\n\nPlease proceed to the next question.",25.1,"Please proceed to the next question.",25.1,null,null,{"$f":"'SR31'!L12","v":0}]
[null,25,"Imported services and low-value goods subject to Reverse Charge (RC)"]
["SR32",25.1,"Are you subject to reverse charge (i.e. not entitled to full input tax credit) and required to account for GST on (i) services procured from overseas suppliers and/or (ii) purchases of imported low-value goods? ","You must report the value of your imported services and low-value goods subject to RC in both Boxes 1 and 14. The output tax to be accounted has to be reported in Box 6 of the GST return.\n\nPlease complete the Pre-Filing Checklist for \"Imported Services and Low-Value Goods Subject to Reverse Charge”.\n\nPlease proceed to the next question.\n\n\n\n",26.1,"Please proceed to the next question.",26.1,null,null,{"$f":"'SR32'!L11","v":0},{"$f":"'SR32'!L19","v":0},null,"SR32"]
[null,26,"Supply of remote services (i.e. digital and non-digital services) under the Overseas Vendor Registration (OVR) Regime"]
[null,26.1,"Are you an overseas supplier of remote services (i.e. digital and non-digital services) to non-GST registered customers in Singapore? ","You need to charge GST on your supplies of remote services (i.e. digital and non-digital services) to non-GST registered customers in Singapore (except those supplied through an electronic marketplace operator) and account for output tax in your GST return for the accounting period in which the supplies took place. \n\nYou must report the value of your supplies of remote services (i.e. digital and non-digital services) to non-GST registered customers in Singapore in Box 1. The output tax to be accounted has to be reported in Box 6 of the GST return.\n\nYou must also report and account for output tax on any supply of goods in Singapore and/ or any supply of services by a business or fixed establishment in Singapore, if applicable. If the supplies qualify for zero-rating, please complete the Pre-Filing Checklist for \"Zero-rated Supplies\".\n\nPlease proceed to the next question.",26.2,"Please proceed to the next question.",26.8,null,null,{"$f":"'SR32'!L16","v":0}]
["SR32a",26.2,"Review the listing of remote services (i.e. digital and non-digital services) and low-value goods (LVG) supplied to non-GST registered customers in Singapore. Were all invoices, receipts and any other documents issued to customers adjusting the original sales value (e.g. credit notes, debit notes) for the supplies of remote services (i.e. digital and non-digital services) and low-value goods (LVG) recorded in your listings?","Please proceed to the next question.",26.3,"Record all invoices, receipts, credit notes and debit notes issued in respect of the supplies of remote services (i.e. digital and non-digital services) and low-value goods (LVG) made to non-GST registered customers in Singapore.\n\nPlease proceed to the next question.",26.3,null,null,{"$f":"SR32a!L10","v":0},null,null,"SR32a"]
[null,26.3,"Have you accounted for GST on all your supplies of remote services made to non-GST registered customers in Singapore?","Please proceed to the next question.",26.4,"You are required to account for GST on business-to-consumer (B2C) transactions if your customer is not GST-registered.\n\nPlease proceed to the next question.",26.4,null,null,{"$f":"SR32a!L13","v":0}]
[null,26.4,"Have you checked if your supplies fall within the scope of remote services (i.e. digital and non-digital services) subject to tax?","Please proceed to the next question.",26.5,"You should account for GST on the supplies of remote services (i.e. digital and non-digital services), including:\n- Downloadable digital content\n- Subscription-based media\n- Software programs\n- Electronic data management; and\n- Support services, performed via electronic means, to arrange or facilitate a transaction which may not be digital in nature.\n- Professional services (e.g., investment advisory, brokerage services, legal, tax and accounting services);\n- Educational, professional membership and examination services (e.g., distance learning classes, online examinations to obtain professional certification, membership subscription to professional associations); and\n- Personal services (e.g., online counselling, matchmaking and telemedicine services); and\n- Supply of consultancy and advisory services (e.g., advertising and digital marketing consultancy services, data analysis and research services)\n\nA comprehensive list of examples of remote services (i.e. digital and non-digital services) can be found in Annex A of e-Tax Guide \"GST: Taxing imported remote services by way of the overseas vendor registration regime\".\n\nPlease proceed to the next question.",26.5,null,null,{"$f":"SR32a!L16","v":0}]
[null,26.5,"Did you obtain and maintain at least two pieces of non-conflicting evidence based on three proxies (i.e. payment proxy, resident proxy and access proxy) to ascertain your customers' belonging status and the two pieces of non-conflicting evidence comprise one payment proxy and either a residence or access proxy?\n","Please proceed to the next question.",26.6,"You need not apply these guidelines for determining your customer's belonging status if you have obtained prior approval from the Comptroller in writing, for an alternative method to determine where your customer belongs.\n\nOtherwise, you have to apply these guidelines.\n\nPlease proceed to the next question.",26.6,null,null,{"$f":"SR32a!L19","v":0}]
[null,26.6,"Do you have GST-registered customers?","As an overseas supplier of services, GST should only be applied on your B2C supplies of remote services (i.e. digital and non-digital services).\n\nYou may rely on GST registration number provided by your customers as proof of their GST registration status. Accordingly, you are not required to account for GST on these supplies and you must maintain customer information in your sales documentation.\n\nPlease proceed to the next question.",26.7,"Please proceed to the next question.",26.7,null,null,{"$f":"SR32a!L22","v":0}]
["SR32b",26.7,"Are you an electronic marketplace (EM) operator for remote services?","You will be regarded as the supplier of overseas underlying suppliers' supplies of remote services (i.e. digital and non-digital services) made through your marketplace to non-GST registered customers in Singapore, if any of the following conditions are met:\n(i) You authorise the charge to the customer;\n(ii) You authorise the delivery of supply to the customer;\n(iii) You set the terms and conditions under which the supply is made;\n(iv) The documentation provided to the customer identifies the supply as made by you, the EM operator, and not the overseas underlying supplier; or\n(v) You and the overseas underlying supplier contractually agree that you, the EM operator, is liable for the GST on the supplies of remote services (i.e. digital and non-digital services) to the non-GST registered customers in Singapore. \n\nIf so, apart from charging GST on your own supplies, you must also charge GST on overseas underlying suppliers' supplies of remote services made through your marketplace to non-GST registered customers in Singapore and account for the GST charged in your GST return for the accounting period in which the supplies took place. \n\nIf you are a local EM operator and have obtained prior approval from the Comptroller to also charge GST on the underlying local suppliers' supplies of remote services (i.e. digital and non-digital services) made through your platform to non-GST registered customers in Singapore, you must charge GST on the supplies of remote services (i.e. digital and non-digital services) and account for the GST charged in your GST return for the accounting period in which the supplies took place.\n\nYou must report the value of remote services (i.e. digital and non-digital services) supplied by the underlying suppliers in both Boxes 1 and 15. The output tax to be accounted has to be reported in Box 6 of the GST return.\n\nPlease ensure that you complete the Pre-Filing Checklist for \"Remote services (i.e. digital and non-digital) supplied by electronic marketplace on behalf of third-party suppliers and subject to GST”.\n\nPlease proceed to the next question.",27.1,"Please proceed to the next question.",27.1,null,null,{"$f":"SR32b!L9","v":0},{"$f":"SR32b!L12","v":0},null,"SR32b"]
["SR33",27,"Supply of imported low-value goods (LVG) under the Overseas Vendor Registration (OVR) Regime",null,null,null,null,null,null,null,null,null,"SR33"]
[null,27.1,"Do you make your own supply of low-value goods (LVG) to non-GST registered customers in Singapore (e.g. through your own website and not through an electronic marketplace or redeliverer)? \n\nNote: Low-value goods (LVG) is defined as goods which at the point of sale:\n(i) are not dutiable goods, or are dutiable goods, but payment of the customs duty or excise duty chargeable on the goods is waived under section 11 of the Customs Act;\n(ii) are not exempt from GST;\n(iii) are located outside Singapore at the point of sale and are to be delivered to Singapore via air or post; and\n(iv) have a value not exceeding the import relief threshold of S$400 (i.e. entry value threshold).","You must charge and account for GST on your direct sales of LVG (e.g. made through your own website and not through an electronic marketplace or redeliverer) to non-GST registered customers in Singapore. You must report the value of your direct sales of LVG in both Boxes 1 and 17, and the output tax in Box 6 of the GST return. \n\nPlease also complete the Pre-Filing Checklist for \"Low-Value Goods Supplied by Local or Overseas Suppliers and Output Tax\".\n\nPlease proceed to the next question.",27.2,"Please proceed to next question.",27.2]
[null,27.2,"Are you an electronic marketplace (EM) operator for low-value goods (LVG)?","You will be regarded as the supplier of your local and overseas suppliers' supplies of LVG made through your marketplace to non-GST registered customers in Singapore, if any of the following conditions are met:\n(i) You authorise the charge to the customer;\n(ii) You authorise the delivery of supply to the customer;\n(iii) You set the terms and conditions under which the supply is made;\n(iv) The documentation provided to the customer identifies the supply as made by you, the EM operator, and not the underlying supplier; or\n(v) You and your supplier contractually agree that you, the EM operator, are liable for the GST on the supplies of LVG to the non-GST registered customers in Singapore.\n\nIf so, apart from charging GST on your own supplies, you must also account for GST on supplies of LVG made by your local and overseas suppliers (regardless if they are GST-registered) made through your marketplace to non-GST registered customers in Singapore.\n\nYou must report the value of LVG supplies made on behalf of the local and overseas suppliers in both Boxes 1 and 16. The output tax to be accounted must be reported in Box 6 of the GST return. Please also complete the Pre-Filing Checklist for \"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and Output Tax”.\n\nIf you also make your own supplies of LVG, you must report the value of your own LVG supplies in both Boxes 1 and 17, and the output tax in Box 6 of the GST return. Please also complete the Pre-Filing Checklist for \"Low-Value Goods Supplied by Local or Overseas Suppliers and Output Tax\".\n\nPlease proceed to the next question.",27.3,"Please proceed to the next question.",27.3]
[null,27.3,"Are you a redeliverer for low-value goods (LVG)? ","If you provide 'ship for me' and/or 'buy for me' services and assist customers to ship their LVG purchases from overseas to Singapore, you will be regarded as the supplier of the LVG supplied by local and overseas suppliers and electronic marketplace operators if:\n(i) No electronic marketplace operator is treated as the supplier of the goods;\n(ii) The supplier of the goods does not deliver or arrange the delivery of the goods to Singapore; and \n(iii) You deliver or facilitate the delivery of the LVG to Singapore and perform one or more of the following:\n      -  Provide or facilitate the use of an address outside of Singapore for delivery of the LVG; or\n      -  Purchase or facilitate the purchase of LVG.\n\nIf so, apart from charging GST on your supplies, you must also account for GST on the supplies of LVG made on behalf of local and overseas suppliers and electronic marketplace operators to customers who are not GST-registered in Singapore. Any fees (including freight, insurance and administrative fees) for services that are supplied by you in relation to the supply of LVG are also subject to GST at the standard rate. \n\nYou must report the value of LVG supplied by these third-party suppliers and your services provided in relation to the LVG in both Boxes 1 and 16, and the output tax in Box 6 of the GST return. Please also complete the Pre-Filing Checklist for \"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on Behalf of Third-party Suppliers and Output Tax”.\n\nIf you also make your own supplies of LVG, you must report the value of your own LVG supplies in both Boxes 1 and 17, and the output tax in Box 6 of the GST return. Please also complete the Pre-Filing Checklist for \"Low-Value Goods Supplied by Local or Overseas Suppliers and Output Tax\".\n\nPlease proceed to the next question.",28.1,"Please proceed to the next question.",28.1]
[null,28,"Final Return:"]
[null,28.1,"Is this your final return (GST F8)?","Please proceed to the next question.",28.2,"Please proceed to the next question.",29,null,null,{"$f":"'SR33'!L11","v":0},{"$f":"'SR33'!L27","v":0}]
["SR34",28.2,"Did you include all your standard-rated supplies made till the last day of your GST registration and account for the output tax (except for output tax on relevant supplies you have made that are subject to customer accounting, which is to be accounted for by your customer)?","Please proceed to the next question.",28.3,"You should include all your standard-rated supplies made till the last day of your GST registration and account for the output tax (except for output tax on relevant supplies you have made which are subject to customer accounting, which is to be accounted for by your customer on your behalf).\n\nPlease proceed to the next question.",28.3,null,null,{"$f":"'SR34'!L9","v":0},{"$f":"'SR34'!L15","v":0},null,"SR34"]
[null,28.3,"Is the value of all your taxable assets held on the last day of your GST registration (including stocks, non-residential properties owned by you (for which input tax has been allowed previously) and goods imported using your Major Exporter Scheme / Approved Third Party Logistics Company Scheme status / other approved schemes) more than S$10,000?","You need to account for the deemed output tax at the prevailing rate based on the open market value of these assets.\n\nFor more information, please visit IRAS website at www.iras.gov.sg for the webpage \"Cancelling GST Registration\". \n\nPlease proceed to the next question.",29,"Please proceed to the next question.",29,null,null,{"$f":"'SR34'!L12","v":0}]
["SR35",29,"Does the total amount of your standard-rated supply listings tally with Box 1 and Box 6 of your GST return?","Please proceed to the next question.",30,"Ensure your declaration in Box 1 and Box 6 are supported by listings or source documents (e.g. invoices, credit notes).\n\nPlease proceed to the next question.",30,null,null,{"$f":"'SR35'!L9","v":0},{"$f":"'SR35'!L15","v":0},{"$f":"IF(K74=1,5,0)","v":0},"SR35"]
[null,30,"Compare your “Computed output tax (A)” with “Declared output tax (Box 6)” as follows:\ni) Calculate Box 1 x 9% = \"A\".\nii) Compare Box 6 with \"A\".\niii) Is Box 6 less than \"A\"?\n\nNote: 9% is the prevailing GST rate.","You may have made errors in the reporting of your standard-rated supplies or output tax figure.\n\nInvestigate and reconcile the difference between the values in listing and GST return. Make amendments, if necessary.\n\nPlease proceed to next relevant pre-filing checklist.\n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,"Please proceed to next relevant pre-filing checklist.\n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.\n\n",null,null,null,{"$f":"'SR35'!L12","v":0}]
[null,"Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
[null,"Zero-rated Supplies (Box 2)"]
["ZR1",1.1000000000000001,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all invoices, credit notes and debit notes for your zero-rated supplies recorded in your listings?","Please proceed to the next question.",1.2,"Record all invoices, credit notes and debit notes for your zero-rated supplies. \n\nPlease proceed to the next question.",1.2,null,null,{"$f":"'ZR1'!L11","v":0},{"$f":"'ZR1'!L23","v":0},{"$f":"IF(K78=1,25,0)","v":0},"ZR1"]
[null,1.2,"Did you issue an invoice (including tax invoice, debit note and any other billing for payment) to your customers before payment is received for your supply?","If your invoice is issued before receipt of payment, you have to report the transaction as a zero-rated supply based on the date of invoice (in accordance with time of supply rules). \n\nPlease proceed to the next question.",2,"If your invoice is issued after receipt of payment, you have to report the transaction as a zero-rated supply based on the date of payment (in accordance with time of supply rules). \n\nPlease proceed to the next question.",2,null,null,{"$f":"'ZR1'!L14","v":0}]
[null,2,"Your invoices should be numbered in running order. Were there any \"missing\" invoice numbers in your listings?","You need to maintain sufficient documentary evidence (e.g. cancelled invoice) to explain and account for the missing invoice.\n\nYour tax invoices / simplified tax invoices / receipts should be serially numbered and issued in ascending order (from smallest to largest) for ease of tracking and accountability.\n\nPlease proceed to the next question.",3,"Please proceed to the next question.",3,null,null,{"$f":"'ZR1'!L17","v":0}]
[null,3,"Review the listing containing the data extracted from source documents to prepare for your GST return. Did the month end cut-off date for your transactions fall on the last day of the GST prescribed accounting period?","Please proceed to the next question.",4,"Please ensure that the cut-off date coincides with the last day of the GST prescribed accounting period to prevent omission of supplies.\n\nIf the transaction falls after the cut-off date, you need to account for the transaction in the next GST return unless the time of supply is triggered in the current GST return. Please refer to the e-Tax Guide \"GST: Time of Supply Rules\" for details.\n\nIf you have financial accounting periods that do not end on the last day of calendar months, you may apply for special accounting periods for your GST returns. Please write in with your proposed quarterly accounting periods for one year to the Comptroller of GST via email at gst@iras.gov.sg.\n\nPlease proceed to the next question.",4,null,null,{"$f":"'ZR1'!L20","v":0}]
["ZR2",4,"Did you issue your invoices in foreign currency?","You need to convert the value of your supply from the foreign currency into the Singapore dollars equivalent using the prevailing exchange rate at the time of supply. \n\nFor the acceptable exchange rates, please refer to the e-Tax Guide \"GST: Exchange Rates for GST purposes”.\n\nPlease proceed to the next question.",5,"Please proceed to the next question.",5,null,null,{"$f":"'ZR2'!L9","v":0},{"$f":"'ZR2'!L18","v":0},{"$f":"IF(K82=1,25,0)","v":0},"ZR2"]
[null,5,"Reduction in sales amount (e.g. due to discount given to the customer, goods returned, etc):\nDid you issue any credit note to your customer or receive any debit note from your customer for the reduction in your sales amount?","If you have reported the original value of your zero-rated supply in your GST return based on your tax invoice/ debit note, you can reduce the value of your zero-rated supply based on the credit note.\n\nIf you have not reported the original value of your zero-rated supply in your GST return, you will report the net amount (after netting the credit note value).   \n\nIf the debit notes are subsequently received from your customers, they should be compared with the credit notes that you issued. Adjustment can only be made once and the debit and credit notes must not be used simultaneously as accounting documents.\n\nPlease proceed to the next question.",6,"Please proceed to the next question.",6,null,null,{"$f":"'ZR2'!L12","v":0}]
[null,6,"What do you supply?","Goods only – You can zero-rate your supply of goods if you have exported them from Singapore to overseas and maintained the required export evidence.\n\nPlease proceed to the next question.","If Q6=Goods only or goods and services, jump to Q7. If Q6= services only, jump to Q16.1","Services only – You can zero-rate your supply of services made in Singapore only if it qualifies as international services under Section 21(3) of the GST Act.\n\nPlease proceed to the next question.","If Q6=Goods only or goods and services, jump to Q7. If Q6= services only, jump to Q16.1","Both goods and services – You can zero-rate your supply of: \n(a) goods if you have exported them from Singapore to overseas and maintained the required export evidence; and\n(b) services made in Singapore if it qualifies as international services under Section 21(3) of the GST Act.\n\nPlease proceed to the next question.","If Q6=Goods only or goods and services, jump to Q7. If Q6= services only, jump to Q16.1",{"$f":"'ZR2'!L15","v":0}]
[null,7,"Export of Goods:\nThe questions below only cover common export scenarios.  \n\nPlease refer to the e-Tax Guide \"GST: Guide on Exports\" for more information on industry-specific export scenarios (e.g. supply of bunker fuel, goods to be used as stores on vessels etc)."]
["ZR3",7.1,"Did you deliver your goods to a local address (i.e. place in Singapore) other than to a local freight forwarder / handling agent for export?","You cannot zero-rate your supply as it is a local delivery of goods and do not have custody of the goods or control over the export arrangement.\n\nYou have to standard-rate your supply and charge GST.\n\nThis is so even if your customer claims that the goods may subsequently be exported and provides you with the transport documents.  \n\nFor more details, please refer to “Situations where supplies of goods do not qualify for zero-rating” of the e-Tax Guide \"GST: Guide on Exports\".\n\nPlease proceed to the next question.",7.2,"Please proceed to the next question.",7.2,null,null,{"$f":"'ZR3'!L11","v":0},{"$f":"'ZR3'!L17","v":0},null,"ZR3"]
[null,7.2,"Did you arrange for the export of your goods (e.g. via your own freight forwarder / handling agent)?","You may zero-rate your supply if your goods have been exported and you have obtained the necessary export evidence within 60 days from the time of supply.\n\nPlease proceed to the next question.",8,"Please proceed to the next question.",7.3,null,null,{"$f":"'ZR3'!L14","v":0}]
["ZR4",7.3,"Are you certain, at the time of your supply, that all your goods will be exported?","Please ensure that you can prove this with documentary evidence such as instruction from your customer (via contract, purchase order, letter, email, etc) to deliver the goods to his appointed local freight forwarder / handling agent.   \n\nPlease proceed to the next question.",8,"You cannot zero-rate your supply. Instead, standard-rate your supply and charge GST. \n\nThis is so even if your customer claims that the goods may subsequently be exported and provides you with the transport documents.  \n\nPlease refer to paragraph “Situations where supplies of goods do not qualify for zero-rating” of the e-Tax Guide \"GST: Guide on Exports\".\n\nPlease proceed to the next question.",8,null,null,{"$f":"'ZR4'!L9","v":0},{"$f":"'ZR4'!L12","v":0},null,"ZR4"]
["ZR5",8,"Commercial transaction documents:\nDid you maintain all of the following commercial transaction documents to support your sale of goods?\n(a) Purchase order from your customer;\n(b) Your sales invoice to your customer;\n(c) Your delivery note or packing list;\n(d) Insurance documents (if applicable) with details of the export; and\n(e) Evidence of payment received from your customer.","Please proceed to the next question.",9.1,"To zero-rate your exports, you are required to maintain the relevant export evidence. In general, the following documents need to be maintained:\n\n(a) Transaction documents:\n      – Purchase order from your customer \n      – Your sales invoice to your customer \n      – Your delivery note/packing list endorsed by the freight forwarder / handling agent with:\n          (i) a statement stating that “goods delivered are for export”\n          (ii) name, address and GST registration no. (if applicable) of the freight forwarder / handling agent\n          (iii) date of collection of goods \n      – Insurance documents (if applicable) with details of the export \n      – Evidence of payment received from your customer \n      – Written instructions from your customer to deliver the goods to his freight forwarder / handling agent (for indirect exports) \n      – Any other documents specified by the Comptroller in the e-Tax Guide “GST: Guide on Exports”   \n\n(b) Transport documents:\n      – For exports via sea or air: \n          (i) Bill of lading / air waybill / cargo manifest / mate’s receipt or subsidiary export certificate / note of shipment issued by freight forwarder \n           / handling agent\n      – For exports via land: \n          (i) Export permit or subsidiary export certificate / note of shipment issued by freight forwarder / handling agent\n      – Any other documents specified by the Comptroller in the e-Tax Guide “GST: Guide on Exports”\n\nPlease proceed to the next question.",9.1,null,null,{"$f":"'ZR5'!L9","v":0},{"$f":"'ZR5'!L12","v":0},{"$f":"IF(K89=1,10,0)","v":0},"ZR5"]
[null,9,"Export via sea, air or land:"]
["ZR6",9.1,"Did you export your goods via sea, air or land through a freight forwarder / handling agent?","You need to ensure that your delivery note / packing list is endorsed by the freight forwarder / handling agent with the following details:\n(a) a statement stating that \"goods delivered are for export\";\n(b) name, address and GST registration number (if applicable) of the freight forwarder / handling agent; and\n(c) date of their collection of goods.\n   \nPlease proceed to the next question.",9.1999999999999993,"Please proceed to the next question.",10,null,null,{"$f":"'ZR6'!L11","v":0},{"$f":"'ZR6'!L14","v":0},null,"ZR6"]
["ZR7",9.1999999999999993,"Did you obtain any of the following transport documents showing your business name as the exporter and details of your goods exported?\n– For exports via sea: Bill of lading\n– For exports via air: Air waybill\n– For exports via land: Export permit\n– For consolidated exports via sea, air or land: Note of shipment or subsidiary export certificate issued by the freight forwarder / handling agent.","You may zero-rate your supply if you have maintained the following export evidence:\n(a) All transaction documents;\n(b) Written instructions from your customer on the delivery of your goods;\n(c) Your delivery note / packing list endorsed by the freight forwarder / handling agent; and\n(d) Transport documents furnished by the freight forwarder / handling agent.  \n\nPlease proceed to the next question.",10,"You need to check with your freight forwarder / handling agent for the transport documents.\n\nIf you do not maintain the required transport documents, you cannot zero-rate your supply.  You have to standard-rate your supply and account for output tax. \n\nPlease proceed to the next question.",10,null,null,{"$f":"'ZR7'!L9","v":0},{"$f":"'ZR7'!L12","v":0},null,"ZR7"]
["ZR8",10,"Export via post or courier:\nDid you export your goods via post or courier?","You may zero-rate your supply if you have maintained the following export evidence:\n(a) All transaction documents; and\n(b) Parcel despatch note / courier consignment note / air waybill (if applicable) endorsed by the courier company bearing your name as exporter/ sender and stating details of goods exported.  \n\nPlease proceed to the next question.",11,"Please proceed to the next question.",11,null,null,{"$f":"'ZR8'!L9","v":0},{"$f":"'ZR8'!L15","v":0},{"$f":"IF(K93=1,10,0)","v":0},"ZR8"]
[null,11,"Export by sea via boats or small vessels:\nDid you export your goods to neighbouring countries (e.g. Batam) by sea via boats or small vessels operated by shipping companies?","You may zero-rate your supply if you have maintained the following export evidence:\n(a) All transaction documents\n(b) Your delivery note / packing list endorsed by the shipping company with the following details: \n      (i) a statement stating that \"goods delivered are for export\";\n      (ii) name, address and GST registration number (if applicable) of the shipping company; and\n      (iii) date of collection of goods.\n(c) Bill of lading / cargo manifest / mate's receipt stating the name of vessel, destination and estimated date and time of departure.\n\nPlease proceed to the next question.",12.1,"Please proceed to the next question.",12.1,null,null,{"$f":"'ZR8'!L12","v":0}]
[null,12,"Goods hand-carried out of Singapore:\n\nPlease refer to the e-Tax Guides \"GST: Guide on Hand-Carried Exports Scheme\" and \"GST: Guide on Exports\" for more details."]
["ZR9",12.1,"Did you have any goods that are hand-carried out of Singapore by individuals via Changi International Airport?","You may zero-rate your supply only if all conditions of the Hand-Carried Exports Scheme are satisfied. \n\nPlease refer to the e-Tax Guide \"GST: Guide on Hand-Carried Exports Scheme\" for details and its qualifying conditions.\n\nPlease proceed to the next question.",12.2,"Please proceed to the next question.",12.2,null,null,{"$f":"'ZR9'!L11","v":0},{"$f":"'ZR9'!L17","v":0},{"$f":"IF(K96=1,10,0)","v":0},"ZR9"]
[null,12.2,"Did you have any goods that are hand-carried out of Singapore by individuals via Seletar Airport, sea or land?","You may zero-rate your supply if you have maintained the export evidence listed in the e-Tax Guide \"GST: Guide on Exports\".\n\nPlease proceed to the next question.",13.1,"Please proceed to the next question.",13.1,null,null,{"$f":"'ZR9'!L14","v":0}]
[null,13,"Transport Documents:"]
["ZR10",13.1,"Did you maintain the required transport document(s) for your export of goods?","Please proceed to the next question.",13.2,"You cannot zero-rate your supply as there is no documentary proof that your goods are exported.\n\nYou must standard-rate your supply and account for output tax.\n\nPlease proceed to the next question.",14,null,null,{"$f":"'ZR10'!L11","v":0},{"$f":"'ZR10'!L14","v":0},null,"ZR10"]
["ZR11",13.2,"Did the transport document(s) show all of the following?\n(a) Your business name as the exporter; and\n(b) Details of your goods (e.g. the description, quantity and value of goods) that can match with the details on your other supporting documents (such as transaction documents e.g. invoice, delivery note, packing list, etc).","Please proceed to the next question.",14,"You cannot zero-rate your supply as there is no proof that the goods you sold are identical to the goods exported.\n\nYou must standard-rate your supply and account for output tax.\n\nPlease proceed to the next question.",14,null,null,{"$f":"'ZR11'!L9","v":0},{"$f":"'ZR11'!L12","v":0},null,"ZR11"]
["ZR12",14,"Exports not supported by sales:\nDid you have any export of goods that are not supported by sales at the point of export?","For control purposes, you should report the commercial value of your goods plus the service fees charged (if applicable) as your zero-rated supply in your GST return when the goods are exported.  If the commercial value of the goods is not available, you may report the import value of the goods as your zero-rated supply. The declaration needs to be supported by commercial transport evidence.\n\nPlease refer to “Exports of goods not supported by sales at the point of exports” of the e-Tax Guide \"GST: Guide on Exports\" for more details.\n\nPlease proceed to the next question.",15,"Please proceed to the next question.",15,null,null,{"$f":"'ZR12'!L9","v":0},{"$f":"'ZR12'!L15","v":0},{"$f":"IF(K101=1,10,0)","v":0},"ZR12"]
[null,15,"Did you have any of the following transactions?\n(a) Sale of goods which are transported from one overseas country to another overseas country without entering Singapore (i.e. third country sale).\n(b) Sale of overseas goods within the Free Trade Zone.","Please exclude this transaction from your GST return as it is outside the scope of GST.\n\nYou should maintain the supporting transaction documents and transport documents to prove your sale and the movement of the goods.\n\nPlease proceed to the next question.","If Q6=Goods only, jump to Q20. If Q6=Goods and services only, jump to Q16.1","Please proceed to the next question.","If Q6=Goods only, jump to Q20. If Q6=Goods and services only, jump to Q16.1",null,null,{"$f":"'ZR12'!L12","v":0}]
[null,16,"International Services:\nYou can zero-rate your supply of services made in Singapore only if it falls within the description of international services under Section 21(3) of the GST Act.  \nThe questions below are not meant for industry-specific services such as:\n–  international transport of passengers and goods;\n–  prescribed financial services;\n–  prescribed services supplied to and directly benefiting an overseas person belonging outside Singapore in his business capacity (and not in his private or personal capacity);\n–  services supplied in relation to ships or aircraft;\n–  prescribed telecommunication services;\n–  services supplied in relation to trust services;\n–  services supplied in relation to co-location in Singapore of computer server equipment (e.g. web-hosting services);\n–  services supplied in relation to the provision of an electronic system relating to the import of goods into or the export of goods out of Singapore; \n–  media sales advertising with at least 51% circulation outside Singapore;\n–  sale and lease of air and sea containers, and prescribed \n   services supplied in relation to air and sea containers; and\n– services performed on goods stored in a warehouse under the Specialised Warehouse Scheme\n\nPlease refer to IRAS website and Section 21(3) of the GST Act for complete information and examples."]
["ZR13",16.100000000000001,"Did you provide the following services completely outside Singapore?\n(a) Cultural, artistic, sporting, educational or entertainment services; or\n(b) Exhibition or convention services; or\n(c) Other services that are supplementary to, including organising the performance outside Singapore, the services referred to in (a) and (b).","You may report as zero-rated supply in your GST return. \n\nPlease proceed to the next question.",17,"You cannot zero-rate your supply, as you have performed these services in Singapore. \n\nYou must standard-rate your supply and account for output tax.\n\nPlease proceed to the next question.",17,"Please proceed to the next question.",17,{"$f":"'ZR13'!L11","v":0},{"$f":"'ZR13'!L14","v":0},null,"ZR13"]
["ZR14",17,"Did you provide services that are directly in connection with any of the following?\n– Land or buildings located outside Singapore.\n– Goods located outside Singapore when your services are performed.\n– Goods to be exported out of Singapore and are supplied to an overseas customer when you perform the services.","You may report as zero-rated supply in your GST return. \n\nPlease proceed to the next question.",18,"You cannot zero-rate your supply as the land, building or goods (not meant for export) are situated in Singapore.\n\nYou must standard-rate your supply and account for output tax.\n\nPlease proceed to the next question.",18,"Please proceed to the next question.",18,{"$f":"'ZR14'!L9","v":0},{"$f":"'ZR14'!L18","v":0},{"$f":"IF(AND(K105=1,K89=1),0,IF(K105=1,25,0))","v":0},"ZR14"]
[null,18,"Did you provide prescribed services:\na) supplied under a contract with a person belonging outside Singapore in his business capacity (and not in his private or personal capacity); and \nb) that directly benefit a person belonging outside Singapore in his business capacity (and not in his private or personal capacity) at the time when your services are performed?\n\nPlease refer to the e-Tax Guide \"GST: Clarification on \"Directly in Connection With\" and \"Directly Benefit\"\" on the interpretation and application of these two expressions used in Section 21(3) to common business scenarios.","You can zero-rate the service and report it as your zero-rated supply in your GST return if the following conditions are satisfied: \n\n(a) The services provided fall within the prescribed services under the Second Schedule of the GST (International Services); and \n(b) Any part of the supply comprising services relating to accommodation and entertainment are excluded for zero-rating.\n\nPlease proceed to the next question.",19,"You cannot zero-rate your supply in your GST return.\n\nPlease proceed to the next question.",19,"Please proceed to the next question.",19,{"$f":"'ZR14'!L12","v":0}]
[null,19,"Did you provide services supplied:\na) under a contract with a person belonging outside Singapore; and \nb) directly benefit a person belonging outside Singapore and who is outside Singapore at the time when your services are performed?  \n\nPlease refer to the e-Tax Guide \"GST: Clarification on \"Directly in Connection With\" and \"Directly Benefit\"\" on the interpretation and application of the two expressions used in Section 21(3) to common business scenarios.","You can zero-rate the service and report it as your zero-rated supply in your GST return if the following conditions are satisfied: \n\n(a) Your contract for services is made with an overseas person\n(b) The contract specifies that your services supplied are directly benefiting overseas person(s) OR\nin the absence of a contractual provision, the flow of services/benefits shows that your services benefit only overseas person(s)   \n(c) The overseas person(s) have a business establishment or fixed establishment in an overseas country. If he is an individual, his usual place of residence is outside Singapore\n\nPlease proceed to the next question.",20,"You cannot zero-rate your supply in your GST return.\n\nPlease proceed to the next question.",20,"Please proceed to the next question.",20,{"$f":"'ZR14'!L15","v":0}]
["ZR15",20,"Does the total amount of your zero-rated supply listings tally with Box 2 of your GST return?","Please proceed to next relevant pre-filing checklist.\n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,"You may have made errors in the reporting of your zero-rated supplies.\n\nInvestigate and reconcile the difference between the values in the listing and GST return. Make amendments, if necessary. \n\nEnsure your declaration in Box 2 is supported by listings and source documents (e.g. invoices, credit notes, transport documents for exports).\n\nPlease proceed to the next relevant pre-filing checklist.\n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,null,null,{"$f":"'ZR15'!L9","v":0},{"$f":"'ZR15'!L12","v":0},{"$f":"IF(AND(K108=1,K89=1),10,IF(K108=1,25,0))","v":0},"ZR15"]
[null,"Zero-rated Supplies (Box 2)"]
[null,"Exempt Supplies (Box 3) and Related Input Tax Claims (Box 7)"]
[null,null,"Exempt Supplies– Properties, Financial Services, Investment Precious Metals or Digital Payment Tokens"]
["ESP1",1,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all local interest income, interest from loans made to staff, realised exchange gains or losses, sale of shares, sale or rental income of residential properties, sales of investment precious metal, supplies of digital payment tokens with effect from 1 Jan 2020 and other categories of exempt supplies made in Singapore recorded in your listings?","Please proceed to the next question.",2,"Include these transactions as your exempt supplies.\n\nPlease proceed to the next question.",2,null,null,{"$f":"'ESP1'!L11","v":0},{"$f":"'ESP1'!L20","v":0},{"$f":"IF(K112=1,20,0)","v":0},"ESP1"]
[null,2,"Your invoices should be numbered in running order. Were there any \"missing\" invoice numbers in your listings?","You need to maintain sufficient documentary evidence (e.g. cancelled invoice) to explain and account for the missing invoice.\n\nPlease proceed to the next question.",3,"Please proceed to the next question.",3,null,null,{"$f":"'ESP1'!L14","v":0}]
[null,3,"Review the listing containing the data extracted from source documents to prepare for your GST return. Did the month end cut-off date for your transactions fall on the last day of the GST prescribed accounting period?","Please proceed to the next question.",4,"Please ensure that the cut-off date coincides with the last day of the GST prescribed accounting period to prevent omission of supplies.\n\nIf the transaction falls after the cut-off date, you need to account for the transaction in the next GST return unless the time of supply is triggered in the current GST return. Please refer to the e-Tax Guide \"GST: Time of Supply Rules\" for details.\n\nIf you have financial accounting periods that do not end on the last day of calendar months, you may apply for special accounting periods for your GST returns. Please write in with your proposed quarterly accounting periods for one year to the Comptroller of GST via email at gst@iras.gov.sg.\n\nPlease proceed to the next question.",4,null,null,{"$f":"'ESP1'!L17","v":0}]
["ESP2",4,"Have you reported the value of exempt supplies based on the prescribed valuation method (gross or net basis) in the e-Tax Guide \"GST: How Do I Prepare My GST Return\" ?\n","Please proceed to the next question.",5,"Report the value of exempt supplies based on the prescribed valuation (gross or net basis).\n\nPlease proceed to the next question.",5,null,null,{"$f":"'ESP2'!L9","v":0},{"$f":"'ESP2'!L18","v":0},{"$f":"IF(K115=1,20,0)","v":0},"ESP2"]
[null,5,"Have you included unrealised gain / loss transactions in your listing (e.g. unrealised gain / loss from your listed shares)?","Unrealised gain / loss is to be excluded. You are only required to include realised gain / loss in your GST returns.\n\nPlease proceed to the next question.",6,"Please proceed to the next question.",6,"Please proceed to the next question.",6,{"$f":"'ESP2'!L12","v":0}]
[null,6,"Did you make any exempt supplies that qualify for zero-rating (e.g. interest income from overseas banks etc)?","Exclude such transactions from exempt supplies and include them as zero-rated supplies instead.\n\nThis is because zero-rating of supplies takes precedence over exempt supplies.\n\nPlease proceed to the next question.",7,"Please proceed to the next question.",7,"Please proceed to the next question.",7,{"$f":"'ESP2'!L15","v":0}]
["ESP3",7,"Are you in the business of property development or leasing of residential properties?\n\nPlease refer to the e-Tax Guides \"GST: Guide for Property Developer\" and \"GST: Property Owners and Property Holding Companies\" for more details.","Please proceed to the next question.",8,"Please proceed to the next question.",9.1,null,null,{"$f":"'ESP3'!L9","v":0},{"$f":"'ESP3'!L12","v":0},{"$f":"IF(K118=1,20,0)","v":0},"ESP3"]
["ESP4",8,"Property developer:\nAre you a property developer?","Please refer to the e-Tax Guide \"GST: Guide for Property Developer\"  for details of your GST treatments with regard to your property developing business.\n\nPlease proceed to the next question.","8.1.1","Please proceed to the next question.","8.1.1",null,null,{"$f":"'ESP4'!L9","v":0},{"$f":"'ESP4'!L12","v":0},null,"ESP4"]
[null,8.1,"Lease of Residential Properties:"]
["ESP5","8.1.1","Did you lease out residential property in Singapore?","Please proceed to the next question.","8.1.2","Please proceed to the next question.","8.2.1",null,null,{"$f":"'ESP5'!L11","v":0},{"$f":"'ESP5'!L14","v":0},null,"ESP5"]
["ESP6","8.1.2","Is the leased residential property furnished with furniture and moveable fittings?","You need to account for output tax on the rental of furniture and moveable fittings which is a standard-rated supply.  \n\nThe rental of the residential property is exempt from GST. You must report the rental of the bare unit as your exempt supply.\n\nPlease refer to the e-Tax Guide \"GST: Property Owners and Property Holding Companies\" on how to compute output tax on rental of furniture and fittings (standard-rated supply) and the rental of the bare unit (exempt supply) of residential property.\n\nPlease proceed to the next question.","8.2.1","The rental of the residential property is exempt from GST. You must report the rental of the bare unit as your exempt supply.\n\nPlease proceed to the next question.","8.2.1",null,null,{"$f":"'ESP6'!L9","v":0},{"$f":"'ESP6'!L12","v":0},null,"ESP6"]
[null,8.1999999999999993,"Sale of Residential Properties:"]
["ESP7","8.2.1","Did you sell any residential property in Singapore?","Please proceed to the next question.","8.2.2","Please proceed to the next question.",8.3000000000000007,null,null,{"$f":"'ESP7'!L11","v":0},{"$f":"'ESP7'!L14","v":0},null,"ESP7"]
["ESP8","8.2.2","Is the residential property sold with furniture and moveable fittings?","You need to account for output tax on the furniture and moveable fittings sold together with the residential unit, based on the consideration received (or open market value if no consideration is received).\n\nThe sale of the residential property is exempt from GST. You must also report the sale of the bare unit as your exempt supply.\n\nPlease refer to the e-Tax Guide \"GST: Property Owners and Property Holding Companies\" for more details.\n\nPlease proceed to the next question.",8.3000000000000007,"The sale of the residential property is exempt from GST. You must also report the sale of the bare unit as your exempt supply.\n\nPlease proceed to the next question.",8.3000000000000007,null,null,{"$f":"'ESP8'!L9","v":0},{"$f":"'ESP8'!L12","v":0},null,"ESP8"]
["ESP9",8.3000000000000007,"Lease of mixed-use properties:\nDid you lease out mixed-use property in Singapore?","You have to charge and account for output tax on the part of the rental relating to the non-residential portion of the property.\n\nIf your rental is not split into residential and non-residential portions, you may determine the rental value of the commercial portion based on open market value.\n\nPlease proceed to the next question.",8.4,"Please proceed to the next question.",8.4,null,null,{"$f":"'ESP9'!L9","v":0},{"$f":"'ESP9'!L15","v":0},null,"ESP9"]
[null,8.4,"Sale of mixed-use properties:\nDid you sell any mixed-used property in Singapore?","You have to charge and account for GST on the part of the selling price relating to the non-residential portion of the property.  \n\nThe proportion of the selling price relating to the non-residential and residential component of the property must be supported by an independent valuation given by a professional valuer.\n\nPlease proceed to the next question.",9.1,"Please proceed to the next question.",9.1,null,null,{"$f":"'ESP9'!L12","v":0}]
[null,9,"Investment Precious Metal (IPM):\n\nPlease refer to the e-Tax Guide \"GST: Guide on Exemption of Investment Precious Metals (IPM)\" for details of the GST treatments with regard to importation and supply of IPM."]
["ESP10",9.1,"Are you in the business of selling precious metal in Singapore?","Please proceed to the next question.",9.1999999999999993,"Please proceed to the next question.",10,null,null,{"$f":"'ESP10'!L11","v":0},{"$f":"'ESP10'!L14","v":0},null,"ESP10"]
["ESP11",9.1999999999999993,"Did you make any sales of precious metal?","The local sales of bars, ingots, wafers that meet all the following criteria should be reported as exempt supplies:\n(a) It is gold of at least 99.5% purity, silver of at least 99.9% purity or platinum of at least 99.9% purity. \n(b) It is capable of being traded on the international bullion market. \n(c) It bears a mark or characteristic that is internationally accepted as guaranteeing its quality. \n(d) It trades at a price based on the spot price of the metal it contains.\n\nThe local sales of coins that fall under the list of qualifying coins prescribed in the Fourth Schedule to the GST Act should be reported exempt supplies.\n\nThe importation and supply of non-IPMs and the export of IPMs are taxable supplies.\n \nExamples of non-IPMs include jewellery, scrap precious metals for refining and precious metals refined by refiners that are not on the “Good Delivery” list of London Bullion Market Association (LBMA) / London Platinum & Palladium Market (LPPM) nor were they endorsed by IE Singapore. \n\nPlease proceed to the next question.",10,"Please proceed to the next question.",10,null,null,{"$f":"'ESP11'!L9","v":0},null,null,"ESP11"]
["ESP12",10,"Digital Payment Tokens:\nPlease refer to the e-Tax Guide “GST: Digital Payment Tokens” for details of the GST treatment with regard to supplies of digital payment tokens",null,10.1,null,10.1,null,null,null,null,null,"ESP12"]
[null,10.1,"Are you in the business of trading digital payment tokens? ","Please proceed to the next question.",10.199999999999999,"Please proceed to the next question.",10.199999999999999,null,null,{"$f":"'ESP12'!L11","v":0},{"$f":"'ESP12'!L20","v":0},{"$f":"IF(K132=1,10,0)","v":0}]
[null,10.199999999999999,"Did you make any supplies of digital payment tokens before 1 Jan 2020?","All supplies made before 1 Jan 2020 are taxable supplies and should be reported in Box 1 or Box 2 of your GST return. \n\nPlease proceed to the next question.",10.3,"Please proceed to the next question.",10.3,null,null,{"$f":"'ESP12'!L14","v":0}]
[null,10.3,"Did you make any supplies of digital payment tokens with effect from 1 Jan 2020? ","Supplies of digital payment tokens in exchange for fiat currency or other digital payment tokens and the provision of any loan, advance or credit of digital payment tokens should be reported as exempt supplies. \n\nPlease proceed to the next question.",11,"Please proceed to the next question.",11,null,null,{"$f":"'ESP12'!L17","v":0}]
["ESP13",11,"Financial Services Provider (e.g. Insurance Company etc):\nDo you provide any services (e.g. provision of life insurance coverage) prescribed under the Fourth Schedule of the GST Act in Singapore?","You should report the services rendered as exempt supplies if they fall within one of the categories provided in the Fourth Schedule of the GST Act.\n\nPlease proceed to the next question.",11.1,"Please proceed to the next question.",11.1,null,null,{"$f":"'ESP13'!L9","v":0},{"$f":"'ESP13'!L15","v":0},{"$f":"IF(K135=1,10,0)","v":0},"ESP13"]
[null,11.1,"Financial Services Intermediaries (e.g. Insurance Agent etc):\nDo you provide any services in Singapore to local customers consisting of arranging, broking, underwriting or advising on any of the activities (e.g. you are acting as an agent selling life insurance coverage from the insurance company to your client) prescribed under the Fourth Schedule of the GST Act in return for a brokerage fee, commission or other similar consideration?","The considerations received for the arranging, broking, underwriting or advising services are your taxable supplies where you are required to account for them in your GST returns.\n\nThe financial services rendered by the financial services provider (e.g. insurance coverage) are not your supplies. You should not include the supplies in your returns.\n\nPlease proceed to the next question.",12.1,"Please proceed to the next question.",12.1,null,null,{"$f":"'ESP13'!L12","v":0}]
["ESP14",12,"Input tax claims in relation to exempt supplies:\n\nPlease refer to the e-Tax Guide \"GST: Partial Exemption and Input Tax Recovery\" for more details.",null,null,null,null,null,null,null,null,null,"ESP14"]
[null,12.1,"Did you satisfy the following conditions under the De Minimis rule?\na) Exempt supplies (Box 3) is not more than an average of $40,000 a month; and\nb) Exempt supplies (Box 3) is not more than 5% of total supplies (Box 4) made in that period.","You may claim all input tax.\n\nPlease proceed to the next question.",13,"Please proceed to the next question.",12.2,null,null,{"$f":"'ESP14'!L11","v":0},{"$f":"'ESP14'!L14","v":0}]
["ESP15",12.2,"Are you granted any special input tax recovery formula or fixed input tax recovery formula?","Claim your input tax using the special input tax formula or fixed input tax formula granted.\n\nPlease proceed to the next question.",13,"Please proceed to the next question.",12.3,null,null,{"$f":"'ESP15'!L9","v":0},{"$f":"'ESP15'!L12","v":0},null,"ESP15"]
["ESP16",12.3,"Are you a Regulation 34 business?\nExamples of Regulation 34 business includes \n- a full bank, wholesale bank or offshore bank licensed under the Banking Act\n- A merchant bank or financial institution approved under section 28 of the Monetary Authority of Singapore Act\n- A life insurance, a general or life reinsurance company/society registered under the Insurance Act, or a reinsurance broker\n- A finance company licensed under the Finance Companies Act. \n\nPlease refer to the e-Tax Guide \"GST: Partial Exemption and Input Tax Recovery\" for the list of Regulation 34 businesses.","(a) Input tax attributable to taxable supplies – claimable\n(b) Input tax attributable to ALL exempt supplies – NOT claimable \n(c) Perform residual input tax apportionment using the following formula: \n\nTotal residual input tax x (Value of exempt supplies / Value of total supplies)\n\nPlease proceed to the next question.",13,"Please proceed to the next question.",12.4,null,null,{"$f":"'ESP16'!L9","v":0},{"$f":"'ESP16'!L12","v":0},null,"ESP16"]
["ESP17",12.4,"Did you classify the exempt supplies into Regulation 33 and Non-Regulation 33?","Please proceed to the next question.",12.5,"Classify the exempt supplies into Regulation 33 and Non-regulation 33 exempt supplies accordingly.\n\nPlease proceed to the next question.",12.5,null,null,{"$f":"'ESP17'!L9","v":0},{"$f":"'ESP17'!L15","v":0},null,"ESP17"]
[null,12.5,"Is the value of the non-regulation 33 exempt supplies more than 5% of the total value of all taxable and exempt supplies (regulation 33 and non-regulation 33 exempt supplies) made in the prescribed accounting period?\n\nCompute using this formula :\n(Value of Non-Reg 33 exempt Supplies / Value of total supplies) x 100%","(a) Input tax attributable to taxable supplies - claimable\n\n(b) Input tax attributable to ALL exempt supplies - NOT claimable \n\n(c) Apportion input tax for common expenses using the following formula: \n\nTotal residual input tax  x  (Value of taxable supplies / Value of total supplies)\n\nPlease proceed to the next question.",13,"(a) Input tax attributable to taxable supplies - claimable\n\n(b) Input tax attributable to Regulation 33 exempt supplies – claimable\n\n(c) Input tax attributable to non-Regulation 33 exempt supplies – NOT claimable \n\n(d) Apportion input tax for common expenses using the following formula:\n\nTotal residual input tax x (Value of taxable supplies + Value of Reg 33 exempt supplies) / Value of total supplies\n\nPlease proceed to the next question.",13,null,null,{"$f":"'ESP17'!L12","v":0}]
["ESP18",13,"Does the total amount of your exempt supply listings tally with Box 3 of your GST return?","Please proceed to next relevant pre-filing checklist.\n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,"Ensure your declaration in Box 3 is supported by listings or source documents (e.g. invoices, credit notes).\n\nPlease proceed to next relevant pre-filing checklist.\n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,null,null,{"$f":"'ESP18'!L9","v":0},{"$f":"'ESP18'!L12","v":0},{"$f":"IF(K143=1,20,0)","v":0},"ESP18"]
[null,"Exempt Supplies – Properties, Financial Services, Investment Precious Metals or Digital Payment Tokens",null,null,null,null,null,null,null,null,null,null,"ESP17"]
[null,"Exempt Supplies – General Business"]
[null,1,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all local interest income, interest from loans made to staff, realised exchange gains or losses, sale of shares and other categories of exempt supplies made in Singapore recorded in your listings?","Please proceed to the next question.",2,"Please include such transactions as your exempt supplies. \n\nPlease proceed to the next question.",2,null,null,{"$f":"'ESG1'!L11","v":0},{"$f":"'ESG1'!L23","v":0},{"$f":"IF(K146=1,20,0)","v":0}]
["ESG1",2,"Have you reported the value of exempt supplies based on the prescribed valuation method (gross or net basis) in the e-Tax Guide \"GST: How Do I Prepare My GST Return\" ?\n","Please proceed to the next question.",3,"Report the value of exempt supplies based on the prescribed valuation (gross or net basis). \n\nPlease proceed to the next question.",3,null,null,{"$f":"'ESG1'!L14","v":0},null,null,"ESG1"]
[null,3,"Have you included unrealised gain / loss transactions in your listing (e.g. unrealised gain / loss from your listed shares)?","Exclude unrealised gain / loss. You are only required to include realised gain / loss in your GST returns.\n\nPlease proceed to the next question.",4,"Please proceed to the next question.",4,"Please proceed to the next question.",4,{"$f":"'ESG1'!L17","v":0}]
[null,4,"Did you make any exempt supplies that qualify for zero-rating (e.g. interest income from overseas banks)?","Exclude such transactions from exempt supplies listing and include them as zero-rating supplies instead.\n\nThis is because zero-rating of supplies take precedence over exempt supplies.\n\nPlease proceed to the next question.","5.1.1","Please proceed to the next question.","5.1.1","Please proceed to the next question.","5.1.1",{"$f":"'ESG1'!L20","v":0}]
[null,5.0999999999999996,"Lease of residential properties:"]
[null,"5.1.1","Did you lease out residential property in Singapore?","Please proceed to the next question.","5.1.2","Please proceed to the next question.","5.2.1",null,null,{"$f":"'ESG2'!L11","v":0},{"$f":"'ESG2'!L14","v":0},{"$f":"IF(K151=1,20,0)","v":0}]
["ESG2","5.1.2","Is the leased residential property furnished with furniture and moveable fittings?\n","You need to account for output tax on the rental of furniture and moveable fittings which is a standard-rated supply.  \n\nThe rental of the residential property is exempt from GST. You must report the rental of the bare unit as your exempt supply.\n\nPlease refer to the e-Tax Guide \"GST: Property Owners and Property Holding Companies\" on how to compute output tax on rental of furniture and fittings (standard-rated supply) and the rental of the bare unit (exempt supply) of residential property.\n\nPlease proceed to the next question.","5.2.1","The rental of the residential property is exempt from GST. You must report the rental of the bare unit as your exempt supply.\n\nPlease proceed to the next question.","5.2.1",null,null,{"$f":"'ESG3'!L9","v":0},{"$f":"'ESG3'!L12","v":0},null,"ESG2"]
["ESG3",5.2,"Sale of residential properties:",null,null,null,null,null,null,null,null,null,"ESG3"]
["ESG4","5.2.1","Did you sell any residential property in Singapore?","Please proceed to the next question.","5.2.2","Please proceed to the next question.",5.3,null,null,{"$f":"'ESG4'!L11","v":0},{"$f":"'ESG4'!L14","v":0},null,"ESG4"]
["ESG5","5.2.2","Is the residential property sold with furniture and moveable fittings?","You need to account for output tax on the furniture and moveable fittings sold together with the residential unit, based on the consideration received (or open market value if no consideration is received).\n\nThe sale of the residential property is exempt from GST. You must also report the sale of the bare unit as your exempt supply.\n\nPlease refer to the e-Tax Guide \"GST: Property Owners and Property Holding Companies\" for more details.\n\nPlease proceed to the next question.",5.3,"The sale of the residential property is exempt from GST. You must also report the sale of the bare unit as your exempt supply.\n\nPlease proceed to the next question.",5.3,null,null,{"$f":"'ESG5'!L9","v":0},{"$f":"'ESG5'!L12","v":0},null,"ESG5"]
["ESG6",5.3,"Lease of mixed-use properties:\nDid you lease out mixed-use property in Singapore?","You have to charge and account for output tax on the part of the rental relating to the non-residential portion of the property.\n\nIf your rental is not split into residential and non-residential portions, you may determine the rental value of the commercial portion based on open market value.\n\nPlease proceed to the next question.",5.4,"Please proceed to the next question.",5.4,null,null,{"$f":"'ESG6'!L9","v":0},{"$f":"'ESG6'!L15","v":0},{"$f":"IF(K156=1,20,0)","v":0},"ESG6"]
[null,5.4,"Sale of mixed-use properties:\nDid you sell any mixed-used property in Singapore?","You have to charge and account for output tax on the part of the selling price relating to the non-residential portion of the property.  \n\nThe proportion of the selling price relating to the non-residential and residential component of the property must be supported by an independent valuation given by a professional valuer.\n\nPlease proceed to the next question.",6.1,"Please proceed to the next question.",6.1,null,null,{"$f":"'ESG6'!L12","v":0}]
[null,6,"Input tax claims in relation to exempt supplies:\n\nPlease refer to the e-Tax Guide \"GST: Partial Exemption and Input Tax Recovery\" for more details."]
["ESG7",6.1,"Are all your exempt supplies under Regulation 33?","You can claim all input tax.\n\nPlease proceed to the next question.",7,"Please proceed to the next question.",6.2,null,null,{"$f":"'ESG7'!L11","v":0},{"$f":"'ESG7'!L14","v":0},{"$f":"IF(K159=1,20,0)","v":0},"ESG7"]
["ESG8",6.2,"Did you satisfy the following conditions under the De Minimis rule?\na) Exempt supplies (Box 3) is not more than an average of $40,000 a month; and\nb) Exempt supplies (Box 3) is not more than 5% of total supplies (Box 4) made in that period.\n\nPlease refer to e-Tax Guide \"GST: Partial Exemption and Input Tax Recovery\" for more details.","You can claim all input tax.\n\nPlease proceed to the next question.",7,"Please proceed to the next question.",6.3,null,null,{"$f":"'ESG8'!L9","v":0},{"$f":"'ESG8'!L12","v":0},null,"ESG8"]
["ESG9",6.3,"Did you classify the exempt supplies correctly into Regulation 33 and Non-regulation 33?","Please proceed to the next question.",6.4,"Classify the exempt supplies into Regulation 33 and Non-regulation 33 exempt supplies accordingly.\n\nPlease proceed to the next question.",6.4,null,null,{"$f":"'ESG9'!L9","v":0},{"$f":"'ESG9'!L15","v":0},null,"ESG9"]
[null,6.4,"Is the value of the non-regulation 33 exempt supplies more than 5% of the total value of all taxable and exempt supplies (regulation 33 and non-regulation 33 exempt supplies) made in the prescribed accounting period?\n\nCompute using this formula :\n(Value of Non-Reg 33 exempt Supplies / Value of total supplies) x 100%","(a) Input tax attributable to taxable supplies - claimable\n\n(b) Input tax attributable to ALL exempt supplies - NOT claimable \n\n(c) Apportion input tax for common expenses using the following formula: \n\nTotal residual input tax  x  (Value of taxable supplies / Value of total supplies)\n\nPlease proceed to the next question.",7,"(a) Input tax attributable to taxable supplies - claimable\n\n(b) Input tax attributable to Regulation 33 exempt supplies – claimable\n\n(c) Input tax attributable to non-Regulation 33 exempt supplies – NOT claimable \n\n(d) Apportion input tax for common expenses using the following formula:\n\nTotal residual input tax x (Value of taxable supplies + Value of Reg 33 exempt supplies) / Value of total supplies\n\nPlease proceed to the next question.",7,null,null,{"$f":"'ESG9'!L12","v":0}]
["ESG10",7,"Does the total amount of your exempt supply listings tally with Box 3 of your GST return?","Please proceed to next relevant pre-filing checklist.\n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,"Ensure your declaration in Box 3 is supported by listings or source documents (e.g. invoices, credit notes).\n\nPlease proceed to next pre-filing checklist.\n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,null,null,{"$f":"'ESG10'!L9","v":0},{"$f":"'ESG10'!L12","v":0},{"$f":"IF(K163=1,20,0)","v":0},"ESG10"]
[null,"Exempt Supplies – General Business"]
[null,"Exempt Supplies (Box 3) and Related Input Tax Claims (Box 7)"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
[null,1,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all your local purchases and imports (for which the GST incurred can be claimed) recorded in your listings?","Please proceed to the next question.",2,"You should include only local purchases and imports where input tax is claimable.\n\nPlease proceed to the next question.",2,null,null,{"$f":"'TP1'!L11","v":0},{"$f":"'TP1'!L23","v":0},{"$f":"IF(K167=1,10,0)","v":0}]
["TP1",2,"Have you recorded all credit notes received from your supplier or debit notes issued to your supplier in respect of your purchases?\n\nNote: If the credit notes are subsequently received from your suppliers, they should be compared with the debit notes that you issued. Adjustment can only be made once and the debit and credit notes must not be used simultaneously as accounting documents.","Please proceed to the next question.",3,"You should include all debit notes issued or credit notes received.\n\nPlease proceed to the next question.",3,"Please proceed to the next question.",3,{"$f":"'TP1'!L14","v":0},null,null,"TP1"]
[null,3,"Do you have any mechanism that alerts you when you try to process a duplicate tax invoice, customer accounting tax invoice or import permit in the system (e.g. accounting software etc)?","Please proceed to the next question.",4,"You have to perform manual checks to ensure you do not double claim any input tax (e.g. group transactions by dates and suppliers' name and look through the listing to ensure no tax invoice, customer accounting tax invoice or import permit is processed twice).\n\nA good practice is to indicate on the tax invoice, customer accounting tax invoice or import permit when it has been entered in accounting system.\n\nPlease proceed to the next question.",4,null,null,{"$f":"'TP1'!L17","v":0}]
[null,4,"Did you claim input tax based on the date of tax invoice, customer accounting tax invoice, simplified tax invoice or import permit?","Please review your taxable purchases listing and ensure that the dates of tax invoices, customer accounting tax invoice, simplified tax invoice or import permits are within the prescribed accounting period of the GST return. \n\nPlease proceed to the next question.",5,"You may claim input tax based on the date of your posting or processing of suppliers' tax invoice, customer accounting tax invoice, simplified tax invoice or import permit into your accounting system provided you comply with the following:\n\n1) Your basis of claiming input tax based on the date of posting or processing of the relevant tax invoices or import permits in the accounting system is applied consistently in all your GST returns;\n2) You have the original tax invoices and import permits at the time of claiming your input tax; and\n3) There are internal controls in place to ensure that there is no double claiming of input tax.\n\nIf you have tax invoices which are dated before the accounting period of your GST return, please ensure that you do not claim for these invoices again in another period.\n\nIf you have tax invoices which are dated after the current accounting period of your GST return, please do not claim for these invoices in this current GST return.\n\nPlease proceed to the next question.",5,null,null,{"$f":"'TP1'!L20","v":0}]
[null,5,"Are you carrying on both business and non-business activities?\n\nNote: Some examples of non-business activities are activities that are private or personal in nature, free activities provided without commercial reasons, activities with non-business objects in philanthropic, religious, political, patriotic or public domain.\n\nTo help you determine business and non-business activities for GST purpose, please refer to the e-Tax Guide, \"GST on Non-Business Receipts\".\n\n","If you are carrying on both business and non-business activities, you can only claim input tax attributable to business activities for the making of taxable supplies.\n\nIf you receive grants which enable you to provide free or subsidised goods and services, you will be treated as carrying on both business and non-business activities. You will not be allowed to claim the GST (input tax) incurred on your taxable purchases in full as part of it is attributable to your non-business activities.\n\nFor more information on grants and input tax apportionment, please refer to the e-Tax Guide, \"GST Guide for Charities and Non-Profit Organisations\".\n\nIf you procure imported services, you may be required to account for GST on the imported services by way of Reverse Charge (RC). You will be entitled to make the corresponding input tax claim, subject to input tax recovery conditions. For more details, please refer to the e-Tax Guide \"GST: Taxing imported services by way of Reverse Charge\".\n\nPlease proceed to the next question.\n",6,"Please proceed to the next question.",6,null,null,{"$f":"'TP2'!L9","v":0},{"$f":"'TP2'!L18","v":0},{"$f":"IF(K171=1,10,0)","v":0}]
["TP2",6,"Did you make non-taxable purchases (e.g. purchase or lease of residential properties, financial services received like bank charges, loans)?","You should exclude non-taxable purchase from your GST return and ensure you do not claim input tax.\n\nPlease proceed to the next question.",7,"Please proceed to the next question.",7,null,null,{"$f":"'TP2'!L12","v":0},null,null,"TP2"]
[null,7,"Did you purchase from non-GST registered suppliers?","You should exclude such purchase from GST return and ensure you do not claim input tax.\n\nPlease proceed to the next question.",8,"Please proceed to the next question.",8,null,null,{"$f":"'TP2'!L15","v":0}]
[null,8,"Did you make purchases for non-business purposes (e.g. private or personal use)?","You should exclude non-business purchase from your GST return and ensure you do not claim input tax.\n\nPlease proceed to the next question.",9,"Please proceed to the next question.",9,null,null,{"$f":"'TP3'!L9","v":0},{"$f":"'TP3'!L21","v":0},{"$f":"IF(K174=1,10,0)","v":0}]
["TP3",9,"Did you make purchases that are treated as disregarded for GST purposes (e.g. dividends, traffic fines)?","Exclude such purchase from GST return and ensure you do not claim input tax.\n\nPlease proceed to the next question.",10,"Please proceed to the next question.",10,null,null,{"$f":"'TP3'!L12","v":0},null,null,"TP3"]
[null,10,"Did you purchase goods from overseas which were not imported into Singapore?","You should exclude such out-of-scope purchases from your GST return. \n\nPlease proceed to the next question.",11,"Please proceed to the next question.",11,null,null,{"$f":"'TP3'!L15","v":0}]
[null,11,"Did you make zero-rated purchases (e.g. purchase of air tickets, international freight charges, IDD calls, goods exported directly by your local suppliers)?","Please include such purchases in Box 5 of your GST return.\n\nThere is no input tax to be claimed as such purchases are taxed at 0%.\n\nPlease proceed to the next question.",12,"Please proceed to the next question.",12,null,null,{"$f":"'TP3'!L18","v":0}]
[null,12,"Are your local purchases supported with valid tax invoices, customer accounting tax invoices, simplified tax invoices or receipts that contains supplier's GST registration number?","Please proceed to the next question.",13,"Your input tax claim will be disallowed without supporting valid tax invoices, customer accounting tax invoices, simplified tax invoices or receipts that contain supplier's GST registration number (i.e. your supplier is GST registered).\n                              \nIf your supplier who is not GST-registered had charged you 'GST', you cannot claim the 'GST' as it is not a valid input tax claim. You should seek a refund from the supplier and report such unauthorised collection to IRAS. \n\nPlease proceed to the next question.",13,null,null,{"$f":"'TP4'!L9","v":2},{"$f":"'TP4'!L18","v":0},{"$f":"IF(K178=1,10,0)","v":0}]
["TP4",13,"For local purchases greater than $1,000 (including GST), have you ensured that you maintain a valid tax invoice or customer accounting tax invoice bearing your name and that the GST claimed is the GST amount reflected on the tax invoice?","Please proceed to the next question.",14,"Your input tax claim will be disallowed without valid supporting tax invoice or customer accounting tax invoice bearing your name. \n\nWith effect from 1 Feb 2014, as an administrative concession, for purchases relating to entertainment expenses greater than $1,000 (including GST), you can claim the input tax incurred with a simplified tax invoice if you maintain alternative documentary payment evidence and information on entertainment details (such as name of person entertained, purpose of entertainment, person incurring the expenses, etc) to support your claim. This concession is applicable only to food and drinks. In the event that the expense comprises items other than food and drinks (e.g. rental of yacht), a proper tax invoice is still required to support the full claim. \n\nPlease proceed to the next question.",14,"Please proceed to the next question.",14,{"$f":"'TP4'!L12","v":3},null,null,"TP4"]
[null,14,"For local purchases not more than $1,000 (including GST), have you ensured that the GST claimed is the GST amount reflected on the tax invoice, simplified tax invoice or receipt? \n\nIf no separate GST amount is reflected on the simplified tax invoice or receipt, is the GST claimed computed by re-grossing invoice value by tax fraction of 9/109*?\n\n* based on prevailing GST rate of 9%","Please proceed to the next question.",15,"Please ensure you only claim GST based on the amount stated on the tax invoice, simplified tax invoice or receipt.  \n\nIf no separate GST amount is reflected, you can only claim GST based on tax fraction of 9/109 of the invoice value.\n\nPlease proceed to the next question.",15,"Please proceed to the next question.",15,{"$f":"'TP4'!L15","v":0}]
[null,15,"Purchases made by employees on your behalf:\nDid your employees make purchases on your behalf?","Generally, you are not allowed to claim input tax if the tax invoices are not addressed to the taxable person (i.e. your company name). However, input tax claims can be allowed if you can prove that your employee is acting as an agent of the taxable person (i.e. your company) in receiving the supply of goods or services. For example, evidence of reimbursements made to the employee and recognising the bills as business expenses in your accounts, etc.\n\nThe input tax claims are subject to other conditions as follows:\n- You are a GST-registered business;\n- The goods or services are used or to be used for the purpose of your business;\n- The input tax is directly attributable to taxable supplies or out-of-scope supplies which would be taxable if made in Singapore;\n- The input tax claims are not disallowed expenses under Regulations 26 and 27 of the GST (General) Regulations.\n\nYou will need to segregate the business expenses from the private expenses. GST incurred for the private expenses is not claimable.\n\nPlease proceed to the next question.",16,"Please proceed to the next question.",16,null,null,{"$f":"'TP5'!L9","v":0},{"$f":"'TP5'!L15","v":0},{"$f":"IF(K181=1,10,0)","v":0}]
["TP5",16,"Foreign currency purchases:\nDid you make purchases in foreign currency?","Please ensure that the GST recorded in your listing is as per the GST amount stated on tax invoice or customer accounting tax invoice in Singapore dollars (SGD). If the SGD equivalent amount is not stated in your supplier's tax invoice, please check with your supplier.\n\nThe value of the taxable purchases should be converted to SGD as well.\n\nPlease proceed to the next question.",17,"Please proceed to the next question.",17,null,null,{"$f":"'TP5'!L12","v":0},null,null,"TP5"]
["TP6",17,"Import purchases:\nDid you import goods?","You are allowed to claim the GST incurred on importation of goods only if you satisfy all the conditions for claiming input tax:\n- The goods or services must have been supplied to you or the goods have been imported by you acting as a Section 33(2) or Section 33A agent;  \n- The goods or services are used or to be used for the purpose of your business; \n- The input tax is directly attributable to your taxable supplies or out-of-scope supplies which would be taxable if made in Singapore; \n- The input tax claims must be supported by tax invoices addressed to you, customer accounting tax invoices or simplified tax invoices. The claims should also be supported by import permits which show you as the importer of the goods; and\n- The input tax claims are not disallowed expenses under Regulation 26 and 27 of the GST (General) Regulations. \n\nFor goods imported via courier or air express shipments through TNT Express Worldwide (S) Pte Ltd, Federal Express (S) Pte Ltd, United Parcel Service Singapore Pte Ltd or DHL Express (Singapore) Pte Ltd, you may use the tax invoices issued by these 4 companies to support your import GST claims instead of the import permit.  Please refer to the e-Tax Guide” GST: Guide on Imports” for more information.\n\nWith effect from 1 Jan 2015, you can also claim the full GST incurred on the re-import of goods belonging to your local customers or GST-registered overseas customers, which you have previously sent abroad for value-added activities. Examples of such value-added activities are testing, repair, assembly and manufacturing. This is provided for under the new Section 33B and Regulation 42B. \n\nIf you are approved under the Major Exporter Scheme (MES), Import GST Deferment Scheme (IGDS), Approved Contract Manufacturer and Trader (ACMT) Scheme as an ACMT CM or Approved Refiner and Consolidator Scheme (ARCS) as an Approved Refiner, you can use the import GST suspension/deferment privileges of the schemes to re-import the value-added goods without paying GST. Please refer to the e-Tax Guide “GST: Claiming of GST on re-import of value-added goods” for information on the eligibility conditions and requirements.\n\nPlease proceed to the next question.",18,"Please proceed to the next question.",18,null,null,{"$f":"'TP6'!L9","v":0},{"$f":"'TP6'!L12","v":0},{"$f":"IF(K183=1,10,0)","v":0},"TP6"]
["TP7",18,"Did you make the following purchases which are specifically disallowed under Regulation 26 and 27 of the GST (General) Regulations?\n- Club subscription fee\n- Medical and accident insurance premium\n- Medical expenses\n- Family benefits (to employee's spouse, child or relative)\n- Any transaction involving betting, sweepstakes, lotteries, fruit machines and games of chance\n- Cost of running expenses (e.g. petrol, parking, repair and maintenance, insurance) of motor cars\n\nFor more information of above disallowed expenses, please refer to Appendix A of the e-Tax Guide \"GST: Fringe Benefits\".","Please exclude such purchase from GST return and ensure you do not claim input tax.\n\nPlease proceed to the next question.",19.100000000000001,"Please proceed to the next question.",19.100000000000001,null,null,{"$f":"'TP7'!L9","v":0},{"$f":"'TP7'!L12","v":0},null,"TP7"]
[null,19,"Input tax claims on imported services subject to Reverse Charge (RC) "]
["TP7a",19.100000000000001,"Did you have imported services subject to RC?","Please ensure that you have accounted for output tax on your imported services subject to RC. You may be entitled to claim the corresponding input tax, subject to the input tax claiming conditions.\n\nIf you are carrying on both business and non-business activities, you can only claim input tax attributable to business activities for the making of taxable supplies.\n\nIf you are making exempt supplies, please ensure that you complete the Pre-Filing Checklist for \"Exempt Supply” to determine the treatment of your input tax claim.\n\nPlease complete the Pre-Filing Checklist for \"Imported Services Subject to Reverse Charge”.\n\nPlease proceed to the next question.",19.2,"Please proceed to the next relevant pre-filing checklist. \n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",20,null,null,{"$f":"TP7a!L11","v":0},{"$f":"TP7a!L14","v":0},null,"TP7a"]
["TP7b",19.2,"Are your input tax claims on imported services supported with overseas suppliers' invoices that provides the supplier's name and address, invoice date and number, and description and value of services supplied?","If the overseas supplier issues a foreign currency denominated invoice, please ensure that the GST amount recorded in your listing is converted using an acceptable exchange rate. The input tax claim amount must be converted to SGD using the same exchange rate that is used to compute the SGD equivalent of the output tax amount.\n\nIf your overseas supplier is GST-registered under the overseas vendor registration regime and had charged you 'GST' on your purchase of digital services, you cannot claim the 'GST' as it is not a valid input tax claim. You should seek a refund of the 'GST' from the overseas supplier. \n\nPlease proceed to the next question.",19.3,"You are not allowed to claim the input tax without a supporting invoice from your overseas supplier that provides the supplier's name and address, invoice date and number, and description and value of services supplied.\n\nHowever, you may write to the Comptroller to seek approval to recover the input tax based on alternative documents.\n\nPlease proceed to the next question.",19.3,null,null,{"$f":"TP7b!L9","v":0},{"$f":"TP7b!L18","v":0},null,"TP7b"]
[null,19.3,"GST reporting:\nDid you include the value of imported services subject to RC in Box 5 and the corresponding input tax in Box 7 of your GST return?","No further action required.\n\nPlease proceed to the next question.",19.399999999999999,"For your input tax claims on imported services subject to RC, you are required to report the value of imported services in Box 5 and corresponding input tax amount in Box 7 of the GST return.\n\nPlease proceed to the next question.",19.399999999999999,null,null,{"$f":"TP7b!L12","v":0}]
[null,19.399999999999999,"Adjustment for unpaid invoices:\nDid you make GST claim for imported services which you have not paid the overseas supplier for more than 12 months?\n\nNote: If payment is subsequently made to the supplier, you will have to account for the output tax in Box 6 and claim the corresponding input tax in Box 7.","Please complete the \"Refund of Reverse Charge Transaction: Checklist for Self-Review of Eligibility of Claim\" available on IRAS website.\n\nIf you satisfy all the conditions in the self-review checklist, you can proceed to make a claim in Box 7 and Box 11 of your GST return. You need not submit the self-review checklist to IRAS but you should keep it as part of your records. You may be asked to submit this checklist in the course of an audit.\n\nPlease proceed to the next question. ",20,"Please proceed to the next question.",20,null,null,{"$f":"TP7b!L15","v":0}]
["TP8",20,"Input tax claims in relation to exempt supplies:\nDid you make exempt supplies?","If you are making exempt supplies, please ensure that you complete the Pre-Filing Checklist for \"Exempt Supply” to determine the treatment of your input tax claim.\n\nPlease proceed to the next question.",21,"Please proceed to the next question.",21,null,null,{"$f":"'TP8'!L9","v":0},{"$f":"'TP8'!L15","v":0},{"$f":"IF(K190=1,10,0)","v":0},"TP8"]
[null,21,"Bad debt relief:\nDid you make any bad debt relief claims?\n\nNote: If you recover bad debt subsequently, you will have to account for GST in Box 6.","Please complete the “Self-review of Eligibility to Claim Bad Debt Relief” checklist available on IRAS website.\n\nIf you satisfy all the conditions in the self-review checklist, you can proceed to make a claim in Box 7 (input tax and refunds claimed) and Box 11 of your GST return. You need not submit the self-review checklist to IRAS but you should keep it as part of your records. You may be asked to submit this checklist in the course of an audit.\n\nPlease proceed to the next question.",22,"Please proceed to the next question.",22,null,null,{"$f":"'TP8'!L12","v":0}]
[null,22,"Are you under any of these import GST deferment/ suspension schemes?\n- Import GST Deferment Scheme (IGDS)\n- Major Exporter Scheme (MES)\n- Approved Third Party Logistics (3PL) Company Scheme \n- Approved Contract Manufacturer and Trader (ACMT) Scheme\n- Approved Import GST Suspension Scheme (AISS)\n- Approved Refiner and Consolidator Scheme (ARCS)","Please complete the Pre-Filing checklist for \"Goods Imported under Import GST Deferment Scheme (IGDS) and Taxable Purchases & Input Tax & Refunds Claimed\" if you are under the Import GST Deferment Scheme (IGDS).\n\nPlease complete the Pre-Filing checklist for \"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes and Taxable Purchases\" if you are under the other import GST suspension schemes.\n\nPlease proceed to the next question.",23,"Please proceed to the next question.",23,null,null,{"$f":"'TP9'!L9","v":0},{"$f":"'TP9'!L15","v":0},{"$f":"IF(K192=1,10,0)","v":0}]
["TP9",23,"Pre-registration claims:\nDid you make any pre-registration claims?\n\nNote: You can only make pre-registration claims in your first GST return. If you have already submitted your first GST return, please request for GST F7 via myTax Portal for your first prescribed accounting period and make your amendments in Box 5, Box 7 and Box 12 accordingly.","Please complete the “Pre-Registration GST: Checklist for Self-Review of Eligibility of Claim” available on IRAS website.\n\nIf you satisfy all the conditions in the checklist, you may proceed to include the value of taxable purchases and corresponding GST claims in Box 5, Box 7 and Box 12 respectively of your first GST return.  \n\nNote: If the services or goods acquired by you are used to make supplies straddling your GST registration (i.e. supplies made before and after GST registration) or the goods are partially consumed before your GST registration, you need to apportion the GST incurred. Only the portion of GST that is attributable to the supplies made after registration is claimable. You may refer to the e-Tax Guide “GST: Pre-Registration Claims on Goods and Services” for information on the various formulae that you may use for apportionment purposes.\n\nIf you wish to claim pre-incorporation GST claims, please write in to IRAS for approval with your confirmation that:\n1) The purchases must have been intended for use by your company to make taxable supplies after becoming GST-registered; and\n2) The purchases (treated as purchases by the company) must satisfy all the conditions for claiming pre-registration GST.\n\nUpon approval, your company may claim the GST incurred in the first GST return.\n\nPlease proceed to the next question.",24,"Please proceed to the next question.",24,null,null,{"$f":"'TP9'!L12","v":0},null,null,"TP9"]
[null,24,"Goods given free as gifts:\nDid you purchase goods that you give away free as gifts (including to employees)?","Refer to Pre-Filing Checklist for \"Standard-rated Supplies and Output Tax\" to determine if deeming of output tax is necessary.\n\nPlease proceed to the next question.",25,"Please proceed to the next question.",25,null,null,{"$f":"'TP10'!L9","v":0},{"$f":"'TP10'!L15","v":0},{"$f":"IF(K194=1,10,0)","v":0}]
["TP10",25,"Are you a retailer who participated in the Tourist Refund Scheme?","Please proceed to the next question.",25.1,"Please proceed to the next question.",26,null,null,{"$f":"'TP10'!L12","v":0},null,null,"TP10"]
["TP11",25.1,"Are you operating Electronic Tourist Refund Scheme (eTRS) as an independent retailer or as an affiliated retailer with a Central Refund Agency? \n\nPlease refer to the e-Tax Guides \"Guide for Retailers Participating in Tourist Refund Scheme\" and \"GST Guide on the Electronic Tourist Refund Scheme\" for more information.","Although you have engaged the services of Central Refund Agencies for the purpose of tourist refund, you are still required to account for standard-rated supply (Box 1) and output tax (Box 6) on your sale to tourist.\n\nBefore issuing the eTRS ticket, you must sight the passport of the tourist to ensure that the tourist is eligible for the scheme.\n\nAs the GST refund is made by the Central Refund Agency to the customer, you cannot claim any refund from IRAS. The Central Refund Agency may claim the GST from IRAS after refund has been made to the customer.\n\nPlease proceed to the next question.",26,"You need to account for standard-rated supply (Box 1) and output tax (Box 6) on your sale to tourist.\n\nBefore you issue an eTRS ticket to the tourist, you must sight the passport of the tourist to ensure that the tourist is eligible for the scheme.\n\nYou must make a refund to your customer within 3 months after the date the application of the tourist for the refund is approved.\n\nAfter you have refunded the GST to your customer, you may claim the GST refund from IRAS by declaring the amount refunded in Box 7 (Input tax and refunds claimed) of your GST return for the accounting period in which the refund is made.\n\nPlease proceed to the next question.",26,null,null,{"$f":"'TP11'!L9","v":0},{"$f":"'TP11'!L12","v":0},null,"TP11"]
["TP12",26,"Final Return:\nIs this your final return (GST F8)?","Refer to Pre-Filing Checklist for \"Standard-rated Supplies and Output Tax\" to determine if deeming of output tax is necessary.\n\nPlease proceed to the next question.",27,"Please proceed to the next question.",27,null,null,{"$f":"'TP12'!L9","v":0},{"$f":"'TP12'!L18","v":0},{"$f":"IF(K197=1,10,0)","v":0},"TP12"]
[null,27,"Does the total amount of your taxable purchase listings and import permit listings (if any) tally with Box 5, Box 7 and Box 9 of your GST return?","Please proceed to the next question.",28,"Ensure your declaration in Box 5, Box 7 and Box 9 are supported by listings or source documents (e.g. tax invoices, customer accounting tax invoices, import permits).\n\nPlease proceed to the next question.",28,null,null,{"$f":"'TP12'!L12","v":0}]
[null,28,"Compare your \"Computed input tax (A)\" with \"Declared input tax (Box 7)\" as follows:\ni) Calculate [Box 5 - Box 9] x 9% = \"A\". \nii) Compare Box 7 with \"A\".\niii) Is Box 7 greater than \"A\"?\n\nNote: 9% is the prevailing GST rate.","You may have over-claimed your input tax or under-stated your purchase amount.  \n\nInvestigate and note down findings. Make amendments, if necessary.\n\nPlease proceed to the next relevant pre-filing checklist. \n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,"Please proceed to the next relevant pre-filing checklist. \n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,null,null,{"$f":"'TP12'!L15","v":0}]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
[null,"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes (Box 9) and Taxable Purchases (Box 5)"]
[null,1,"Review the listing containing the data extracted from source documents to prepare for your GST return. Did you record your import with GST suspended based on import permit dates?","Review your import permit listing and ensure import permit dates are within the prescribed accounting period of the GST return.\n\nPlease ensure that:\n(i) Imports recorded in your listing are supported by ME / MC permits taken up in your name. \n(ii) You have internal controls in place to prevent double recording of the import.\n\nPlease proceed to the next question.",2,"You may record your import based on the processing date of import permits into your accounting system.  \n\nReview your import permit listing and ensure processing dates are within the prescribed accounting period of the GST return. \n\nPlease ensure that:\n(i) Imports recorded in your listing are supported by ME / MC permits taken up in your name. \n(ii) You have internal controls in place to prevent double recording of the import.\n\nPlease proceed to the next question.",2,null,null,{"$f":"'ME1'!L11","v":0},{"$f":"'ME1'!L17","v":0},{"$f":"IF(K202=1,25,0)","v":0}]
["ME1",2,"Did you declare any import permit with GST suspended that does not bear your name as the importer in your GST return?","You can import goods with GST suspended under the Major Exporter Scheme (MES), Approved 3rd Party Logistics Scheme (A3PL), Approved Import GST Suspension Scheme (AISS), Approved Contract Manufacturer and Trader Scheme (ACMT) and Approved Refiner and Consolidator Scheme (ARCS).\n\nIn general, you can only use your import GST suspension privileges to import your own goods and goods belonging to your overseas non-GST registered principals, where you act as a Section 33(2) or Section 33A agent. This is unless the scheme you are approved under confers you more import GST suspension privileges.\n\nWith effect from 1 Jan 2015, you can also use the import GST suspension privileges of the MES, ACMT scheme and ARCS (Refiner) to re-import goods belonging to your local customers or overseas GST-registered customers which you previously sent abroad for value added activities under Section 33B. Please refer to the e-Tax Guide “GST: Claiming of GST on re-import of value-added goods” for information on the eligibility conditions and requirements.\n\nWhen you import goods for purposes approved under the scheme granted to you, you should be named as the importer of record on the permit. Please check with your declaring agent if the permit(s) do not bear your name as importer and inform IRAS immediately. Please exclude from your GST return imports that are made under your name for purposes other than those approved under your scheme. You need to also resolve this error with your declaring agent and inform IRAS immediately. \n\nYou must maintain relevant documents such as commercial invoice to support the correct value of goods imported and the reconciliation between the figures reflected on the invoices/permits and the figures reflected in the GST returns.\n\nPlease proceed to the next question.",3,"Please proceed to the next question.",3,null,null,{"$f":"'ME1'!L14","v":0},null,null,"ME1"]
[null,3,"Did you import goods that belong to others* or not for the use of your business?\n\n* Note: This excludes situations where you have imported goods for your non GST-registered overseas principals as their agent under Section 33(2) or Section 33A, or local or GST-registered overseas customers under Section 33B (with effect from 1 Jan 2015).\n","You are not allowed to use your import GST suspension scheme (MES/A3PL/AISS/ACMT/ARCS) privileges to import goods other than for purposes approved under the scheme.\n\nExamples of unapproved use of schemes are:\n- For the MES scheme, goods on behalf of overseas individuals or any other businesses (e.g. customers or related companies) unless you are acting as their local agent under Section 33(2) or Section 33A or re-importing the goods under Section 33B (with effect from 1 Jan 2015); or\n- Goods for the private use of any person (e.g. company director or staff).\n\nExclude such imports from your GST return and write to IRAS for rectification of the errors immediately.\n\nPlease proceed to the next question.",4,"Please proceed to the next question.",7,null,null,{"$f":"'ME2'!L9","v":0},{"$f":"'ME2'!L12","v":0},{"$f":"IF(K204=1,25,0)","v":0}]
["ME2",4,"Did you act as a Section 33(2) agent, where you import goods belonging to an overseas person, for the purpose of supplying them as its agent either locally or for export?","You could be considered as acting as a Section 33(2) agent if the following conditions are satisfied: \n\n- Your overseas principals do not belong in Singapore and are not registered for GST;\n- You have documentary evidence to prove that you are acting as an agent for your overseas principal (e.g. letter of appointment, instructions from overseas principals on movement of such goods, billings between you and your overseas principal, etc.);\n- You are able to differentiate import permits taken up for your own goods from those belonging to overseas principals;\n- You have control and custody of the goods owned by your overseas principals at all times; and\n- You have a system in place to trace subsequent sales made.  Report the subsequent sales as standard-rated supply if sold locally or zero-rated supply if exported.  Proper documentation (e.g. tax invoices or export evidence) must be maintained.\n\nIf any of the conditions is not fulfilled, please exclude such imports from your GST return and write to IRAS for rectification of the errors immediately.\n\nPlease proceed to the next question.",5,"If the goods are re-exported back to the same overseas principal (without a subsequent supply of the goods), you could be considered as acting as a Section 33A agent. \n\nPlease proceed to the next question.",5,null,null,{"$f":"'ME3'!L9","v":0},{"$f":"'ME3'!L18","v":0},null,"ME2"]
["ME3",5,"Did you act as a Section 33A agent, where you import goods belonging to an overseas person and subsequently export the goods (without a subsequent supply of the goods)?","You could be considered as acting as a Section 33A agent if the following conditions are satisfied:\n\n- Your overseas principals do not belong in Singapore and are not registered for GST;\n- The GST paid at importation is eligible for claim as input tax by the overseas person if the overseas person had been a taxable person in Singapore and had imported the goods himself;\n- You do not obtain reimbursement of the tax paid at importation. Hence, you must not obtain a reimbursement of the import GST paid from the overseas person nor add the import GST to your service fees to the overseas person;\n- The goods are imported for a qualifying purpose;\n- You retain control over the goods during the period when they are in Singapore. If the goods undergo a treatment or process subsequent to the importation that changes their nature and form, you must be able to track the goods; and\n- You must ensure that the goods are exported or installed/ fitted onto a ship or aircraft within 3 years or before you de-register from GST (whichever is the earlier).\n\nIf any of the conditions is not fulfilled, please exclude such imports from your GST return and write to IRAS for rectification of the errors immediately.\n\nPlease proceed to the next question.",6,"Please proceed to the next question.",6,null,null,{"$f":"'ME3'!L12","v":0},null,null,"ME3"]
[null,6,"Did you re-import goods belonging to your local customers or GST-registered overseas customers, which you previously sent abroad for value added activities under Section 33B (with effect from 1 Jan 2015)?","With effect from 1 Jan 2015, you can use your import GST  suspension schemes (MES, ACMT and ARCS) to re-import goods belonging to your local customers or GST-registered overseas customers which you previously sent abroad for value added activities provided that you satisfy all conditions and requirements listed in the e-Tax Guide \" Claiming of GST on re-import of value-added goods\".\n\nPlease proceed to the next question.",7,"Please proceed to the next question.",7,null,null,{"$f":"'ME3'!L15","v":0}]
[null,7,"Did you purchase from local suppliers but the goods were imported from overseas?","If you have purchased your goods from local suppliers, please ensure that all the following conditions are met:\n- Goods are made available (e.g. ownership of the goods is transferred to you) to you before they are imported into Singapore;\n- Local supplier has invoiced you before the goods are imported under your name;\n- Other than the local supplier's invoice, the transport documents and import permit must show that you have possession of the goods when the goods are in Singapore; and\n- Import is reported in your GST return based on the CIF amount on the import permit.\n\nPlease proceed to the next question.",8,"If you have purchased your goods from overseas suppliers, please ensure that all the following conditions are met:\n- Overseas supplier's invoice is addressed to your business name;\n- Transport document shows your business name as the consignee;\n- Details in overseas supplier's invoice match the details in transport document and your import permit; and \n- Import is reported in your GST return based on the CIF amount on the import permit.\n\nPlease proceed to the next question.",8,null,null,{"$f":"'ME4'!L9","v":0},{"$f":"'ME4'!L15","v":0},{"$f":"IF(K208=1,25,0)","v":0}]
["ME4",8,"Obtain a complete listing of Cargo Clearance Permit (CCP) from your authorised declaring agents and match it against your own imports (with GST suspended) listing. \n\nDid the declaring agents' listings contain any imports that do not belong to you?","Your declaring agent may have used your GST suspension status (e.g. MES) to import goods belonging to other persons. As you are accountable for all permits declared by your declaring agents, you need to resolve this error with your declaring agent and write to IRAS for rectification of the errors immediately.\n\nPlease proceed to the next question.",9,"Please proceed to the next question.",9,null,null,{"$f":"'ME4'!L12","v":0},null,null,"ME4"]
[null,9,"Does the total amount of all your declaring agents’ listings tally with Box 9 of your GST return?","Please proceed to the next question.",10,"Ensure your declaration in Box 9 is supported by listings or source documents (e.g. import permits).\n\nPlease proceed to the next question.",10,null,null,{"$f":"'ME5'!L9","v":0},{"$f":"'ME5'!L15","v":0},{"$f":"IF(K210=1,25,0)","v":0}]
["ME5",10,"Did you include the total amount of your declaring agents in Box 5 of your GST return?","No further action required.\n\nPlease proceed to the next relevant pre-filing checklist. \n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,"Include the total amount of your freight forwarders’ listings in Box 5.\n\nPlease proceed to the next relevant pre-filing checklist. \n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,null,null,{"$f":"'ME5'!L12","v":0},null,null,"ME5"]
[null,"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes (Box 9) and Taxable Purchases (Box 5)"]
[null,"Goods Imported under Import GST Deferment Scheme (IGDS) (Box 19 & 21) and Taxable Purchases & Input Tax & Refunds Claimed (Box 5 & 7)"]
[null,1,"Review the listing containing the data extracted from source documents to prepare for your GST return. Did you record imports with GST deferred based on the dates of approval of import permits?","Look through IGDS and Taxable Purchases listing to ensure that the dates of approval (i.e. start date of validity period) of import permits are within the prescribed accounting period of the GST return.\n\nPlease ensure that:\n(i) Imports recorded in your listing are supported by permits taken up in your name. \n(ii) You have internal controls in place to prevent double recording of the import.\n\nPlease proceed to the next question.",2.1,"For imports under the IGDS, you are required to record imports based on the dates of approval of import permits (i.e. start date of validity period) into your accounting system.  \n\nLook through IGDS and Taxable Purchases (Imports - GST Deferred) listing to ensure that the dates of approval of import permits are within the prescribed accounting period of the GST return. Please ensure that the imports recorded in your listing are supported by permits taken up in your name.\n\nPlease ensure that:\n(i) Imports recorded in your listing are supported by permits taken up in your name. \n(ii) You have internal controls in place to prevent double recording of the import.\n\nYou also need to ensure that you have internal controls in place to prevent double recording of import.\n\nPlease proceed to the next question.",2.1,null,null,{"$f":"'IG1'!L11","v":0},{"$f":"'IG1'!L17","v":0},{"$f":"IF(K214=1,20,0)","v":0}]
["IG1",2.1,"Did you under-declare any import permits with GST deferred?","Please proceed to the next question.",2.2000000000000002,"Please proceed to the next question.",3.1,null,null,{"$f":"'IG1'!L14","v":0},null,null,"IG1"]
["IG2",2.2000000000000002,"Is the IGDS permit already used for clearance of goods?","If you have under-declared the value of goods in your permit and the original permit has been used for clearance of goods, you are to make good the difference in import GST to the Singapore Customs immediately by taking a short payment permit. If you satisfy the input tax claim conditions, you can claim the import GST incurred in the short payment permit. In this regard, for GST reporting, you do not need to include the short payment permit in Box 17 & 19 (IGDS). You are only required to fill in Box 5 & 7 (Taxable Purchases & Input Tax) in the GST F5 for the accounting period in which the short payment permit is taken up.\n\nExample (Under-declaration):\nOriginal Permit : Value of Imports = $1,000, GST deferred = $90\nUnder-declaration : Value of Imports = $200, GST to be paid to Singapore Customs = $18\n\nYou are required to take up a short payment permit for the value of imports of $200 and for the GST of $18 to be paid to Singapore Customs.\n\nAssume the permits (i.e. IGDS permit and payment permit) were taken up in the same accounting period and the imports were wholly attributable to taxable supplies. For GST reporting:\nBox 5 = $1,200 (include short payment permit)\nBox 7 = $108 (include short payment permit)\nBox 17 (“Deferred import GST payable”) = $90\nBox 19 (“Total value of goods imported under this scheme”) = $1,000\n\nPlease proceed to the next question.",3.1,"Please proceed to the next question.",2.2999999999999998,null,null,{"$f":"'IG2'!L9","v":0},{"$f":"'IG2'!L12","v":0},null,"IG2"]
["IG3",2.2999999999999998,"Do you meet the following scenarios?\na) IGDS permit validity period expired; or\nb) The goods are non-direct import; or  \nc) The goods are imported via an unmanned checkpoint.","You are required to take up a short-payment permit and make immediate payment of the GST underpaid to the Singapore Customs. If you satisfy the input tax conditions, you can claim the GST incurred in the short payment permit. For GST reporting, you do not need to include the short payment permit in Box 17 & 19 (Deferred import GST payable & Value of goods imported under IGDS). You are only required to fill in Box 5 & 7 in the GST F5 for the accounting period in which the short payment permit is taken up.\n\nExample (Under-declaration):\nOriginal Permit : Value of Imports = $1,000, GST deferred = $90\nUnder-declaration : Value of Imports = $200, GST to be paid to Singapore Customs = $18\n\nYou are required to take up a short payment permit for the value of imports of $200 and for the GST of $18 to be paid to Singapore Customs since you met one of the scenarios.\n\nAssume the permits were taken up in the same accounting period and the imports were wholly attributable to taxable supplies. For GST reporting:\nBox 5  = $1,200 (include short payment permit)\nBox 7  = $108 (include short payment permit)\nBox 17 (“Deferred import GST payable”) = $90\nBox 19 (“Total value of goods imported under this scheme”) = $1,000\n\nPlease proceed to the next question.",3.1,"You are allowed to take up a supplementary IGDS permit to cover the difference in value. The original and supplementary IGDS permits would be used together for the clearance of the goods. \n\nThereafter, for GST reporting, please ensure you include the original IGDS permit and supplementary IGDS permit, based on the approval date of the permits, in both Box 17 & 19 (Deferred import GST payable & Value of goods imported under IGDS) and Box 5 & 7  of the GST return.\n\nExample (Under-declaration):\nOriginal Permit : Value of Imports = $1,000, GST deferred = $90\nUnder-declaration : Value of Imports = $200, GST deferred = $18\n\nYou are required to take up a supplementary permit for the value of imports of $200 and for the deferred GST of $18.\n\nAssume the permits were taken up in the same accounting period and the imports were wholly attributable to taxable supplies. For GST reporting: \nBox 5 = $1,200 (include short payment permit)\nBox 7 = $108 (include short payment permit)\nBox 17 (“Deferred import GST payable”)  = $108\nBox 19 (“Total value of goods imported under this scheme”) = $1,200\n\nPlease proceed to the next question.",3.1,null,null,{"$f":"'IG3'!L9","v":0},{"$f":"'IG3'!L12","v":0},null,"IG3"]
["IG4",3.1,"Did you over-declare the value of goods in your import permits?","Please proceed to the next question.",3.2,"Please proceed to the next question.",4,null,null,{"$f":"'IG4'!L9","v":0},{"$f":"'IG4'!L12","v":0},{"$f":"IF(K218=1,20,0)","v":0},"IG4"]
["IG5",3.2,"Is the IGDS permit already used for clearance of goods?","For permits used for clearance of goods, you are not allowed to amend / cancel the permit. For GST reporting, please account based on the permit value in Box 17 & 19 (Deferred import GST payable & Value of goods imported under IGDS) and if you satisfy the input tax claim conditions, please claim based on the permit value in Box 7 (Input Tax) as well. As for Box 5 (Taxable Purchases), you are required to report based on the revised amount.\n\nExample (Over-declaration):\nOriginal Permit : Value of Imports = $1,000, GST deferred = $90\nOver-declaration : Value of Imports = ($200), GST deferred = ($18)\n\nFor GST reporting:\nBox 5 = $800 (revised value of imports)\nBox 7 = $90\nBox 17 (“Deferred import GST payable”) = $90\nBox 19 (“Total value of goods imported under this scheme”) = $1,000\n\nPlease proceed to the next question.",3.3,"Please proceed to the next question.",3.3,null,null,{"$f":"'IG5'!L9","v":0},{"$f":"'IG5'!L12","v":0},null,"IG5"]
["IG6",3.3,"Do you meet the following scenarios?\na) IGDS permit validity period expired; or\nb) The goods are non-direct import.","If your permit meets one of the following scenarios: \n- IGDS permit validity period expired; or\n- Permit used for non-direct import of goods\n\nYou are not allowed to amend / cancel the permit. For GST reporting, please account based on the permit value in Box 15 & 17 (Deferred import GST payable & Value of goods imported under IGDS) and if you satisfy the input tax claim conditions, please claim based on the permit value in Box 7 (Input Tax) as well. As for Box 5 (Taxable Purchases), you are required to report based on the revised amount.\n\nExample (Over-declaration):\nOriginal Permit : Value of Imports = $1,000, GST deferred = $90\nOver-declaration : Value of Imports = ($200), GST deferred = ($18)\n\nFor GST reporting: \nBox 5 = $800 (revised value of imports)\nBox 7 = $90\nBox 17 (“Deferred import GST payable”) = $90\nBox 19 (“Total value of goods imported under this scheme”) = $1,000\n\nPlease proceed to the next question.",3.4,"Please proceed to the next question.",3.4,null,null,{"$f":"'IG6'!L9","v":0},{"$f":"'IG6'!L12","v":0},null,"IG6"]
["IG7",3.4,"Are the amendments made in a different month from the original permit approval date?","You are allowed to amend / cancel the permit with Singapore Customs provided that the permit has not been used and is still valid for clearance of goods within 14 calendar days from the original permit’s approval date. Any amendments made to the permits should be reported in the month when the amendments have been made.\n\nFor amendment made in a different month from the original permit approval date:\nYou are to report the difference arising from the amended permit in Box 17 & 19 (Deferred import GST payable & Value of goods imported under IGDS) and Box 5 & 7 (Taxable Purchases & Input Tax) in the following accounting period.\n\nExample (Over-declaration):\nOriginal Permit (dated 25 Oct 201X): Value of Imports = $1,000, GST deferred = $90 - Report these values in the relevant Boxes 17 & 19 in Oct 201X return.\n\nAmended Permit (dated 04 Nov 201X) : Value of Imports = $800, GST deferred = $72 - Report the over-declared amount of ($200) and ($18) for the value of imports and GST deferred in the relevant Box 17 & 19 in the GST return for Nov 201X.\n\nPlease proceed to the next question.",4,"You are allowed to amend / cancel the permit with Singapore Customs provided that the permit has not been used and is still valid for clearance of goods within 14 calendar days from the original permit’s approval date. \n\nFor amendment made in the same month as the original permit approval date:\nYou are to declare the actual amended values in Box 17 & 19 (Deferred import GST payable & Value of goods imported under IGDS) and subject to input tax rules, Box 5 & 7 (Taxable Purchases & Input Tax) in the same month.\n\nExample (Over-declaration):\nOriginal Permit (dated 25 Oct 201X): Value of Imports = $1,000, GST deferred = $90\nAmended Permit (dated 30 Oct 201X) : Value of Imports = $800, GST deferred = $72\n\nTo report the amended values of imports ($800) and GST deferred ($72) in Box 17 & 15 respectively in the GST return for Oct 201X.\n\nPlease proceed to the next question.",4,null,null,{"$f":"'IG7'!L9","v":0},{"$f":"'IG7'!L12","v":0},null,"IG7"]
["IG8",4,"Did you declare any import permit with GST deferred that does not bear your name as the importer in your GST return?","You can only use your IGDS status to import goods that are owned by you or your non-GST registered overseas principal (where you act as a Section 33(2) agent or Section 33A agent).\n\nWith effect from 1 Jan 2015, you can also use your IGDS status to re-import goods belonging to your local customers or GST-registered overseas customers, which you previously sent abroad for value added activities under Section 33B, provided that you satisfy all conditions and requirements listed in the e-Tax Guide \"Claiming of GST on re-import of value-added goods\".\n\nIf the import permit with GST deferred reported in your GST return does not bear your name as the importer but you have the invoices and shipping documents (e.g. Bill of Lading etc) to prove that you are importing/re-importing goods that belong to you, or as an agent under S33(2) or S33A or under S33B, you will need to approach Singapore Customs to take up the necessary replacement permits, if required, in order to rectify the error.\n\nFor the IGDS permit wrongly declared, you do not need to account for the deferred import GST in Box 17  and import value in Box 19 of your GST return. However, you cannot claim the GST in Box 7 nor include the value as taxable purchases in Box 5. You can only claim the GST paid on the imports based on the replacement In-Payment GST permit in Box 7, if you are required to take up such a permit, and are to report the corresponding import value in Box 5.\n\nPlease proceed to the next question.",5,"Please proceed to the next question.",5,null,null,{"$f":"'IG8'!L9","v":0},{"$f":"'IG8'!L12","v":0},{"$f":"IF(K222=1,20,0)","v":0},"IG8"]
["IG9",5,"Did you import goods that belong to others* or not for the use of your business?\n\n* Note: This excludes situations where you have imported goods for your non-GST registered overseas principals as their agent under Section 33(2) or Section 33A, or local or GST-registered overseas customers under Section 33B (with effect from 1 Jan 2015).","You are not allowed to use your IGDS status to import goods: \n- on behalf of overseas individuals or any other businesses (e.g. customers or related companies) unless you are their local agent under Section 33(2) or Section 33A or re-importing the goods under Section 33B (with effect from 1 Jan 2015); or \n- for private usage of any person (e.g. company director or staff). \n\nIf you have made the abovementioned error, you are still required to account for the deferred import GST in Box 17 and import value in Box 19 of your GST return.  However, you cannot claim the GST on these imports as your input tax in Box 7 of your GST return.  Neither should you include the value of imports in Box 5 of your GST return. \n\nAs you have used your IGDS status to import goods that do not belong to you (except for goods which you have imported for your overseas principals as their agent under Section 33(2) or Section 33A), you have misused your IGDS status. Please write to IRAS for rectification of the errors immediately.\n\nPlease proceed to the next question.\n",6,"Please proceed to the next question.",6,null,null,{"$f":"'IG9'!L9","v":0},{"$f":"'IG9'!L12","v":0},null,"IG9"]
["IG10",6,"Did you act as a Section 33(2) agent, where you import goods belonging to an overseas person, for the purpose of supplying them as its agent either locally or for export?","You could be considered as acting as a Section 33(2) agent if the following conditions are satisfied: \n\n- Your overseas principals do not belong in Singapore and are not registered for GST.\n- You have documentary evidence to prove that you are acting as an agent for your overseas principal (e.g. letter of appointment, instructions from overseas principals on movement of such goods, billings between you and your overseas principal, etc.).\n- You are able to differentiate import permits taken up for your own goods from those belonging to overseas principals.\n- You have control and custody of the goods owned by your overseas principals at all times.\n- You have a system in place to trace subsequent sales made.  Report the subsequent sales as standard-rated supply if sold locally or zero-rated supply if exported.  Proper documentation (e.g. tax invoices or export evidence) must be maintained.\n\nIf any of the conditions is not fulfilled, please exclude such imports from your GST return and write to IRAS for rectification of the errors immediately.\n\nPlease proceed to the next question.",7,"If the goods are re-exported back to the same overseas principal (without a subsequent supply of the goods, then, you could be considered as acting as a Section 33A agent of the GST Act if the following conditions are satisfied:\n- Your overseas principals do not belong in Singapore and are not registered for GST.\n- The GST paid at importation is eligible for claim as input tax by the overseas person if the overseas person had been a taxable person in Singapore and had imported the goods himself\n- You do not obtain reimbursement of the tax paid at importation. Hence, you must not obtain a reimbursement of the import GST paid from the overseas person nor add the import GST to your service fees to the overseas person \n- The goods are imported for a qualifying purpose\n- You retain control over the goods during the period when they are in Singapore. If the goods undergo a treatment or process subsequent to the importation that changes their nature and form, you must be able to track the goods.\n- You must ensure that the goods are exported or installed/ fitted onto a ship or aircraft within 3 years or before you de-register from GST (whichever is the earlier).\n\nIf any of the conditions is not fulfilled, please exclude such imports from your GST return and write to IRAS for rectification of the errors immediately.\n\nPlease proceed to the next question.",7,null,null,{"$f":"'IG10'!L9","v":0},{"$f":"'IG10'!L12","v":0},null,"IG10"]
["IG11",7,"Did you purchase from local suppliers but the goods were imported from overseas?","If you have purchased your goods from local suppliers, please ensure that all the following conditions are met:\n- Goods are made available (e.g. ownership of the goods is transferred to you) before they are imported into Singapore;\n- Local supplier has invoiced you before the goods are imported into Singapore;\n- Goods are imported and cleared under your business name; \n- Details in the local supplier’s invoice match the details on transport document(s) and import permit;\n- Other than the local supplier's invoice, the transport documents and import permit must show that you have possession of the goods when the goods are in Singapore; and\n- Import is reported in your GST return based on the CIF amount on the import permit.\n\nPlease proceed to the next question.",8.1,"If you have purchased your goods from overseas suppliers, please ensure that all the following conditions are met:\n- Overseas supplier's invoice is addressed to your business name;\n- Transport document shows your business name as the consignee;\n- Details in overseas supplier's invoice match the details in transport document and your import permit; and \n- Import is reported in your GST return based on the CIF amount on the import permit.\n\nPlease proceed to the next question.",8.1,null,null,{"$f":"'IG11'!L9","v":0},{"$f":"'IG11'!L15","v":0},{"$f":"IF(K225=1,20,0)","v":0},"IG11"]
[null,8.1,"Obtain from the authorised declaring agents a complete listing of import permits (preferably for every 3-month period) and match it against your own imports (with GST deferred) listing. \n\nDid the declaring agents' listing contain any imports that do not belong to you?","Your declaring agents may have used your IGDS status to import goods belonging to other persons. You may request from Singapore Customs for a complete listing of IGDS import permits declared in your name to assist in your investigation.\n\nAs you are accountable for all permits declared by your declaring agents, you need to resolve this error with your declaring agents and write to IRAS for rectification of the errors immediately.\n\nPlease proceed to the next question.",8.1999999999999993,"Please proceed to the next question.",8.1999999999999993,null,null,{"$f":"'IG11'!L12","v":0}]
[null,8.1999999999999993,"Obtain from the Singapore Customs a complete listing of import permits (preferably for every 3-month period) and match it against your own imports (with GST deferred) listing. \n\nDid the value of deferred import GST in the Singapore Customs' listing match against your own listing?","Please proceed to the next question.",9,"There may be errors in your IGDS listing as the value of your deferred import GST payable does not tally with the records from Singapore Customs. \n\nTo review the cause of the discrepancy and rectify the errors accordingly. Ensure that similar errors do not occur again.\n\nPlease proceed to the next question.",9,null,null,{"$f":"'IG12'!L9","v":0},{"$f":"'IG12'!L15","v":0}]
["IG12",9,"Does the total amount of your import permit listings tally with Box 17 and 19 of your GST return?","Please proceed to the next question.",10,"Ensure that your declaration in Box 17 and 19 are supported by listings, import permits and other source documents.\n\nPlease proceed to the next question.",10,null,null,{"$f":"'IG12'!L12","v":0},null,null,"IG12"]
[null,10,"Compare Box 17 with Box 19 as follows:\n(i) Calculate Box 17 x 9% = \"A\".\n(Ii) Compare \"A\" with Box 15. \n(iii) Is \"A\" equal to Box 15?\n\nNote: 9% is the prevailing GST rate. ","Please proceed to the next question.",11,"Check if you have made a mistake in reporting the value in Box 17 of your GST return, which causes you to over-stated or under-state your deferred import GST payable.  Also check that the value reported in Box 19 is correct. \n\nInvestigate and note down findings. Make amendments, if necessary, and ensure that similar error does not occur again.\n\nPlease proceed to the next question.",11,null,null,{"$f":"'IG13'!L9","v":0},{"$f":"'IG13'!L15","v":0},{"$f":"IF(K229=1,20,0)","v":0}]
["IG13",11,"Did you include the total amount of your import permit listings in Box 5 and Box 7 of your GST return?","No further action required.\n\nPlease proceed to the next relevant pre-filing checklist. \n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,"Based on the conditions for claiming input tax, if you are entitled to claim the input tax incurred, you will also declare the value of imports under IGDS in Box 5 of your GST returns for the relevant accounting periods, and the input tax credit in Box 7.\n\nPlease proceed to the next relevant pre-filing checklist. \n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,null,null,{"$f":"'IG13'!L12","v":0},null,null,"IG13"]
[null,"Goods Imported under Import GST Deferment Scheme (IGDS) (Box 19 & 21) and Taxable Purchases & Input Tax & Refunds Claimed (Box 5 & 7)"]
[null,"Imported Services and Low-Value Goods Subject to Reverse Charge (\"RC\") (Box 14) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[null,1,"Do you import low-value goods (LVG) and/or procure services from overseas suppliers (i.e. imported services) that are within the scope of RC?\n\nNote: Low-value goods (LVG) refer to goods which at the point of sale: \n(i) are not dutiable goods, or are dutiable goods, but payment of the customs duty or excise duty chargeable on the goods is waived under section 11 of the Customs Act; \n(ii) are not exempt from GST; \n(iii) are located outside Singapore and are to be delivered to Singapore via air or post; and \n(iv) each item of the goods has a value not exceeding the import relief threshold of S$400. \"\n\nFrom 1 Jan 2023, a GST-registered RC Business is required to perform reverse charge on all supplies of LVG, unless the LVG is directly attributable to its taxable supplies (this exclusion is only applicable to a RC Business that is not prescribed a fixed input recovery rate or special input tax recovery formula to be applied on all input tax claims). \n\nAll imported services are within the scope of RC, except:\n(a) services that fall within the description of exempt supplies;\n(b) services that qualify for zero-rating under section 21(3) of the GST Act had the services been made by a taxable person belonging in Singapore;\n(c) services provided by the government of a jurisdiction outside Singapore, if the services are of a nature that fall within the description of non-taxable government supplies; and\n(d) services that are directly attributable to taxable supplies (this exclusion is only applicable to RC Businesses that are not prescribed a fixed input tax recovery rate or on special input tax recovery formula to be applied on all input tax claims).\n","Please proceed to the next question.\n",2,"If you only procure imported services that fall outside the scope of RC and/or import goods that are not LVG, you are not required to account for tax on your imported services and goods. \n\nPlease proceed to the next relevant pre-filing checklist. \n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.\n\n",null,null,null,{"$f":"'RC1'!L11","v":0},{"$f":"'RC1'!L46","v":0}]
["RC1",2,"Review the listing of RC transactions containing the data extracted from source documents to prepare for your GST return. Are all your suppliers' invoices (including debit notes and any other billings for payment) and credit notes for your imported services and low-value goods subject to RC recorded in your listing?","Please proceed to the next question.",3,"Record all suppliers' invoices, receipts, credit notes and debit notes for your imported services and low-value goods subject to RC. \n\nPlease proceed to the next question.",3,null,null,{"$f":"'RC1'!L14","v":0},null,null,"RC1"]
[null,3,"Have you reported and accounted for output tax on the imported services and low-value goods which are within the scope of RC?","The value of imported services and low-value goods within the scope of RC must be reported in Boxes 1 and 14, and the corresponding output tax in Box 6 of the GST return. \n\nIf the corresponding input tax is (or to any extent) claimable, the value of imported services and low-value goods subject to RC must also be reported in Box 5, and the corresponding input tax in Box 7 of the GST return.\n\nPlease proceed to the next question.",4,"Please note that you are required to account for GST on all imported services and low-value goods within the scope of RC if you are not entitled to full input tax credit or you belong to a GST group that is not entitled to full input tax credit.\n\nPlease proceed to the next question.",4,null,null,{"$f":"'RC1'!L17","v":0}]
[null,4,"Have you accounted for output tax on in-scope imported services and low-value goods procured from connected persons (including overseas member within the same GST group) or overseas branches/ head office based on the open market value of the transactions (if consideration is less than open market value)?","For cost allocations from (i) an overseas member within the same GST group or (ii) your overseas branch or head office, you may reduce the value of the supply of imported services by the salary, wages and interest cost components (including their proportionate markup based on transfer pricing policy). The exclusion of salaries, wages and interest costs from the value of imported services does not apply to supplies made by your overseas related company where the overseas related company is a separate entity from you (i.e. not a branch) and is not within the same GST Group as you.\n\nPlease proceed to the next question.\n\n",5,"If the consideration for the imported services and/or low-value goods is less than the open market value, the value of the imported services and/or low-value goods to be subject to tax is the open market value.\n\nPlease proceed to the next question.",5,null,null,{"$f":"'RC1'!L20","v":0}]
[null,5,"Are any of your in-scope imported services and/or low-value goods subject to withholding tax?","The value of the supply shall be the consideration paid for the supply, without any addition/ deduction of withholding tax. \n\nPlease proceed to the next question.",6,"Please proceed to the next question.",6,null,null,{"$f":"'RC1'!L23","v":0}]
[null,6,"Invoices Issued in Foreign Currency:\nAre your suppliers' invoices for imported services and low-value goods subject to RC issued in foreign currency?","The Singapore dollar equivalent of the output tax to be accounted must be converted using an acceptable exchange rate. The same exchange rate must be used to compute the Singapore dollar equivalent of the corresponding input tax to be claimed, if applicable.\n\nFor more details on how to calculate the value of GST to be accounted for on imported services and low-value goods that have been taxed previously, please refer to the e-Tax guide \"GST: Reverse Charge\" at www.iras.gov.sg.\n\nPlease proceed to the next question.",7.1,"Please proceed to the next question.",7.1,null,null,{"$f":"'RC1'!L26","v":0}]
[null,7.1,"General Time of Supply Rule:\nDid your suppliers issue invoices (including debit notes and any other billings for payment) to you before you make payment?\n\nNote: This question only applies to transactions in general. For transactions listed in Q7.2, special time of supply rules will apply.","Based on the general time of supply rule for imported services and low-value goods, you are required to account for GST on your imported services and low-value goods at the earlier of (i) supplier's invoice date (or date of posting of your supplier's invoice, if consistently applied) and (ii) payment date.\n \nPlease proceed to the next question.",7.2,"Based on the general time of supply rule for imported services and low-value goods, you are required to account for GST on your imported services and low-value goods at the earlier of (i) supplier's invoice date (or date of posting of your supplier's invoice, if consistently applied) and (ii) payment date.\n\nIf you made payment to your supplier before you receive the supplier's invoice, you are required to account for GST based on the date you paid your supplier. \n\nYou are required to maintain a supplier's invoice to support your corresponding input tax claim (if applicable). In the event where the time of supply for accounting for GST on the imported services or LVG had been triggered by the payment to the supplier and you have not received the supplier's invoice, or you do not receive any invoice from your suppliers for the services rendered or supply of LVG, you can maintain alternative document(s) that satisfies the conditions stated in the Self-Review Checklist \"Maintaining Alternative Document(s) for Reverse Charge Transactions\". You do not need to write in to the Comptroller to seek approval to maintain the alternative document(s) if you can satisfy all the conditions in the Self-Review Checklist. You are not required to submit the Self-Review Checklist unless requested by IRAS. You should maintain the Self-Review Checklist for record-keeping purposes.\n\nPlease proceed to the next question.",7.2,null,null,{"$f":"'RC1'!L29","v":0}]
[null,7.2,"Special Time of Supply Rules:\nDo you have any of the following situations or transactions?\n\n(a) You have elected to determine the application of RC at the end of longer period;\n(b) You have imported services and/or low-value goods straddling your GST registration date;\n(c) You have been approved by IRAS to cancel your GST registration and you have imported services and/or low-value goods straddling your GST de-registration date;\n(d) You have procured imported services and/or low-value goods from a connected person, overseas branch/ head office or overseas member within the same GST Group; or \n(e) You have consistently accounted for GST on imported services and low-value goods based on posting date in your business accounts.","For situation (a), you are required to account for GST on the imported services and low-value goods on the day immediately after the last day of the longer period (i.e. in the GST return for the period in which the longer period adjustment is made).\n\nFor situations (b) and (c), you are still required to track the Basic Tax Point (i.e. when the imported services are performed or when the LVG is delivered to you) to determine the time of supply for these transactions.\n\nFor situation (d), you are required to account for GST at the earliest of the following:\n(i) when invoice is issued;\n(ii) when payment is made; or\n(iii) 12 months after the Basic Tax Point (i.e. the 12-month rule).\n\nFor situation (e), you are allowed to account for GST on the imported services and low-value goods based on the posting date (instead of the supplier's invoice date) if the method is consistently applied for all GST returns. However, if payment is made before the posting date, you are required to account for GST based on the payment date instead.\n\nFor more information on when you have to account for GST on your imported services and low-value goods, please refer to the e-Tax Guide \"GST: Reverse Charge\".\n\nPlease proceed to the next question.",8,"Please proceed to the next question.",8,null,null,{"$f":"'RC1'!L32","v":0}]
[null,8,"RC Elections:\nDid you apply any of the following RC elections?\n(1) To apply RC even though you are entitled to full input tax credit\n(2) To apply RC on all imported services and low-value goods\n(3) To assess if you need to apply RC only at the end of the longer period (applicable only if you make fluctuating exempt supplies such that you may be liable to apply reverse charge in one accounting period but not so in the next accounting period) ","Please ensure that you have completed and maintain the \"Declaration of Reverse Charge Election\" form available on IRAS website.\n\nFor detailed information on the RC elections, please refer to the e-Tax Guide \"GST: Reverse Charge\".\n\nPlease proceed to the next question.\n",9,"Please proceed to the next question.",9,null,null,{"$f":"'RC1'!L35","v":0}]
[null,9,"GST Reporting:\nDid you include the value of imported services and low-value goods subject to RC in Boxes 1 and 14, and the corresponding output tax in Box 6, of your GST return?","No further action required.\n\nIf the corresponding input tax is (or to any extent) claimable, the value of imported services and low-value goods subject to RC must also be reported in Box 5, and the corresponding input tax in Box 7 of the GST return.\n\nPlease proceed to the next relevant pre-filing checklist. \n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,"You are required to include the value of imported services and low-value goods subject to RC in both Box 1 and 14, and the corresponding output tax in Box 6 of your GST returns.\n\nIf the corresponding input tax is (or to any extent) claimable, the value of imported services and low-value goods subject to RC must also be reported in Box 5, and the corresponding input tax in Box 7 of the GST return.\n\nPlease proceed to the next relevant pre-filing checklist. \n\nIf you have completed all the relevant pre-filing checklists, you may proceed to e-File your GST return.",null,null,null,{"$f":"'RC1'!L38","v":0}]
[null,"Imported Services and Low-Value Goods Subject to Reverse Charge (\"RC\") (Box 14) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[null,"Remote Services (i.e. Digital and Non-Digital services) supplied by electronic marketplace on behalf of third-party suppliers and subject to GST (Box 15) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[null,1.1000000000000001,"Review the listing of remote services supplied on behalf of third-party suppliers (i.e. underlying suppliers), which are made through your marketplace. Were all invoices, receipts and any other documents issued to the customers adjusting the original sales value (e.g. credit notes, debit notes) for the supplies of remote services recorded in your listings?","Please proceed to the next question.",1.2,"Record all invoices, receipts, credit notes and debit notes issued in respect of the supplies of remote services on behalf of underlying suppliers, made through your marketplace, to non-GST registered customers in Singapore.\n\nPlease proceed to the next question.",1.2,null,null,{"$f":"'EM1'!L11","v":0},{"$f":"'EM1'!L32","v":0}]
["EM1",1.2,"Have you accounted for GST on all your overseas underlying suppliers' supplies of remote services made through your marketplace to non-GST registered customers in Singapore?","Please proceed to the next question.",1.3,"You are required to account for GST on the overseas underlying suppliers' supplies of business-to-consumer (B2C) remote services made through your marketplace if the customer is not GST-registered.\n\nPlease proceed to the next question.",1.3,null,null,{"$f":"'EM1'!L14","v":0},null,null,"EM1"]
[null,1.3,"Have you checked if the underlying suppliers' supplies made through your marketplace fall within the scope of remote services subject to tax?","Please proceed to the next question.",1.4,"You should account for GST on the supplies of remote services, including:\n- Downloadable digital content\n- Subscription-based media\n- Software programs\n- Electronic data management; and\n- Support services, performed via electronic means, to arrange or facilitate a transaction which may not be digital in nature.\n- Professional services (e.g., investment advisory, brokerage services, legal, tax and accounting services);\n- Educational, professional membership and examination services (e.g., distance learning classes, online examinations to obtain professional certification, membership subscription to professional associations); and\n- Personal services (e.g., online counselling, matchmaking and telemedicine services); and\n- Supply of consultancy and advisory services (e.g., advertising and digital marketing consultancy services, data analysis and research services)\n\nA comprehensive list of examples of remote services can be found in Annex A of e-Tax Guide \"GST: Taxing imported remote services by way of overseas vendor registration regime\".\n\nPlease proceed to the next question.",1.4,null,null,{"$f":"'EM1'!L17","v":0}]
[null,1.4,"Did you obtain and maintain at least two pieces of non-conflicting evidence based on three proxies (i.e. payment proxy, resident proxy and access proxy) to ascertain the customers' belonging status and the two pieces of non-conflicting evidence comprise one payment proxy and either a residence or access proxy?\n","Please proceed to the next question.",1.5,"You need not apply these guidelines for determining the customer's belonging status if you have obtained prior approval from the Comptroller in writing, for an alternative method to determine where the customer belongs.\n\nOtherwise, you have to apply these guidelines.\n\nPlease proceed to the next question.",1.5,null,null,{"$f":"'EM1'!L20","v":0}]
[null,1.5,"Do you supply remote services to GST-registered customers in Singapore?","As an overseas supplier, GST should not be applied on your supplies of remote services to GST-registered customers in Singapore. \n\nYou may rely on GST registration number provided by your customers as proof of their GST registration status. Accordingly, you are not required to account for GST on these supplies and you must maintain customer information in your sales documentation.\n\nPlease proceed to the next question.",1.6,"Please proceed to the next question.",1.6,null,null,{"$f":"'EM1'!L23","v":0}]
[null,1.6,"Did you account for GST on supplies of remote services to non-GST registered customers which are made by local underlying suppliers through your marketplace?","You may account for GST on the supplies of remote services to non-GST registered customers which are made by local underlying suppliers through your marketplace if you have obtained prior approval from Comptroller in writing and agreed with the underlying local suppliers that you will be accounting for GST on the remote services made through your marketplace.\n\nOtherwise, the local GST-registered underlying suppliers are required to charge and account for GST on their own supplies of remote services in their GST returns.\n\nPlease proceed to the next relevant pre-filing checklist. \n\n",null,"Please proceed to the next relevant pre-filing checklist. \n\n",null,null,null,{"$f":"'EM1'!L26","v":0}]
[null,"Remote Services (i.e. Digital and Non-Digital services) supplied by electronic marketplace on behalf of third-party suppliers and subject to GST (Box 15) and 1 and 6)"]
[null,"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and subject to GST (Box 16) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[null,1.1000000000000001,"Review the listing of low-value goods (\"LVG\") supplied on behalf of third-party suppliers (i.e. local and overseas underlying suppliers), which are made through you as a redeliverer or through your marketplace. Were all invoices, receipts and documents which adjust the original sales value (e.g. credit notes, debit notes) issued for the supplies of LVG recorded in your listings?","Please proceed to the next question.",1.2,"Record all invoices, receipts, credit notes and debit notes issued in respect of the supplies of LVG on behalf of underlying suppliers (made through you as a redeliverer or through your marketplace) to non-GST registered customers in Singapore.\n\nPlease proceed to the next question.",1.2,null,null,{"$f":"LVGRTS!L11","v":0},{"$f":"LVGRTS!L32","v":0}]
[null,1.2,"Have you checked if the local and overseas underlying suppliers' supplies of LVG made through you as a redeliverer or through your marketplace fall within the scope of LVG subject to tax?","Please proceed to the next question.",1.3,"You must charge and account for GST on the supplies of LVG made to non-GST registered customers in Singapore. LVG is defined as goods which at the point of sale:\n(i) are not dutiable goods, or are dutiable goods, but payment of the customs duty or excise duty chargeable on the goods is waived under section 11 of the Customs Act;\n(ii) are not exempt from GST;\n(iii) are located outside Singapore at the point of sale and are to be delivered to Singapore via air or post; and\n(iv) have a value not exceeding the import relief threshold of S$400 (i.e. entry value threshold).\n \nPlease proceed to the next question.",1.3,null,null,{"$f":"LVGRTS!L14","v":0},null,null,"LVG1"]
[null,1.3,"Did you use the sales value/selling price of the goods to determine whether the goods fall within the LVG entry value threshold of $400?","Please proceed to the next question.",1.4,"For the purpose of determining the entry value of the goods, the sales value of the goods should be used. \n \nThe sales value refers to the selling price of the goods, which is the amount of consideration received or receivable for the supply but excludes any amounts charged for:\n (i) Transportation and insurance costs (i.e., fees charged to customer for transportation and insurance) for transporting the goods from overseas to the place of delivery in Singapore; \n(ii) Any GST chargeable on the supply of LVG; and\n(iii) Any duties payable to Singapore Customs.\n\nIf you prefer and are able to use the import value of goods to determine the entry value of the goods, you may make an election to do so by submitting the \"LVG entry value threshold election\" form to IRAS. Generally, the import value comprises the Cost, Insurance and Freight (“CIF”) value, any customs duties payable, commission and other incidental charges.\n\nYou may also elect to apply the entry value threshold on a per-consignment basis if certain conditions are fulfilled and submit the \"LVG entry value threshold election\" form to IRAS. For more information, please refer to the e-Tax Guide 'GST: Taxing imported low-value goods by way of the overseas vendor registration regime'.\n\nPlease proceed to the next question.",1.4,null,null,{"$f":"LVGRTS!L17","v":0}]
[null,1.4,"Have you accounted for GST on all your local and overseas underlying suppliers' supplies of LVG (made through you as a redeliverer or through your marketplace)","Please proceed to the next question.",1.5,"You are required to account for GST on all local and overseas underlying suppliers' supplies of LVG made through you as a redeliverer or through your marketplace if the customer is not GST-registered.\n\nThe value of your supply of LVG (i.e., the value on which GST should be charged and accounted) includes the selling price of the goods and the amounts paid by the customer for related services such as transportation and insurance. This is because such services are generally ancillary or incidental to the primary supply of the LVG.\n \nPlease proceed to the next question.",1.5,null,null,{"$f":"LVGRTS!L20","v":0}]
[null,1.5,"Do you charge a single delivery fee for the transportation and insurance for both LVG and non-LVG in the same transaction?","Only the portion of transportation and insurance fees charged in relation to the delivery of the LVG will be subject to GST. The remaining portion of transportation and insurance fees charged in relation to the delivery of the non-LVG will not be subject to GST.\n\nYou are required to apportion the value of your transportation and insurance fees using any reasonable and fair proxy. \n\nPlease proceed to the next question.",1.6,"Please proceed to the next question.",1.6,null,null,{"$f":"LVGRTS!L23","v":0}]
[null,1.6,"Do you supply LVG to GST-registered customers in Singapore?","Under the overseas vendor registration regime, you should not charge GST on the supplies of LVG to GST-registered customers in Singapore. \n \nYou may rely on the GST registration number provided by your customers as proof of their GST registration status. Accordingly, you are not required to account for GST on these supplies and you must maintain customer information in your sales documentation.\n\nPlease proceed to the next question.",1.7,"Please proceed to the next question.",1.7,null,null,{"$f":"LVGRTS!L26","v":0}]
[null,1.7,"Did you obtain IRAS' approval to charge GST on LVG imported via sea and land?","You must charge and account for GST on all your supplies of LVG made to non-GST registered customers in Singapore, whether they are imported by air, post, land or sea.\n\nPlease proceed to the next pre-filing checklist.",null,"You are not allowed to charge GST on LVG that are to be imported into Singapore via sea and land.\n\nPlease proceed to the next pre-filing checklist.",null,null,null,{"$f":"LVGRTS!L29","v":0}]
[null,"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and subject to GST (Box 16) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[null,"Low-Value Goods Supplied by Local or Overseas Suppliers (Box 17) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[null,1.1000000000000001,"Review the listing of your direct sales of low-value goods (\"LVG\"). Were all invoices, receipts and documents which adjust the original sales value (e.g. credit notes, debit notes) issued for your direct sales of LVG recorded in your listings?\n\nNote: Direct sales refer to goods that are supplied directly by you to non-GST registered customers in Singapore (e.g. through your own website). ","Please proceed to the next question.",1.2,"Record all invoices, receipts, credit notes and debit notes issued in respect of your direct sales of LVG to non-GST registered customers in Singapore.\n\nPlease proceed to the next question.",1.2,null,null,{"$f":"LVGLO!L11","v":0},{"$f":"LVGLO!L32","v":0}]
[null,1.2,"Have you checked if your supplies fall within the scope of low-value goods (\"LVG\") subject to tax?","Please proceed to the next question.",1.3,"You must charge and account for GST on your direct sales of LVG (e.g. made through your own website and not through an electronic marketplace or redeliverer) to non-GST registered customers in Singapore. LVG is defined as goods which at the point of sale:\n(i) are not dutiable goods, or are dutiable goods, but payment of the customs duty or excise duty chargeable on the goods is waived under section 11 of the Customs Act;\n(ii) are not exempt from GST;\n(iii) are located outside Singapore at the point of sale and are to be delivered to Singapore via air or post; and\n(iv) have a value not exceeding the import relief threshold of S$400 (i.e. entry value threshold).\n \nPlease proceed to the next question.",1.3,null,null,{"$f":"LVGLO!L14","v":0},null,null,"LVG2"]
[null,1.3,"Did you use the sales value/selling price of the goods to determine whether the goods fall within the LVG entry value threshold of $400?","Please proceed to the next question.",1.4,"For the purpose of determining the entry value of the goods, the sales value of the goods should be used. \n \nThe sales value refers to the selling price of the goods, which is the amount of consideration received or receivable for the supply but excludes any amounts charged for:\n (i) Transportation and insurance costs (i.e., fees charged to customer for transportation and insurance) for transporting the goods from overseas to the place of delivery in Singapore; \n(ii) Any GST chargeable on the supply of LVG; and\n(iii) Any duties payable to Singapore Customs.\n\nIf you prefer and are able to use the import value of goods to determine the entry value of the goods, you may make an election to do so by submitting the \"LVG entry value threshold election\" form to IRAS. Generally, the import value comprises the Cost, Insurance and Freight (“CIF”) value, any customs duties payable, commission and other incidental charges.\n\nYou may also elect to apply the entry value threshold on a per-consignment basis if certain conditions are fulfilled and submit the \"LVG entry value threshold election\" form to IRAS. For more information, please refer to the e-Tax Guide 'GST: Taxing imported low-value goods by way of the overseas vendor registration regime'.\n\nPlease proceed to the next question.",1.4,null,null,{"$f":"LVGLO!L17","v":0}]
[null,1.4,"Have you accounted for GST on all your local and overseas underlying suppliers' supplies of LVG (made through you as a redeliverer or through your marketplace)","Please proceed to the next question.",1.5,"You are required to account for GST on all local and overseas underlying suppliers' supplies of LVG made through you as a redeliverer or through your marketplace if the customer is not GST-registered.\n\nThe value of your supply of LVG (i.e., the value on which GST should be charged and accounted) includes the selling price of the goods and the amounts paid by the customer for related services such as transportation and insurance. This is because such services are generally ancillary or incidental to the primary supply of the LVG.\n \nPlease proceed to the next question.",1.5,null,null,{"$f":"LVGLO!L20","v":0}]
[null,1.5,"Do you charge a single delivery fee for the transportation and insurance for both LVG and non-LVG in the same transaction?","Only the portion of transportation and insurance fees charged in relation to the delivery of the LVG will be subject to GST. The remaining portion of transportation and insurance fees charged in relation to the delivery of the non-LVG will not be subject to GST.\n\nYou are required to apportion the value of your transportation and insurance fees using any reasonable and fair proxy. \nPlease proceed to the next question.",1.6,"Please proceed to the next question.",1.6,null,null,{"$f":"LVGLO!L23","v":0}]
[null,1.6,"Do you supply LVG to GST-registered customers in Singapore?","Under the overseas vendor registration regime, you should not charge GST on the supplies of LVG to GST-registered customers in Singapore. \n \nYou may rely on the GST registration number provided by your customers as proof of their GST registration status. Accordingly, you are not required to account for GST on these supplies and you must maintain customer information in your sales documentation.\n\nPlease proceed to the next question.",1.7,"Please proceed to the next question.",1.7,null,null,{"$f":"LVGLO!L26","v":0}]
[null,1.7,"Did you obtain IRAS' approval to charge GST on LVG imported via sea and land?","You must charge and account for GST on all your supplies of LVG made to non-GST registered customers in Singapore, whether they are imported by air, post, land or sea.\n\nPlease proceed to the next pre-filing checklist.",null,"You are not allowed to charge GST on LVG that are to be imported into Singapore via sea and land.\n\nPlease proceed to the next pre-filing checklist.",null,null,null,{"$f":"LVGLO!L29","v":0}]
[null,"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and subject to GST (Box 16) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[]
[null,"S/No.","Checklist","Reply",null,"Check",null,"Score"]
[null,1,{"$f":"B76","v":"Standard-rated Supplies (Box 1) and Output Tax (Box 6)"},{"$f":"COUNTIF(J$5:J$75,1)+COUNTIF(J$5:J$75,2)+COUNTIF(J$5:J$75,3)","v":0},null,{"$f":"COUNTIF(K$5:K$75,1)","v":0},null,{"$f":"SUM($L$5:$L$75)","v":0}]
[null,2,{"$f":"B109","v":"Zero-rated Supplies (Box 2)"},{"$f":"COUNTIF(J$78:J$108,1)+COUNTIF(J$78:J$108,2)+COUNTIF(J$78:J$108,3)","v":0},null,{"$f":"COUNTIF(K$78:K$108,1)","v":0},null,{"$f":"SUM($L$78:$L$108)","v":0}]
[null,3,{"$f":"B165&\" \n\"&B144","v":"Exempt Supplies (Box 3) and Related Input Tax Claims (Box 7) \nExempt Supplies – Properties, Financial Services, Investment Precious Metals or Digital Payment Tokens"},{"$f":"COUNTIF(J$112:J$143,1)+COUNTIF(J$112:J$143,2)+COUNTIF(J$112:J$143,3)","v":0},null,{"$f":"COUNTIF(K$112:K$143,1)","v":0},null,{"$f":"SUM($L$112:$L$143)","v":0}]
[null,4,{"$f":"B165&\"\n\"&B164","v":"Exempt Supplies (Box 3) and Related Input Tax Claims (Box 7)\nExempt Supplies – General Business"},{"$f":"COUNTIF(J$146:J$163,1)+COUNTIF(J$146:J$163,2)+COUNTIF(J$146:J$163,3)","v":0},null,{"$f":"COUNTIF(K$146:K$163,1)","v":0},null,{"$f":"SUM($L$146:$L$163)","v":0}]
[null,5,{"$f":"B200","v":"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"},{"$f":"COUNTIF(J$167:J$199,1)+COUNTIF(J$167:J$199,2)+COUNTIF(J$167:J$199,3)","v":2},null,{"$f":"COUNTIF(K$167:K$199,1)","v":0},null,{"$f":"SUM($L$167:$L$199)","v":0}]
[null,6,{"$f":"B212","v":"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes (Box 9) and Taxable Purchases (Box 5)"},{"$f":"COUNTIF(J$202:J$211,1)+COUNTIF(J$202:J$211,2)+COUNTIF(J$202:J$211,3)","v":0},null,{"$f":"COUNTIF(K$202:K$211,1)","v":0},null,{"$f":"SUM($L$202:$L$211)","v":0}]
[null,7,{"$f":"B231","v":"Goods Imported under Import GST Deferment Scheme (IGDS) (Box 19 & 21) and Taxable Purchases & Input Tax & Refunds Claimed (Box 5 & 7)"},{"$f":"COUNTIF(J$214:J$230,1)+COUNTIF(J$214:J$230,2)+COUNTIF(J$214:J$230,3)","v":0},null,{"$f":"COUNTIF(K$214:K$230,1)","v":0},null,{"$f":"SUM($L$214:$L$230)","v":0}]
[null,8,{"$f":"B232","v":"Imported Services and Low-Value Goods Subject to Reverse Charge (\"RC\") (Box 14) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"},{"$f":"COUNTIF(J$233:J$242,1)+COUNTIF(J$233:J$242,2)+COUNTIF(J$233:J$242,3)","v":0},null,{"$f":"COUNTIF(K$233:K$242,1)","v":0},null,{"$f":"SUM($L$233:$L$242)","v":0}]
[null,9,{"$f":"B244","v":"Remote Services (i.e. Digital and Non-Digital services) supplied by electronic marketplace on behalf of third-party suppliers and subject to GST (Box 15) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"},{"$f":"COUNTIF(J$245:J$250,1)+COUNTIF(J$245:J$250,2)+COUNTIF(J$245:J$250,3)","v":0},null,{"$f":"COUNTIF(K$245:K$250,1)","v":0},null,{"$f":"SUM($L$245:$L$250)","v":0}]
[null,10,{"$f":"B252","v":"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and subject to GST (Box 16) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"},{"$f":"COUNTIF(J$253:J$259,1)+COUNTIF(J$253:J$259,2)+COUNTIF(J$253:J$259,3)","v":0},null,{"$f":"COUNTIF(K$253:K$259,1)","v":0},null,{"$f":"SUM($L$253:$L$259)","v":0}]
[null,11,{"$f":"B261","v":"Low-Value Goods Supplied by Local or Overseas Suppliers (Box 17) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"},{"$f":"COUNTIF(J$262:J$268,1)+COUNTIF(J$262:J$268,2)+COUNTIF(J$262:J$268,3)","v":0},null,{"$f":"COUNTIF(K$262:K$268,1)","v":0},null,{"$f":"SUM($L$262:$L$268)","v":0}]

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[null,"CONFIDENTIAL - FOR CIRCULATION WITHIN GSTD ONLY"]
[]
[null,"Qn","Question","Yes (Comment)","YesPath","No (Comment)","NoPath","NA (Comment)","NAPath"]
[null,"Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
[null,1.1000000000000001,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all invoices, receipts and any other documents issued to customers adjusting the original sales value (e.g. credit notes, debit notes) for the supplies of digital services recorded in your listings?","Please proceed to the next question.",1.2,"Record all invoices, receipts, credit notes and debit notes issued in respect of the supplies of remote services (i.e. digital and non-digital services) and low-value goods (LVG) made to non-GST registered customers in Singapore. \n\nPlease proceed to the next question.",1.2]
[null,1.2,"Your invoices/ receipts should be in running order. Were there any \"missing\" invoice/ receipt numbers in your listings?","You need to maintain sufficient documentary evidence (e.g. cancelled invoice/ receipt) to explain and account for the missing invoices/ receipt numbers.\n\nPlease proceed to the next question.",1.3,"Please proceed to the next question.",1.3]
[null,1.3,"Review the listing containing the data extracted from source documents to prepare for your GST return. Did the month end cut-off date for your transactions fall on the last day of the GST prescribed accounting period?","Please proceed to the next question.",2.1,"Please ensure that the cut-off date coincides with the last day of the GST prescribed accounting period to prevent omission of supplies.\n\nIf the transaction falls after the cut-off date, you need to account for the transaction in the next GST return unless the time of supply is triggered in the current GST return. \n\nPlease proceed to the next question.",2.1]
[null,2.1,"Did you issue your invoices/ receipts in foreign currency (i.e. non-SGD)?","You are required to convert the foreign currency-denominated supplies using an acceptable exchange rate and account for GST on the Singapore dollar equivalent. You are allowed to adopt the prevailing exchange rate, which is reflective of the Singapore money market, at these time periods:\n\n(i) The time of supply;\n(ii) The end of taxable period; or\n(iii) The time of filing the GST return.\n\nThe adopted time period must be consistently applied on all supplies of remote services (i.e. digital and non-digital services) and low-value goods (LVG) for at least 1 year from the end of the filing period in which the time period was first chosen.\n\nFor the acceptable exchange rates, please refer to the e-Tax Guide \"GST: Exchange Rates for GST purposes”.\n\nPlease proceed to the next question.",2.2000000000000002,"Please proceed to the next question.",2.2000000000000002]
[null,2.2000000000000002,"Did you issue any credit note to your customer for reduction in your sales amount (e.g. due to discount given to the customer?","If you have reported the original value of your standard-rated supply and accounted for the output tax in your GST return, you can reduce the value of your standard-rated supply and output tax in your GST return based on the credit note.\n\nIf you have not reported the original value of your standard-rated supply and accounted for the output tax in your GST return, you should report the net amount (after netting the credit note value). \n\nPlease proceed to the next question.",3.1,"Please proceed to the next question.",3.1]
[null,3.1,"Have you accounted for GST on all your supplies of remote services (i.e. digital and non-digital services) and low-value goods (LVG) made to non-GST registered customers in Singapore?","Please proceed to the next question.",3.2,"You are required to account for GST on business-to-consumer (B2C) transactions if your customer is not GST-registered.\n\nPlease proceed to the next question.",3.2]
[null,3.2,"Have you checked if your supplies fall within the scope of remote services (i.e. digital and non-digital services) subject to tax?","Please proceed to the next question.",3.3,"You should account for GST on the supplies of remote services (i.e. digital and non-digital services), including:\n- Downloadable digital content\n- Subscription-based media\n- Software programs\n- Electronic data management; and\n- Support services, performed via electronic means, to arrange or facilitate a transaction which may not be digital in nature.\n- Professional services (e.g., investment advisory, brokerage services, legal, tax and accounting services);\n- Educational, professional membership and examination services (e.g., distance learning classes, online examinations to obtain professional certification, membership subscription to professional associations); and\n- Personal services (e.g., online counselling, matchmaking and telemedicine services); and\n- Supply of consultancy and advisory services (e.g., advertising and digital marketing consultancy services, data analysis and research services)\n\nA comprehensive list of examples of remote services (i.e. digital and non-digital services) can be found in Annex A of e-Tax Guide \"GST: Taxing imported remote services by way of the overseas vendor registration regime\".\n\nPlease proceed to the next question.",3.3]
[null,3.3,"For your supplies of remote services (i.e. digital and non-digital services), did you obtain and maintain at least two pieces of non-conflicting evidence based on three proxies (i.e. payment proxy, resident proxy and access proxy) to ascertain your customers' belonging status and the two pieces of non-conflicting evidence comprise one payment proxy and either a residence or access proxy?\n","Please proceed to the next question.",3.4,"You need not apply these guidelines for determining your customer's belonging status if you have obtained prior approval from the Comptroller in writing, for an alternative method to determine where your customer belongs.\n\nOtherwise, you have to apply these guidelines.\n\nPlease proceed to the next question.",3.4]
[null,3.4,"Do you supply remote services (i.e. digital and non-digital services) to GST-registered customers in Singapore?","As an overseas supplier, GST should not be applied on your supplies of remote services (i.e. digital and non-digital services) to GST-registered customers in Singapore. \n\nYou may rely on GST registration number provided by your customers as proof of their GST registration status. Accordingly, you are not required to account for GST on these supplies and you must maintain customer information in your sales documentation.\n\nPlease proceed to the next question.",3.5,"Please proceed to the next question.",3.5]
[null,3.5,"Are you an electronic marketplace (EM) operator for remote services?","You will be regarded as the supplier of overseas underlying suppliers' supplies of remote services (i.e. digital and non-digital services) made through your platform to non-GST registered customers in Singapore, if any of the following conditions are met:\n(i) You authorise the charge to the customer;\n(ii) You authorise the delivery of supply to the customer;\n(iii) You set the terms and conditions under which the supply is made;\n(iv) The documentation provided to the customer identifies the supply as made by you, the EM operator, and not the overseas underlying supplier; or\n(v) You and the overseas underlying supplier contractually agree that you, the EM operator, is liable for the GST on the supplies of remote services (i.e. digital and non-digital services) to the non-GST registered customers in Singapore. \n\nIf so, apart from charging GST on your own supplies, you must also charge GST on overseas underlying suppliers' supplies of remote services (i.e. digital and non-digital services) made through your marketplace to non-GST registered customers in Singapore and account for the GST charged in your GST return for the accounting period in which the supplies took place.\n\nYou must report the value of remote services (i.e. digital and non-digital services) supplied by the underlying suppliers in both Boxes 1 and 15. The output tax to be accounted has to be reported in Box 6 of the GST return. Please also complete the Pre-Filing Checklist for \"Remote Services (i.e. Digital and Non-Digital services) Supplied by Electronic Marketplace Operator on Behalf of Third-party Suppliers and Output Tax\".\n\nPlease proceed to the next question.\n\n\n",3.6,"Please proceed to the next question",3.6]
[null,3.6,"Have you checked if your supplies fall within the scope of low-value goods (\"LVG\")  subject to tax?","Please proceed to the next question.",3.7,"You must charge and account for GST on the supplies of LVG made to non-GST registered customers in Singapore. LVG is defined as goods which at the point of sale:\n(i) are not dutiable goods, or are dutiable goods, but payment of the customs duty or excise duty chargeable on the goods is waived under section 11 of the Customs Act;\n(ii) are not exempt from GST;\n(iii) are located outside Singapore at the point of sale and are to be delivered to Singapore via air or post; and\n(iv) have a value not exceeding the import relief threshold of S$400 (i.e. entry value threshold).\n \nPlease proceed to the next question.",3.7]
[null,3.7,"Are you an electronic marketplace (EM) operator for low-value goods (LVG)?","You will be regarded as the supplier of your local and overseas suppliers' supplies of LVG made through your marketplace to non-GST registered customers in Singapore, if any of the following conditions are met:\n\n(i) You authorise the charge to the customer;\n(ii) You authorise the delivery of supply to the customer;\n(iii) You set the terms and conditions under which the supply is made;\n(iv) The documentation provided to the customer identifies the supply as made by you, the EM operator, and not the  underlying supplier; or\n(v) You and your supplier contractually agree that you, the EM operator, are liable for the GST on the supplies of LVG to the non-GST registered customers in Singapore. \n\nIf so, apart from charging GST on your own supplies, you must also account for GST on supplies of LVG made by your local and overseas suppliers (regardless if they are GST-registered) made through your marketplace to non-GST registered customers in Singapore.\n\nYou must report the value of LVG supplies made on behalf of the local and overseas suppliers in both Boxes 1 and 16. The output tax to be accounted must be reported in Box 6 of the GST return. Please also complete the Pre-Filing Checklist for \"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and Output Tax”.\n\nIf you also make your own supplies of LVG, you must report the value of your own LVG supplies in both Boxes 1 and 17, and the output tax in Box 6 of the GST return. Please also complete the Pre-Filing Checklist for \"Low-Value Goods Supplied by Local or Overseas Suppliers and Output Tax\".\n\nPlease proceed to the next question.\n",3.8,"Please proceed to the next question.",3.8]
[null,3.8,"Are you a redeliverer for low-value goods (LVG)? ","If you provide 'ship for me' and/or 'buy for me' services and assist customers to ship their LVG purchases from overseas to Singapore, you will be regarded as the supplier of the LVG supplied by local and overseas suppliers and electronic marketplace operators if:\n(i) No electronic marketplace operator is treated as the supplier of the goods;\n(ii) The supplier of the goods does not deliver or arrange the delivery of the goods to Singapore; and \n(iii) You deliver or facilitate the delivery of the LVG to Singapore and perform one or more of the following:\n      -  Provide or facilitate the use of an address outside of Singapore for delivery of the LVG; or\n      -  Purchase or facilitate the purchase of LVG.\n\nIf so, apart from charging GST on your supplies, you must also account for GST on the supplies of LVG made on behalf of local and overseas suppliers and electronic marketplace operators to customers who are not GST-registered in Singapore. Any fees (including freight, insurance and administrative fees) for services that are supplied by you in relation to the supply of LVG are also subject to GST at the standard rate. \n\nYou must report the value of LVG supplied by these third-party suppliers and your services provided in relation to the LVG in both Boxes 1 and 16, and the output tax in Box 6 of the GST return. Please also complete the Pre-Filing Checklist for \"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on Behalf of Third-party Suppliers and Output Tax”.\n\nIf you also make your own supplies of LVG, you must report the value of your own LVG supplies in both Boxes 1 and 17, and the output tax in Box 6 of the GST return. Please also complete the Pre-Filing Checklist for \"Low-Value Goods Supplied by Local or Overseas Suppliers and Output Tax\".\n\nPlease proceed to the next question.\n",3.9,"Please proceed to the next question.",3.9]
[null,3.9,"Do you make your own supply of low-value goods (LVG) to non-GST registered customers in Singapore? ","You must charge and account for GST on your direct sales of LVG (e.g. made through your own website and not through an electronic marketplace or redeliverer) to non-GST registered customers in Singapore. You must report the value of your direct sales of LVG in both Boxes 1 and 17, and the output tax in Box 6 of the GST return. \n\nPlease also complete the Pre-Filing Checklist for \"Low-Value Goods Supplied by Local or Overseas Suppliers and Output Tax\".\n\nPlease proceed to the next question.",4.0999999999999996,"Please proceed to the next question.",4.0999999999999996]
[null,4.0999999999999996,"Supply of goods in Singapore:\nDid you make any supplies of goods in Singapore which are not accounted for by a section 33(2) or section 33A agent?\n\nFor more information on sections 33(2) and 33A agents, please refer to the e-Tax Guide “GST: Guide on Imports”.","Supplies of goods which are made in Singapore by a section 33(2) or section 33A agent must be reported as the agent's supplies in the agent's GST returns.\n\nYou may refer to the e-Tax Guide \"GST: Guide on Imports\" for more information on section 33(2) and section 33A agents. \n \nPlease proceed to the next question.",4.2,"Please proceed to the next question.",4.2]
[null,4.2,"Have you charged and accounted for GST on all your supplies of goods located in Singapore and delivered to a Singapore address (excluding relevant supplies that are subject to customer accounting)?","Please proceed to the next question.",4.3,"Generally, if the goods are purchased from Singapore suppliers and supplied locally, you must charge GST on the supply of goods. \n\nEven if you deliver goods to the local customer of your overseas customer, you should charge GST to your overseas customer as the goods were not exported. This is unless the Comptroller specifically allows zero-rating under the specific circumstances as listed under \"Indirect Export\" of the e-Tax Guide \"GST: Guide on Exports\". In the event that you are unsure, or unable to prove that the goods will be or has been exported, you will need to charge GST to your customers, even if they are overseas customers.\n\nFrom 1 Jan 2019, if you supply mobile phones, memory cards or off-the-shelf software (i.e. prescribed goods) exceeding $10,000 in value (i.e. make a relevant supply) to a GST-registered customer for his business purpose, the supply is subject to customer accounting. This means that your customer, and not you, is to account for the output tax to IRAS. You may refer to the e-Tax Guide 'GST:Customer Accounting for Prescribed Goods' for more information on customer accounting.\n\nPlease proceed to the next question.",4.3]
[null,4.3,"Did you make a local purchase of mobile phones, memory cards or off-the-shelf software (i.e. prescribed goods) exceeding $10,000 in value for your business purpose from a GST-registered supplier? ","The sales of such goods in Singapore is subject to customer accounting. Your supplier must not have charged and collected GST from you. Instead, you need to account for the output tax  based on the normal time of supply rules. Please refer to the e-Tax Guide 'GST:Customer Accounting for Prescribed Goods' for more information.\n\nPlease proceed to the next question.",5.0999999999999996,"Please proceed to the next question.",5.0999999999999996]
[null,5.0999999999999996,"Supply of services in Singapore:\nIf you have a business or fixed establishment in Singapore that supplies services, have you charged GST on all the supplies of services made in Singapore? ","Please proceed to the next question.",6.1,"You can only zero-rate the supplies of services from your business or fixed establishment in Singapore if it falls within the description of international services under section 21(3) of the GST Act. \n\nDepending on the nature of service that you provide, you may need to determine the belonging status of your customer (i.e. whether your customer is a local person or an overseas person).\n\nFor more information on business and fixed establishments and international services, please visit IRAS website at www.iras.gov.sg.\n\nPlease proceed to the next question.",6.1,"Please proceed to the next question.",6.1]
[null,6.1,"Did you issue an invoice (or any equivalent document that serves as a bill of payment) to your customers before payment is received for your supply?\n\nNote: This question only applies to transactions in general. For specific transactions listed in Q6.2, special time of supply rules will apply.","If your invoice is issued before receipt of payment, you have to report the transaction as a standard-rated supply and account for the output tax (except for output tax on customer accounting transactions which is to be accounted for by your customer on your behalf) in your GST return for the accounting period in which you issued your invoice.\n\nPlease proceed to the next question.",6.2,"If your invoice is issued after receipt of payment, you have to report the transaction as a standard-rated supply and account for the output tax (except for output tax on customer accounting transactions which is to be accounted for by your customer on your behalf) in your GST return for the accounting period in which you received payment from your customer.\n\nPlease proceed to the next question.",6.2]
[null,6.2,"Do you have any of the following situations or transactions?\n\n(a) You have supplied remote services (i.e. digital and non-digital services) and/or low-value goods (LVG) to non-GST registered customers in Singapore straddling your GST registration date.\n(b) You have been approved by IRAS to cancel your GST registration and you have supplied remote services (i.e. digital and non-digital services) and/or low-value goods (LVG) to non-GST registered customers in Singapore straddling your GST de-registration date.\n","For situation (a), you are required to account for GST on the supply if the invoice is issued and payment is made after your GST registration date. If the service is performed or the LVG is removed/made available to the customer before you are GST-registered, you may rely on the date when the service is performed or the LVG is removed/made available and hence GST will not be charged and accounted on these supplies, if the customer so requests. Documents must be maintained to support that the service was performed or the LVG was removed/made available before your GST registration.\n\nFor situation (b), if the service is performed or the LVG is removed/made available to the customer before you de-register and GST has not been accounted for as at the date of de-registration, the supply of remote services or LVG shall (to the extent that it is not covered by any invoice issued or payment made) be treated as taking place on the last day of your GST registration.\n\nPlease proceed to the next question.",7,"Please proceed to the next question.",7]
[null,7,"Did you make any input tax claim for GST incurred on taxable purchases made in Singapore in your GST return?","As you are GST-registered under a simplified pay-only regime, you are not allowed to make any input tax claim on GST incurred on taxable purchases made in Singapore. Please exclude the input tax claim from your GST return.\n\nPlease proceed to the next question.",8,"Please proceed to the next question.",8]
[null,8.1,"Is this your final return (GST F8)?","Please proceed to the next question.",8.1999999999999993,"Please proceed to the next question.",9]
[null,8.1999999999999993,"Did you include all your standard-rated supplies made till the last day of your GST registration and account for the output tax (except for output tax on relevant supplies you have made that are subject to customer accounting, which is to be accounted for by your customer)?","Please proceed to the next question.",9,"You should include all your standard-rated supplies made till the last day of your GST registration and account for the output tax (except for output tax on relevant supplies you have made which are subject to customer accounting, which is to be accounted for by your customer on your behalf).\n\nPlease proceed to the next question.",9]
[null,9,"Does the total amount of your standard-rated supply listings tally with Box 1 and Box 6 of your GST return?","Please proceed to the next question.",10,"Ensure your declaration in Box 1 and Box 6 are supported by listings or source documents (e.g. invoices/ receipts, credit notes).\n\nPlease proceed to the next question.",10]
[null,10,"Compare your “Computed output tax (A)” with “Declared output tax (Box 6)” as follows:\ni) Calculate Box 1 x 9% = \"A\".\nii) Compare Box 6 with \"A\".\niii) Is Box 6 less than \"A\"?\n\nNote: 9% is the prevailing GST rate.","You may have made errors in the reporting of your standard-rated supplies or output tax figure.\n\nInvestigate and reconcile the difference between the values in listing and GST return. Make amendments, if necessary.\n\nPlease proceed to the next pre-filing checklist.\n",11,"Please proceed to the next pre-filing checklist.\n\n\n",11]
[null,"Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
[null,"Zero-rated Supplies (Box 2)"]
[null,1.1000000000000001,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all invoices, credit notes and debit notes for your zero-rated supplies recorded in your listings?\n\nNote: Your zero-rated supplies comprises:\n(i) Export of goods from Singapore which are not accounted for by a section 33(2) / 33A agent; and/ or\n(ii) Supply of services from business or fixed establishment in Singapore (if any).\n\nYour supplies of services from your overseas establishment that are not subject to tax under the OVR regime does not constitute zero-rated supplies (they are outside the scope of GST).","Please proceed to the next question.",1.2,"Record all invoices, credit notes and debit notes for your zero-rated supplies. \n\nPlease proceed to the next question.",1.2,"Please proceed to the next pre-filing checklist.\n"]
[null,1.2,"Did you issue an invoice (including debit note and any other billing for payment) to your customers before payment is received for your supply?","If your invoice is issued before receipt of payment, you have to report the transaction as a zero-rated supply based on the date of invoice (in accordance with time of supply rules). \n\nPlease proceed to the next question.",1.3,"If your invoice is issued after receipt of payment, you have to report the transaction as a zero-rated supply based on the date of payment (in accordance with time of supply rules). \n\nPlease proceed to the next question.",1.3]
[null,1.3,"Your invoices should be numbered in running order. Were there any \"missing\" invoice numbers in your listings?","You need to maintain sufficient documentary evidence (e.g. cancelled invoice) to explain and account for the missing invoice.\n\nYour tax invoices / simplified tax invoices / receipts should be serially numbered and issued in ascending order (from smallest to largest) for ease of tracking and accountability.\n\nPlease proceed to the next question.",1.4,"Please proceed to the next question.",1.4]
[null,1.4,"Review the listing containing the data extracted from source documents to prepare for your GST return. Did the month end cut-off date for your transactions fall on the last day of the GST prescribed accounting period?","Please proceed to the next question.",1.5,"Please ensure that the cut-off date coincides with the last day of the GST prescribed accounting period to prevent omission of supplies.\n\nIf the transaction falls after the cut-off date, you need to account for the transaction in the next GST return unless the time of supply is triggered in the current GST return.\n\nPlease proceed to the next question.",1.5]
[null,1.5,"Did you issue your invoices in foreign currency?","You need to convert the value of your supply from the foreign currency into the Singapore dollars equivalent using the prevailing exchange rate at the time of supply. \n\nFor the acceptable exchange rates, please refer to the e-Tax Guide \"GST: Exchange Rates for GST purposes”.\n\nPlease proceed to the next question.",1.6,"Please proceed to the next question.",1.6]
[null,1.6,"Reduction in sales amount (e.g. due to discount given to the customer, goods returned, etc):\nDid you issue any credit note to your customer or receive any debit note from your customer for the reduction in your sales amount?","If you have reported the original value of your zero-rated supply in your GST return based on your tax invoice/ debit note, you can reduce the value of your zero-rated supply based on the credit note.\n\nIf you have not reported the original value of your zero-rated supply in your GST return, you will report the net amount (after netting the credit note value).   \n\nIf the debit notes are subsequently received from your customers, they should be compared with the credit notes that you issued. Adjustment can only be made once and the debit and credit notes must not be used simultaneously as accounting documents.\n\nPlease proceed to the next question.",2.1,"Please proceed to the next question.",2.1]
[null,2.1,"Export of goods from Singapore:\nDid you have any goods that are exported from Singapore but not accounted for by a section 33(2) or section 33A agent?\n\nFor more information on sections 33(2) and 33A agents, please refer to the e-Tax Guide “GST: Guide on Imports”.","Please proceed to the next question.",2.2000000000000002,"Please proceed to the next question.",3.1]
[null,2.2000000000000002,"Did you deliver your goods to a local address (i.e. place in Singapore) other than to a local freight forwarder / handling agent for export?","You cannot zero-rate your supply as it is a local delivery of goods and do not have custody of the goods or control over the export arrangement.\n\nYou have to standard-rate your supply and charge GST.\n\nThis is so even if your customer claims that the goods may subsequently be exported and provides you with the transport documents.  \n\nFor more details, please refer to “Situations where supplies of goods do not qualify for zero-rating” of the e-Tax Guide \"GST: Guide on Exports\".\n\nPlease proceed to the next question.",2.2999999999999998,"Please proceed to the next question.",2.2999999999999998]
[null,2.2999999999999998,"Did you arrange for the export of your goods (e.g. via your own freight forwarder / handling agent)?","You may zero-rate your supply if your goods have been exported and you have obtained the necessary export evidence within 60 days from the time of supply.\n\nPlease proceed to the next question.",2.4,"Please proceed to the next question.",2.4]
[null,2.4,"Are you certain, at the time of your supply, that your goods will be exported?","Please ensure that you can prove this with documentary evidence such as instruction from your customer (via contract, purchase order, letter, email, etc) to deliver the goods to his appointed local freight forwarder / handling agent.   \n\nPlease proceed to the next question.",2.5,"You cannot zero-rate your supply. Instead, standard-rate your supply and charge GST. \n\nThis is so even if your customer claims that the goods may subsequently be exported and provides you with the transport documents.  \n\nPlease refer to paragraph “Situations where supplies of goods do not qualify for zero-rating” of the e-Tax Guide \"GST: Guide on Exports\".\n\nPlease proceed to the next question.",2.5]
[null,2.5,"Commercial transaction documents:\nDid you maintain all of the following commercial transaction documents to support your sale of goods?\n(a) Purchase order from your customer;\n(b) Your sales invoice to your customer;\n(c) Your delivery note or packing list;\n(d) Insurance documents (if applicable) with details of the export; and\n(e) Evidence of payment received from your customer.","Please proceed to the next question.",2.6,"To zero-rate your exports, you are required to maintain the relevant export evidence. In general, the following documents need to be maintained:\n\n(a) Transaction documents:\n      – Purchase order from your customer \n      – Your sales invoice to your customer \n      – Your delivery note/packing list endorsed by the freight forwarder / handling agent with:\n          (i) a statement stating that “goods delivered are for export”\n          (ii) name, address and GST registration no. (if applicable) of the freight forwarder / handling agent\n          (iii) date of collection of goods \n      – Insurance documents (if applicable) with details of the export \n      – Evidence of payment received from your customer \n      – Written instructions from your customer to deliver the goods to his freight forwarder / handling agent (for indirect exports) \n      – Any other documents specified by the Comptroller in the e-Tax Guide “GST: Guide on Exports”   \n\n(b) Transport documents:\n      – For exports via sea or air: \n          (i) Bill of lading / air waybill / cargo manifest / mate’s receipt or subsidiary export certificate / note of shipment issued by freight forwarder \n           / handling agent\n      – For exports via land: \n          (i) Export permit or subsidiary export certificate / note of shipment issued by freight forwarder / handling agent\n      – Any other documents specified by the Comptroller in the e-Tax Guide “GST: Guide on Exports”\n\nPlease proceed to the next question.",2.6]
[null,2.6,"Export via sea, air or land:\nDid you export your goods via sea, air or land through a freight forwarder / handling agent?","You need to ensure that your delivery note / packing list is endorsed by the freight forwarder / handling agent with the following details:\n(a) a statement stating that \"goods delivered are for export\";\n(b) name, address and GST registration number (if applicable) of the freight forwarder / handling agent; and\n(c) date of their collection of goods.\n   \nPlease proceed to the next question.",2.7,"Please proceed to the next question.",3.1]
[null,2.7,"Did you obtain any of the following transport documents showing your business name as the exporter and details of your goods exported?\n– For exports via sea: Bill of lading\n– For exports via air: Air waybill\n– For exports via land: Export permit\n– For consolidated exports via sea, air or land: Note of shipment or subsidiary export certificate issued by the freight forwarder / handling agent.","You may zero-rate your supply if you have maintained the following export evidence:\n(a) All transaction documents;\n(b) Written instructions from your customer on the delivery of your goods;\n(c) Your delivery note / packing list endorsed by the freight forwarder / handling agent; and\n(d) Transport documents furnished by the freight forwarder / handling agent.  \n\nPlease proceed to the next question.",2.8,"You need to check with your freight forwarder / handling agent for the transport documents.\n\nIf you do not maintain the required transport documents, you cannot zero-rate your supply.  You have to standard-rate your supply and account for output tax. \n\nPlease proceed to the next question.",2.8]
[null,2.8,"Export via post or courier:\nDid you export your goods via post or courier?","You may zero-rate your supply if you have maintained the following export evidence:\n(a) All transaction documents; and\n(b) Parcel despatch note / courier consignment note / air waybill (if applicable) endorsed by the courier company bearing your name as exporter/ sender and stating details of goods exported.  \n\nPlease proceed to the next question.",2.9,"Please proceed to the next question.",2.9]
[null,2.9,"Export by sea via boats or small vessels:\nDid you export your goods to neighbouring countries (e.g. Batam) by sea via boats or small vessels operated by shipping companies?","You may zero-rate your supply if you have maintained the following export evidence:\n(a) All transaction documents\n(b) Your delivery note / packing list endorsed by the shipping company with the following details: \n      (i) a statement stating that \"goods delivered are for export\";\n      (ii) name, address and GST registration number (if applicable) of the shipping company; and\n      (iii) date of collection of goods.\n(c) Bill of lading / cargo manifest / mate's receipt stating the name of vessel, destination and estimated date and time of departure.\n\nPlease proceed to the next question.","2.10","Please proceed to the next question.","2.10"]
[null,"2.10","Transport documents:\nDid you maintain the required transport document(s) for your export of goods?","Please proceed to the next question.",2.11,"You cannot zero-rate your supply as there is no documentary proof that your goods are exported.\n\nYou must standard-rate your supply and account for output tax.\n\nPlease proceed to the next question.",2.11]
[null,"2.11","Did the transport document(s) show all of the following?\n(a) Your business name as the exporter; and\n(b) Details of your goods (e.g. the description, quantity and value of goods) that can match with the details on your other supporting documents (such as transaction documents e.g. invoice, delivery note, packing list, etc).","Please proceed to the next question.",2.12,"You cannot zero-rate your supply as there is no proof that the goods you sold are identical to the goods exported.\n\nYou must standard-rate your supply and account for output tax.\n\nPlease proceed to the next question.",2.12]
[null,"2.12","Did you have any of the following transactions?\n(a) Sale of goods which are transported from one overseas country to another overseas country without entering Singapore (i.e. third country sale).\n(b) Sale of overseas goods within the Free Trade Zone.","Please exclude this transaction from your GST return as it is outside the scope of GST.\n\nYou should maintain the supporting transaction documents and transport documents to prove your sale and the movement of the goods.\n\nPlease proceed to the next question.",3.1,"Please proceed to the next question.",3.1]
[null,3,"Supply of services in Singapore\nIf you have a business or fixed establishment in Singapore that supplies services, you can zero-rate your supply of services made in Singapore only if it falls within the description of international services under section 21(3) of the GST Act.  \n\nThe questions below are not meant for industry-specific services such as:\n–  international transport of passengers and goods;\n–  prescribed financial services;\n–  prescribed services supplied to and directly benefiting an overseas person belonging outside Singapore in his business capacity (and not in his private or personal capacity);\n–  services supplied in relation to ships or aircraft;\n–  prescribed telecommunication services;\n–  services supplied in relation to trust services;\n–  services supplied in relation to co-location in Singapore of computer server equipment (e.g. web-hosting services);\n–  services supplied in relation to the provision of an electronic system relating to the import of goods into or the export of goods out of Singapore; \n–  media sales advertising with at least 51% circulation outside Singapore;\n–  sale and lease of air and sea containers, and prescribed \n   services supplied in relation to air and sea containers; and\n– services performed on goods stored in a warehouse under the Specialised Warehouse Scheme\n\nPlease refer to IRAS website and section 21(3) of the GST Act for complete information and examples."," ",null," "]
[null,3.1,"Do you have a business or fixed establishment in Singapore that supplies services?","You may zero-rate the supplies of services from your business or fixed establishment in Singapore if it falls within the description of international services under section 21(3) of the GST Act. \n\nDepending on the nature of service that you provide, you may need to determine the belonging status of your customer (i.e. whether your customer is a local person or an overseas person).\n\nFor more information on business and fixed establishments and international services, please visit IRAS website at www.iras.gov.sg.\n\nPlease proceed to the next question.",3.2,"Please proceed to the next question.",4.0999999999999996]
[null,3.2,"Did you provide the following services completely outside Singapore?\n(a) Cultural, artistic, sporting, educational or entertainment services; or\n(b) Exhibition or convention services; or\n(c) Other services that are supplementary to, including organising the performance outside Singapore, the services referred to in (a) and (b).","You may report as zero-rated supply in your GST return. \n\nPlease proceed to the next question.",3.3,"You cannot zero-rate your supply, as you have performed these services in Singapore. \n\nYou must standard-rate your supply and account for output tax.\n\nPlease proceed to the next question.",3.3]
[null,3.3,"Did you provide services that are directly in connection with any of the following?\n– Land or buildings located outside Singapore.\n– Goods located outside Singapore when your services are performed.\n– Goods to be exported out of Singapore and are supplied to an overseas customer when you perform the services.","You may report as zero-rated supply in your GST return. \n\nPlease proceed to the next question.",3.4,"You cannot zero-rate your supply as the land, building or goods (not meant for export) are situated in Singapore.\n\nYou must standard-rate your supply and account for output tax.\n\nPlease proceed to the next question.",3.4]
[null,3.4,"Did you provide prescribed services:\na) supplied under a contract with a person belonging outside Singapore in his business capacity (and not in his private or personal capacity); and \nb) that directly benefit a person belonging outside Singapore in his business capacity (and not in his private or personal capacity) at the time when your services are performed?\n\nPlease refer to the e-Tax Guide \"GST: Clarification on \"Directly in Connection With\" and \"Directly Benefit\"\" on the interpretation and application of these two expressions used in section 21(3) to common business scenarios.","You can zero-rate the service and report it as your zero-rated supply in your GST return if the following conditions are satisfied: \n\n(a) The services provided fall within the prescribed services under the Second Schedule of the GST (International Services); and \n(b) Any part of the supply comprising services relating to accommodation and entertainment are excluded for zero-rating.\n\nPlease proceed to the next question.",3.5,"You cannot zero-rate your supply in your GST return.\n\nPlease proceed to the next question.",3.5]
[null,3.5,"Did you provide services supplied:\na) under a contract with a person belonging outside Singapore; and \nb) directly benefit a person belonging outside Singapore and who is outside Singapore at the time when your services are performed?  \n\nPlease refer to the e-Tax Guide \"GST: Clarification on \"Directly in Connection With\" and \"Directly Benefit\"\" on the interpretation and application of the two expressions used in section 21(3) to common business scenarios.","You can zero-rate the service and report it as your zero-rated supply in your GST return if the following conditions are satisfied: \n\n(a) Your contract for services is made with an overseas person\n(b) The contract specifies that your services supplied are directly benefiting overseas person(s) OR\nin the absence of a contractual provision, the flow of services/benefits shows that your services benefit only overseas person(s)   \n(c) The overseas person(s) have a business establishment or fixed establishment in an overseas country. If he is an individual, his usual place of residence is outside Singapore\n\nPlease proceed to the next question.",4.0999999999999996,"You cannot zero-rate your supply in your GST return.\n\nPlease proceed to the next question.",4.0999999999999996]
[null,4.0999999999999996,"Does the total amount of your zero-rated supply listings tally with Box 2 of your GST return?","Please proceed to the next pre-filing checklist.\n\n",null,"You may have made errors in the reporting of your zero-rated supplies.\n\nInvestigate and reconcile the difference between the values in the listing and GST return. Make amendments, if necessary. \n\nEnsure your declaration in Box 2 is supported by listings and source documents (e.g. invoices, credit notes, transport documents for exports).\n\nPlease proceed to the next pre-filing checklist.\n"]
[null,"Zero-rated Supplies (Box 2)"]
[null,"Did you claim bad debt relief and/ or refund for reverse charge transaction? (Box 11)"]
[null,1.1000000000000001,"Bad debt relief:\nDid you make any bad debt relief claims?\n\nNote: If you recover bad debt subsequently, you will have to account for the corresponding GST in Box 6 of your GST return.","Please complete the “Self-review of Eligibility to Claim Bad Debt Relief” checklist available on IRAS website.\n\nIf you satisfy all the conditions in the self-review checklist, you can proceed to make a claim in Box 11 of your GST return (the amount entered into Box 11 will be pre-populated in Box 7 of your GST return.) You need not submit the self-review checklist to IRAS but you should keep it as part of your records. You may be asked to submit this checklist in the course of an audit.\n\nPlease proceed to the next pre-filing checklist.",null,"Please proceed to the next pre-filing checklist.\n"]
[null,"Did you claim bad debt relief and/ or refund for reverse charge transaction? (Box 11)"]
[null,"Remote Services (i.e. Digital and Non-Digital services) supplied by electronic marketplace on behalf of third-party suppliers and subject to GST (Box 15) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[null,1.1000000000000001,"Review the listing of remote services supplied on behalf of third-party suppliers (i.e. underlying suppliers), which are made through your marketplace. Were all invoices, receipts and any other documents issued to the customers adjusting the original sales value (e.g. credit notes, debit notes) for the supplies of remote services recorded in your listings?","Please proceed to the next question.",1.2,"Record all invoices, receipts, credit notes and debit notes issued in respect of the supplies of remote services on behalf of underlying suppliers, made through your marketplace, to non-GST registered customers in Singapore.\n\nPlease proceed to the next question.",1.2]
[null,1.2,"Have you accounted for GST on all your overseas underlying suppliers' supplies of remote services made through your marketplace to non-GST registered customers in Singapore?","Please proceed to the next question.",1.3,"You are required to account for GST on the overseas underlying suppliers' supplies of business-to-consumer (B2C) remote services made through your marketplace if the customer is not GST-registered.\n\nPlease proceed to the next question.",1.3]
[null,1.3,"Have you checked if the underlying suppliers' supplies made through your marketplace fall within the scope of remote services subject to tax?","Please proceed to the next question.",1.4,"You should account for GST on the supplies of remote services, including:\n- Downloadable digital content\n- Subscription-based media\n- Software programs\n- Electronic data management; and\n- Support services, performed via electronic means, to arrange or facilitate a transaction which may not be digital in nature.\n- Professional services (e.g., investment advisory, brokerage services, legal, tax and accounting services);\n- Educational, professional membership and examination services (e.g., distance learning classes, online examinations to obtain professional certification, membership subscription to professional associations); and\n- Personal services (e.g., online counselling, matchmaking and telemedicine services); and\n- Supply of consultancy and advisory services (e.g., advertising and digital marketing consultancy services, data analysis and research services)\n\nA comprehensive list of examples of remote services can be found in Annex A of e-Tax Guide \"GST: Taxing remote imported services by way of overseas vendor registration regime\".\n\nPlease proceed to the next question.",1.4]
[null,1.4,"Did you obtain and maintain at least two pieces of non-conflicting evidence based on three proxies (i.e. payment proxy, resident proxy and access proxy) to ascertain the customers' belonging status and the two pieces of non-conflicting evidence comprise one payment proxy and either a residence or access proxy?\n","Please proceed to the next question.",1.5,"You need not apply these guidelines for determining the customer's belonging status if you have obtained prior approval from the Comptroller in writing, for an alternative method to determine where the customer belongs.\n\nOtherwise, you have to apply these guidelines.\n\nPlease proceed to the next question.",1.5]
[null,1.5,"Do you supply remote services to GST-registered customers in Singapore?","As an overseas supplier, GST should not be applied on your supplies of remote services to GST-registered customers in Singapore.\n\nYou may rely on GST registration number provided by your customers as proof of their GST registration status. Accordingly, you are not required to account for GST on these supplies and you must maintain customer information in your sales documentation.\n\nPlease proceed to the next question.",1.6,"Please proceed to the next question.",1.6]
[null,1.6,"Did you account for GST on supplies of remote services to non-GST registered customers which are made by local underlying suppliers through your marketplace?","You may account for GST on the supplies of remote services to non-GST registered customers which are made by local underlying suppliers through your marketplace if you have obtained prior approval from Comptroller in writing and agreed with the underlying local suppliers that you will be accounting for GST on the remote services made through your marketplace.\n\nOtherwise, the local GST-registered underlying suppliers are required to charge and account for GST on their own supplies of remote services in their GST returns.\n\nPlease proceed to the next pre-filing checklist.",null,"Please proceed to the next pre-filing checklist."]
[null,"Remote Services (i.e. Digital and Non-Digital services) supplied by electronic marketplace on behalf of third-party suppliers and subject to GST (Box 15) and 1 and 6)"]
[null,"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and subject to GST (Box 16) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[null,1.1000000000000001,"Review the listing of low-value goods (\"LVG\") supplied on behalf of third-party suppliers (i.e. local and overseas underlying suppliers), which are made through you as a redeliverer or through your marketplace. Were all invoices, receipts and documents which adjust the original sales value (e.g. credit notes, debit notes) issued for the supplies of LVG recorded in your listings?","Please proceed to the next question.",1.2,"Record all invoices, receipts, credit notes and debit notes issued in respect of the supplies of LVG on behalf of underlying suppliers (made through you as a redeliverer or through your marketplace) to non-GST registered customers in Singapore.\n\nPlease proceed to the next question.",1.2]
[null,1.2,"Have you checked if the local and overseas underlying suppliers' supplies of LVG made through you as a redeliverer or through your marketplace fall within the scope of LVG subject to tax?","Please proceed to the next question.",1.3,"You must charge and account for GST on the supplies of LVG made to non-GST registered customers in Singapore. LVG is defined as goods which at the point of sale:\n(i) are not dutiable goods, or are dutiable goods, but payment of the customs duty or excise duty chargeable on the goods is waived under section 11 of the Customs Act;\n(ii) are not exempt from GST;\n(iii) are located outside Singapore at the point of sale and are to be delivered to Singapore via air or post; and\n(iv) have a value not exceeding the import relief threshold of S$400 (i.e. entry value threshold).\n \nPlease proceed to the next question.",1.3]
[null,1.3,"Did you use the sales value/selling price of the goods to determine whether the goods fall within the LVG entry value threshold of $400?","Please proceed to the next question.",1.4,"For the purpose of determining the entry value of the goods, the sales value of the goods should be used. \n \nThe sales value refers to the selling price of the goods, which is the amount of consideration received or receivable for the supply but excludes any amounts charged for:\n (i) Transportation and insurance costs (i.e., fees charged to customer for transportation and insurance) for transporting the goods from overseas to the place of delivery in Singapore; \n(ii) Any GST chargeable on the supply of LVG; and\n(iii) Any duties payable to Singapore Customs.\n\nIf you prefer and are able to use the import value of goods to determine the entry value of the goods, you may make an election to do so by submitting the \"LVG entry value threshold election\" form to IRAS. Generally, the import value comprises the Cost, Insurance and Freight (“CIF”) value, any customs duties payable, commission and other incidental charges.\n\nYou may also elect to apply the entry value threshold on a per-consignment basis if certain conditions are fulfilled and submit the \"LVG entry value threshold election\" form to IRAS. For more information, please refer to the e-Tax Guide 'GST: Taxing imported low-value goods by way of the overseas vendor registration regime'.\n\nPlease proceed to the next question.",1.4]
[null,1.4,"Have you accounted for GST on all your local and overseas underlying suppliers' supplies of LVG (made through you as a redeliverer or through your marketplace)","Please proceed to the next question.",1.5,"You are required to account for GST on all local and overseas underlying suppliers' supplies of LVG made through you as a redeliverer or through your marketplace if the customer is not GST-registered.\n\nThe value of your supply of LVG (i.e., the value on which GST should be charged and accounted) includes the selling price of the goods and the amounts paid by the customer for related services such as transportation and insurance. This is because such services are generally ancillary or incidental to the primary supply of the LVG.\n \nPlease proceed to the next question.",1.5]
[null,1.5,"Do you charge a single delivery fee for the transportation and insurance for both LVG and non-LVG in the same transaction?","Only the portion of transportation and insurance fees charged in relation to the delivery of the LVG will be subject to GST. The remaining portion of transportation and insurance fees charged in relation to the delivery of the non-LVG will not be subject to GST.\n\nYou are required to apportion the value of your transportation and insurance fees using any reasonable and fair proxy. \n\nPlease proceed to the next question.",1.6,"Please proceed to the next question.",1.6]
[null,1.6,"Do you supply LVG to GST-registered customers in Singapore?","Under the overseas vendor registration regime, you should not charge GST on the supplies of LVG to GST-registered customers in Singapore. \n \nYou may rely on the GST registration number provided by your customers as proof of their GST registration status. Accordingly, you are not required to account for GST on these supplies and you must maintain customer information in your sales documentation.\n\nPlease proceed to the next question.",1.7,"Please proceed to the next question.",1.7]
[null,1.7,"Did you obtain IRAS' approval to charge GST on LVG imported via sea and land?","You must charge and account for GST on all your supplies of LVG made to non-GST registered customers in Singapore, whether they are imported by air, post, land or sea.\n\nPlease proceed to the next pre-filing checklist.",null,"You are not allowed to charge GST on LVG that are to be imported into Singapore via sea and land.\n\nPlease proceed to the next pre-filing checklist."]
[null,"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and subject to GST (Box 16) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[null,"Low-Value Goods Supplied by Local or Overseas Suppliers (Box 17) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[null,1.1000000000000001,"Review the listing of your direct sales of low-value goods (\"LVG\"). Were all invoices, receipts and documents which adjust the original sales value (e.g. credit notes, debit notes) issued for your direct sales of LVG recorded in your listings?\n\nNote: Direct sales refer to goods that are supplied directly by you to non-GST registered customers in Singapore (e.g. through your own website). ","Please proceed to the next question.",1.2,"Record all invoices, receipts, credit notes and debit notes issued in respect of your direct sales of LVG to non-GST registered customers in Singapore.\n\nPlease proceed to the next question.",1.2]
[null,1.2,"Have you checked if your supplies fall within the scope of low-value goods (\"LVG\") subject to tax?","Please proceed to the next question.",1.3,"You must charge and account for GST on your direct sales of LVG (e.g. made through your own website and not through an electronic marketplace or redeliverer) to non-GST registered customers in Singapore. LVG is defined as goods which at the point of sale:\n(i) are not dutiable goods, or are dutiable goods, but payment of the customs duty or excise duty chargeable on the goods is waived under section 11 of the Customs Act;\n(ii) are not exempt from GST;\n(iii) are located outside Singapore at the point of sale and are to be delivered to Singapore via air or post; and\n(iv) have a value not exceeding the import relief threshold of S$400 (i.e. entry value threshold).\n \nPlease proceed to the next question.",1.3]
[null,1.3,"Did you use the sales value/selling price of the goods to determine whether the goods fall within the LVG entry value threshold of $400?","Please proceed to the next question.",1.4,"For the purpose of determining the entry value of the goods, the sales value of the goods should be used. \n \nThe sales value refers to the selling price of the goods, which is the amount of consideration received or receivable for the supply but excludes any amounts charged for:\n (i) Transportation and insurance costs (i.e., fees charged to customer for transportation and insurance) for transporting the goods from overseas to the place of delivery in Singapore; \n(ii) Any GST chargeable on the supply of LVG; and\n(iii) Any duties payable to Singapore Customs.\n\nIf you prefer and are able to use the import value of goods to determine the entry value of the goods, you may make an election to do so by submitting the \"LVG entry value threshold election\" form to IRAS. Generally, the import value comprises the Cost, Insurance and Freight (“CIF”) value, any customs duties payable, commission and other incidental charges.\n\nYou may also elect to apply the entry value threshold on a per-consignment basis if certain conditions are fulfilled and submit the \"LVG entry value threshold election\" form to IRAS. For more information, please refer to the e-Tax Guide 'GST: Taxing imported low-value goods by way of the overseas vendor registration regime'.\n\nPlease proceed to the next question.",1.4]
[null,1.4,"Have you accounted for GST on all your local and overseas underlying suppliers' supplies of LVG (made through you as a redeliverer or through your marketplace)","Please proceed to the next question.",1.5,"You are required to account for GST on all local and overseas underlying suppliers' supplies of LVG made through you as a redeliverer or through your marketplace if the customer is not GST-registered.\n\nThe value of your supply of LVG (i.e., the value on which GST should be charged and accounted) includes the selling price of the goods and the amounts paid by the customer for related services such as transportation and insurance. This is because such services are generally ancillary or incidental to the primary supply of the LVG.\n \nPlease proceed to the next question.",1.5]
[null,1.5,"Do you charge a single delivery fee for the transportation and insurance for both LVG and non-LVG in the same transaction?","Only the portion of transportation and insurance fees charged in relation to the delivery of the LVG will be subject to GST. The remaining portion of transportation and insurance fees charged in relation to the delivery of the non-LVG will not be subject to GST.\n\nYou are required to apportion the value of your transportation and insurance fees using any reasonable and fair proxy. \nPlease proceed to the next question.",1.6,"Please proceed to the next question.",1.6]
[null,1.6,"Do you supply LVG to GST-registered customers in Singapore?","Under the overseas vendor registration regime, you should not charge GST on the supplies of LVG to GST-registered customers in Singapore. \n \nYou may rely on the GST registration number provided by your customers as proof of their GST registration status. Accordingly, you are not required to account for GST on these supplies and you must maintain customer information in your sales documentation.\n\nPlease proceed to the next question.",1.7,"Please proceed to the next question.",1.7]
[null,1.7,"Did you obtain IRAS' approval to charge GST on LVG imported via sea and land?","You must charge and account for GST on all your supplies of LVG made to non-GST registered customers in Singapore, whether they are imported by air, post, land or sea.\n\nYou have completed all the pre-filing checklists for OVR Pay-Only regime. You may proceed to e-File your GST return.",null,"You are not allowed to charge GST on LVG that are to be imported into Singapore via sea and land.\n\nYou have completed all the pre-filing checklists for OVR Pay-Only regime. You may proceed to e-File your GST return."]
[null,"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and subject to GST (Box 16) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]

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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
[]
[null,"Name of GST-registered Business:",null,""]
[]
[null,"UEN / GST Reg Number:",null,""]
[]
[null,"S/No","Questions"]
[]
[null,1.1000000000000001,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all tax invoices, customer accounting tax invoices, simplified tax invoices, receipts, credit notes and debit notes for your standard-rated supplies recorded in your listings?",null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L11=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B11,ControlPO!$B$5:$B$29,0),3),IF($L11=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B11,ControlPO!$B$5:$B$29,0),5),IF($L11=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B11,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,1.2,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B14,ControlPO!$B$5:$B$29,0),2)","v":"Your invoices/ receipts should be in running order. Were there any \"missing\" invoice/ receipt numbers in your listings?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L14=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B14,ControlPO!$B$5:$B$29,0),3),IF($L14=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B14,ControlPO!$B$5:$B$29,0),5),IF($L14=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B14,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,1.3,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B17,ControlPO!$B$5:$B$29,0),2)","v":"Review the listing containing the data extracted from source documents to prepare for your GST return. Did the month end cut-off date for your transactions fall on the last day of the GST prescribed accounting period?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L17=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B17,ControlPO!$B$5:$B$29,0),3),IF($L17=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B17,ControlPO!$B$5:$B$29,0),5),IF($L17=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B17,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,2.1,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B20,ControlPO!$B$5:$B$29,0),2)","v":"Did you issue your invoices/ receipts in foreign currency (i.e. non-SGD)?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L20=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B20,ControlPO!$B$5:$B$29,0),3),IF($L20=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B20,ControlPO!$B$5:$B$29,0),5),IF($L20=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B20,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,2.2000000000000002,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B23,ControlPO!$B$5:$B$29,0),2)","v":"Did you issue any credit note to your customer for reduction in your sales amount (e.g. due to discount given to the customer?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L23=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B23,ControlPO!$B$5:$B$29,0),3),IF($L23=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B23,ControlPO!$B$5:$B$29,0),5),IF($L23=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B23,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,3.1,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B26,ControlPO!$B$5:$B$29,0),2)","v":"Have you accounted for GST on all your supplies of remote services (i.e. digital and non-digital services) and low-value goods (LVG) made to non-GST registered customers in Singapore?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L26=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B26,ControlPO!$B$5:$B$29,0),3),IF($L26=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B26,ControlPO!$B$5:$B$29,0),5),IF($L26=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B26,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,3.2,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B29,ControlPO!$B$5:$B$29,0),2)","v":"Have you checked if your supplies fall within the scope of remote services (i.e. digital and non-digital services) subject to tax?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L29=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B29,ControlPO!$B$5:$B$29,0),3),IF($L29=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B29,ControlPO!$B$5:$B$29,0),5),IF($L29=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B29,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,3.3,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B32,ControlPO!$B$5:$B$29,0),2)","v":"For your supplies of remote services (i.e. digital and non-digital services), did you obtain and maintain at least two pieces of non-conflicting evidence based on three proxies (i.e. payment proxy, resident proxy and access proxy) to ascertain your customers' belonging status and the two pieces of non-conflicting evidence comprise one payment proxy and either a residence or access proxy?\n"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L32=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B32,ControlPO!$B$5:$B$29,0),3),IF($L32=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B32,ControlPO!$B$5:$B$29,0),5),IF($L32=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B32,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,3.4,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B35,ControlPO!$B$5:$B$29,0),2)","v":"Do you supply remote services (i.e. digital and non-digital services) to GST-registered customers in Singapore?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L35=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B35,ControlPO!$B$5:$B$29,0),3),IF($L35=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B35,ControlPO!$B$5:$B$29,0),5),IF($L35=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B35,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,3.5,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B38,ControlPO!$B$5:$B$29,0),2)","v":"Are you an electronic marketplace (EM) operator for remote services?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L38=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B38,ControlPO!$B$5:$B$29,0),3),IF($L38=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B38,ControlPO!$B$5:$B$29,0),5),IF($L38=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B38,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,3.6,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B41,ControlPO!$B$5:$B$29,0),2)","v":"Have you checked if your supplies fall within the scope of low-value goods (\"LVG\")  subject to tax?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L41=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B41,ControlPO!$B$5:$B$29,0),3),IF($L41=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B41,ControlPO!$B$5:$B$29,0),5),IF($L41=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B41,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,3.7,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B44,ControlPO!$B$5:$B$29,0),2)","v":"Are you an electronic marketplace (EM) operator for low-value goods (LVG)?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L44=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B44,ControlPO!$B$5:$B$29,0),3),IF($L44=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B44,ControlPO!$B$5:$B$29,0),5),IF($L44=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B44,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,3.8,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B47,ControlPO!$B$5:$B$29,0),2)","v":"Are you a redeliverer for low-value goods (LVG)? "},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L47=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B47,ControlPO!$B$5:$B$29,0),3),IF($L47=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B47,ControlPO!$B$5:$B$29,0),5),IF($L47=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B47,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,3.9,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B50,ControlPO!$B$5:$B$29,0),2)","v":"Do you make your own supply of low-value goods (LVG) to non-GST registered customers in Singapore? "},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L50=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B50,ControlPO!$B$5:$B$29,0),3),IF($L50=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B50,ControlPO!$B$5:$B$29,0),5),IF($L50=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B50,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,4.0999999999999996,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B53,ControlPO!$B$5:$B$29,0),2)","v":"Supply of goods in Singapore:\nDid you make any supplies of goods in Singapore which are not accounted for by a section 33(2) or section 33A agent?\n\nFor more information on sections 33(2) and 33A agents, please refer to the e-Tax Guide “GST: Guide on Imports”."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L53=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B53,ControlPO!$B$5:$B$29,0),3),IF($L53=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B53,ControlPO!$B$5:$B$29,0),5),IF($L53=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B53,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,4.2,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B56,ControlPO!$B$5:$B$29,0),2)","v":"Have you charged and accounted for GST on all your supplies of goods located in Singapore and delivered to a Singapore address (excluding relevant supplies that are subject to customer accounting)?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L56=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B56,ControlPO!$B$5:$B$29,0),3),IF($L56=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B56,ControlPO!$B$5:$B$29,0),5),IF($L56=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B56,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,4.3,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B59,ControlPO!$B$5:$B$29,0),2)","v":"Did you make a local purchase of mobile phones, memory cards or off-the-shelf software (i.e. prescribed goods) exceeding $10,000 in value for your business purpose from a GST-registered supplier? "},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L59=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B59,ControlPO!$B$5:$B$29,0),3),IF($L59=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B59,ControlPO!$B$5:$B$29,0),5),IF($L59=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B59,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,5.0999999999999996,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B62,ControlPO!$B$5:$B$29,0),2)","v":"Supply of services in Singapore:\nIf you have a business or fixed establishment in Singapore that supplies services, have you charged GST on all the supplies of services made in Singapore? "},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L62=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B62,ControlPO!$B$5:$B$29,0),3),IF($L62=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B62,ControlPO!$B$5:$B$29,0),5),IF($L62=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B62,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,6.1,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B65,ControlPO!$B$5:$B$29,0),2)","v":"Did you issue an invoice (or any equivalent document that serves as a bill of payment) to your customers before payment is received for your supply?\n\nNote: This question only applies to transactions in general. For specific transactions listed in Q6.2, special time of supply rules will apply."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L65=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B65,ControlPO!$B$5:$B$29,0),3),IF($L65=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B65,ControlPO!$B$5:$B$29,0),5),IF($L65=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B65,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,6.2,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B68,ControlPO!$B$5:$B$29,0),2)","v":"Do you have any of the following situations or transactions?\n\n(a) You have supplied remote services (i.e. digital and non-digital services) and/or low-value goods (LVG) to non-GST registered customers in Singapore straddling your GST registration date.\n(b) You have been approved by IRAS to cancel your GST registration and you have supplied remote services (i.e. digital and non-digital services) and/or low-value goods (LVG) to non-GST registered customers in Singapore straddling your GST de-registration date.\n"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L68=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B68,ControlPO!$B$5:$B$29,0),3),IF($L68=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B68,ControlPO!$B$5:$B$29,0),5),IF($L68=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B68,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,7,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B71,ControlPO!$B$5:$B$29,0),2)","v":"Did you make any input tax claim for GST incurred on taxable purchases made in Singapore in your GST return?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L71=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B71,ControlPO!$B$5:$B$29,0),3),IF($L71=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B71,ControlPO!$B$5:$B$29,0),5),IF($L71=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B71,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,8.1,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B74,ControlPO!$B$5:$B$29,0),2)","v":"Is this your final return (GST F8)?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L74=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B74,ControlPO!$B$5:$B$29,0),3),IF($L74=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B74,ControlPO!$B$5:$B$29,0),5),IF($L74=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B74,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L77=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"HYPERLINK(\"#Instructions!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"IF(L77=0,HYPERLINK(\"#POSR1!C68\",\"                Next                \"),IF(L74=2,HYPERLINK(\"#POSR3!A1\",\"                Next                \"),HYPERLINK(\"#POSR2!A1\",\"                Next                \")))","v":"                Next                "},null,null,{"$f":"IF(OR(L11=0,L14=0,L17=0,L20=0,L23=0,L26=0,L29=0,L32=0,L32=0,L35=0,L53=0,L56=0,L59=0,L62=0,L65=0,L68=0,L71=0,L38=0,L74=0,L41=0,L44=0,L47=0,L50=0),0,1)","v":0}]

{"sheet":"POSR2","index":6,"n_rows":15,"n_cols":14,"rows_kept":15,"cut":false,"hidden":false,"merged":[[9,2,9,3],[9,4,9,5],[9,8,9,9],[1,1,1,10],[2,1,2,10],[4,2,4,3],[6,2,6,3],[7,2,7,3],[7,4,7,10]]}
[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
[]
[null,"S/No","Questions"]
[]
[null,8.1999999999999993,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B7,ControlPO!$B$5:$B$29,0),2)","v":"Did you include all your standard-rated supplies made till the last day of your GST registration and account for the output tax (except for output tax on relevant supplies you have made that are subject to customer accounting, which is to be accounted for by your customer)?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L7=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B7,ControlPO!$B$5:$B$29,0),3),IF($L7=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B7,ControlPO!$B$5:$B$29,0),5),IF($L7=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B7,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L10=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"HYPERLINK(\"#POSR1!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"IF(L10=0,HYPERLINK(\"#POSR2!C10\",\"                Next                \"),HYPERLINK(\"#POSR3!A1\",\"                Next                \"))","v":"                Next                "},null,null,{"$f":"IF(OR(L7=0),0,1)","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"`"]

{"sheet":"POSR3","index":7,"n_rows":15,"n_cols":14,"rows_kept":15,"cut":false,"hidden":false,"merged":[[9,2,9,3],[10,2,10,3],[10,4,10,10],[12,2,12,3],[12,4,12,5],[12,8,12,9],[1,1,1,10],[2,1,2,10],[4,2,4,3],[6,2,6,3],[7,2,7,3],[7,4,7,10]]}
[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
[]
[null,"S/No","Questions"]
[]
[null,9,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B7,ControlPO!$B$5:$B$29,0),2)","v":"Does the total amount of your standard-rated supply listings tally with Box 1 and Box 6 of your GST return?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L7=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B7,ControlPO!$B$5:$B$29,0),3),IF($L7=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B7,ControlPO!$B$5:$B$29,0),5),IF($L7=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B7,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,10,{"$f":"INDEX(ControlPO!$B$5:$I$29,MATCH(B10,ControlPO!$B$5:$B$29,0),2)","v":"Compare your “Computed output tax (A)” with “Declared output tax (Box 6)” as follows:\ni) Calculate Box 1 x 9% = \"A\".\nii) Compare Box 6 with \"A\".\niii) Is Box 6 less than \"A\"?\n\nNote: 9% is the prevailing GST rate."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L10=1,INDEX(ControlPO!$B$5:$I$29,MATCH($B10,ControlPO!$B$5:$B$29,0),3),IF($L10=2,INDEX(ControlPO!$B$5:$I$29,MATCH($B10,ControlPO!$B$5:$B$29,0),5),IF($L10=3,INDEX(ControlPO!$B$5:$I$29,MATCH($B10,ControlPO!$B$5:$B$29,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L13=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"IF(POSR1!L74=2,HYPERLINK(\"#POSR1!A1\",\"                Back                \"),HYPERLINK(\"#POSR2!A1\",\"                Back                \"))","v":"                Back                "},null,null,null,{"$f":"IF(L13=0,HYPERLINK(\"#POSR3!C13\",\"                Next                \"),HYPERLINK(\"#POZR1!A1\",\"                Next                \"))","v":"                Next                "},null,null,{"$f":"IF(OR(L7=0,L10=0),0,1)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"`"]

{"sheet":"POZR1","index":8,"n_rows":14,"n_cols":12,"rows_kept":14,"cut":false,"hidden":false,"merged":[[11,2,11,3],[11,4,11,10],[13,2,13,3],[13,4,13,5],[13,8,13,9],[10,2,10,3],[1,1,1,10],[2,1,2,10],[4,3,4,9],[6,3,6,9],[8,2,8,3]]}
[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Zero-rated Supplies (Box 2)"]
[]
[null,"Name of GST-registered Business:",null,""]
[]
[null,"UEN / GST Reg Number:",null,""]
[]
[null,"S/No","Questions"]
[]
[null,1.1000000000000001,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all invoices, credit notes and debit notes for your zero-rated supplies recorded in your listings?\n\nNote: Your zero-rated supplies comprises:\n(i) Export of goods from Singapore which are not accounted for by a section 33(2) / 33A agent; and/ or\n(ii) Supply of services from business or fixed establishment in Singapore (if any).\n\nYour supplies of services from your overseas establishment that are not subject to tax under the OVR regime does not constitute zero-rated supplies (they are outside the scope of GST).",null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L11=1,INDEX(ControlPO!$B$32:$I$56,MATCH($B11,ControlPO!$B$32:$B$56,0),3),IF($L11=2,INDEX(ControlPO!$B$32:$I$56,MATCH($B11,ControlPO!$B$32:$B$56,0),5),IF($L11=3,INDEX(ControlPO!$B$32:$I$56,MATCH($B11,ControlPO!$B$32:$B$56,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L14=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"HYPERLINK(\"#POSR3!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"IF(L14=0,HYPERLINK(\"#POZR1!C14\",\"                Next                \"),IF(L11=3,HYPERLINK(\"#POBDR1!A1\",\"                Next                \"),HYPERLINK(\"#POZR1a!A1\",\"                Next                \")))","v":"                Next                "},null,null,{"$f":"IF(OR(L11=0),0,1)","v":0}]

{"sheet":"POZR1a","index":9,"n_rows":25,"n_cols":14,"rows_kept":25,"cut":false,"hidden":false,"merged":[[21,2,21,3],[22,2,22,3],[22,4,22,10],[24,2,24,3],[24,4,24,5],[24,8,24,9],[15,2,15,3],[16,2,16,3],[16,4,16,10],[18,2,18,3],[19,2,19,3],[19,4,19,10],[9,2,9,3],[10,2,10,3],[10,4,10,10],[12,2,12,3],[13,2,13,3],[13,4,13,10],[1,1,1,10],[2,1,2,10],[4,2,4,3],[6,2,6,3],[7,2,7,3],[7,4,7,10]]}
[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Zero-rated Supplies (Box 2)"]
[]
[null,"S/No","Questions"]
[]
[null,1.2,{"$f":"INDEX(ControlPO!$B$32:$I$56,MATCH(B7,ControlPO!$B$32:$B$56,0),2)","v":"Did you issue an invoice (including debit note and any other billing for payment) to your customers before payment is received for your supply?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L7=1,INDEX(ControlPO!$B$32:$I$56,MATCH($B7,ControlPO!$B$32:$B$56,0),3),IF($L7=2,INDEX(ControlPO!$B$32:$I$56,MATCH($B7,ControlPO!$B$32:$B$56,0),5),IF($L7=3,INDEX(ControlPO!$B$32:$I$56,MATCH($B7,ControlPO!$B$32:$B$56,0),7),\"\")))","v":""}]
[]
[null,1.3,{"$f":"INDEX(ControlPO!$B$32:$I$56,MATCH(B10,ControlPO!$B$32:$B$56,0),2)","v":"Your invoices should be numbered in running order. Were there any \"missing\" invoice numbers in your listings?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L10=1,INDEX(ControlPO!$B$32:$I$56,MATCH($B10,ControlPO!$B$32:$B$56,0),3),IF($L10=2,INDEX(ControlPO!$B$32:$I$56,MATCH($B10,ControlPO!$B$32:$B$56,0),5),IF($L10=3,INDEX(ControlPO!$B$32:$I$56,MATCH($B10,ControlPO!$B$32:$B$56,0),7),\"\")))","v":""}]
[]
[null,1.4,{"$f":"INDEX(ControlPO!$B$32:$I$56,MATCH(B13,ControlPO!$B$32:$B$56,0),2)","v":"Review the listing containing the data extracted from source documents to prepare for your GST return. Did the month end cut-off date for your transactions fall on the last day of the GST prescribed accounting period?"},null,null,null,null,null,null,null,null,0,null,"`"]
[null,null,{"$f":"IF($L13=1,INDEX(ControlPO!$B$32:$I$56,MATCH($B13,ControlPO!$B$32:$B$56,0),3),IF($L13=2,INDEX(ControlPO!$B$32:$I$56,MATCH($B13,ControlPO!$B$32:$B$56,0),5),IF($L13=3,INDEX(ControlPO!$B$32:$I$56,MATCH($B13,ControlPO!$B$32:$B$56,0),7),\"\")))","v":""}]
[]
[null,1.5,{"$f":"INDEX(ControlPO!$B$32:$I$56,MATCH(B16,ControlPO!$B$32:$B$56,0),2)","v":"Did you issue your invoices in foreign currency?"},null,null,null,null,null,null,null,null,0,null,"`"]
[null,null,{"$f":"IF($L16=1,INDEX(ControlPO!$B$32:$I$56,MATCH($B16,ControlPO!$B$32:$B$56,0),3),IF($L16=2,INDEX(ControlPO!$B$32:$I$56,MATCH($B16,ControlPO!$B$32:$B$56,0),5),IF($L16=3,INDEX(ControlPO!$B$32:$I$56,MATCH($B16,ControlPO!$B$32:$B$56,0),7),\"\")))","v":""}]
[]
[null,1.6,{"$f":"INDEX(ControlPO!$B$32:$I$56,MATCH(B19,ControlPO!$B$32:$B$56,0),2)","v":"Reduction in sales amount (e.g. due to discount given to the customer, goods returned, etc):\nDid you issue any credit note to your customer or receive any debit note from your customer for the reduction in your sales amount?"},null,null,null,null,null,null,null,null,0,null,"`"]
[null,null,{"$f":"IF($L19=1,INDEX(ControlPO!$B$32:$I$56,MATCH($B19,ControlPO!$B$32:$B$56,0),3),IF($L19=2,INDEX(ControlPO!$B$32:$I$56,MATCH($B19,ControlPO!$B$32:$B$56,0),5),IF($L19=3,INDEX(ControlPO!$B$32:$I$56,MATCH($B19,ControlPO!$B$32:$B$56,0),7),\"\")))","v":""}]
[]
[null,2.1,{"$f":"INDEX(ControlPO!$B$32:$I$56,MATCH(B22,ControlPO!$B$32:$B$56,0),2)","v":"Export of goods from Singapore:\nDid you have any goods that are exported from Singapore but not accounted for by a section 33(2) or section 33A agent?\n\nFor more information on sections 33(2) and 33A agents, please refer to the e-Tax Guide “GST: Guide on Imports”."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L22=1,INDEX(ControlPO!$B$32:$I$56,MATCH($B22,ControlPO!$B$32:$B$56,0),3),IF($L22=2,INDEX(ControlPO!$B$32:$I$56,MATCH($B22,ControlPO!$B$32:$B$56,0),5),IF($L22=3,INDEX(ControlPO!$B$32:$I$56,MATCH($B22,ControlPO!$B$32:$B$56,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L25=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"HYPERLINK(\"#POZR1!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"IF(L25=0,HYPERLINK(\"#POZR1a!C25\",\"                Next                \"),IF(L22=2,HYPERLINK(\"#POZR4!A1\",\"                Next                \"),HYPERLINK(\"#POZR2!A1\",\"                Next                \")))","v":"                Next                "},null,null,{"$f":"IF(OR(L7=0,L10=0,L13=0,L16=0,L19=0,L22=0),0,1)","v":0}]

{"sheet":"POZR2","index":10,"n_rows":24,"n_cols":14,"rows_kept":24,"cut":false,"hidden":false,"merged":[[21,2,21,3],[21,4,21,5],[21,8,21,9],[15,2,15,3],[16,2,16,3],[16,4,16,10],[18,2,18,3],[19,2,19,3],[19,4,19,10],[9,2,9,3],[10,2,10,3],[10,4,10,10],[12,2,12,3],[13,2,13,3],[13,4,13,10],[1,1,1,10],[2,1,2,10],[4,2,4,3],[6,2,6,3],[7,2,7,3],[7,4,7,10]]}
[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Zero-rated Supplies (Box 2)"]
[]
[null,"S/No","Questions"]
[]
[null,2.2000000000000002,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B7,ControlPO!$B$29:$B$56,0),2)","v":"Did you deliver your goods to a local address (i.e. place in Singapore) other than to a local freight forwarder / handling agent for export?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L7=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),3),IF($L7=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),5),IF($L7=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,2.2999999999999998,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B10,ControlPO!$B$29:$B$56,0),2)","v":"Did you arrange for the export of your goods (e.g. via your own freight forwarder / handling agent)?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L10=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B10,ControlPO!$B$29:$B$56,0),3),IF($L10=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B10,ControlPO!$B$29:$B$56,0),5),IF($L10=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B10,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,2.4,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B13,ControlPO!$B$29:$B$56,0),2)","v":"Are you certain, at the time of your supply, that your goods will be exported?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L13=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B13,ControlPO!$B$29:$B$56,0),3),IF($L13=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B13,ControlPO!$B$29:$B$56,0),5),IF($L13=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B13,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,2.5,"Commercial transaction documents:\nDid you maintain all of the following commercial transaction documents to support your sale of goods?\n(a) Purchase order from your customer;\n(b) Your sales invoice to your customer;\n(c) Your delivery note or packing list;\n(d) Insurance documents (if applicable) with details of the export; and\n(e) Evidence of payment received from your customer.",null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L16=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B16,ControlPO!$B$29:$B$56,0),3),IF($L16=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B16,ControlPO!$B$29:$B$56,0),5),IF($L16=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B16,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,2.6,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B19,ControlPO!$B$29:$B$56,0),2)","v":"Export via sea, air or land:\nDid you export your goods via sea, air or land through a freight forwarder / handling agent?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L19=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B19,ControlPO!$B$29:$B$56,0),3),IF($L19=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B19,ControlPO!$B$29:$B$56,0),5),IF($L19=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B19,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L22=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"HYPERLINK(\"#POZR1a!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"IF(L22=0,HYPERLINK(\"#POZR2!C22\",\"                Next                \"),IF(L19=2,HYPERLINK(\"#POZR4!A1\",\"                Next                \"),HYPERLINK(\"#POZR3!A1\",\"                Next                \")))","v":"                Next                "},null,null,{"$f":"IF(OR(L7=0,L10=0,L13=0,L16=0,L19=0),0,1)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"`"]

{"sheet":"POZR3","index":11,"n_rows":27,"n_cols":14,"rows_kept":27,"cut":false,"hidden":false,"merged":[[21,2,21,3],[22,2,22,3],[22,4,22,10],[24,2,24,3],[24,4,24,5],[24,8,24,9],[15,2,15,3],[16,2,16,3],[16,4,16,10],[18,2,18,3],[19,2,19,3],[19,4,19,10],[9,2,9,3],[10,2,10,3],[10,4,10,10],[12,2,12,3],[13,2,13,3],[13,4,13,10],[1,1,1,10],[2,1,2,10],[4,2,4,3],[6,2,6,3],[7,2,7,3],[7,4,7,10]]}
[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Zero-rated Supplies (Box 2)"]
[]
[null,"S/No","Questions"]
[]
[null,2.7,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B7,ControlPO!$B$29:$B$56,0),2)","v":"Did you obtain any of the following transport documents showing your business name as the exporter and details of your goods exported?\n– For exports via sea: Bill of lading\n– For exports via air: Air waybill\n– For exports via land: Export permit\n– For consolidated exports via sea, air or land: Note of shipment or subsidiary export certificate issued by the freight forwarder / handling agent."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L7=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),3),IF($L7=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),5),IF($L7=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,2.8,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B10,ControlPO!$B$29:$B$56,0),2)","v":"Export via post or courier:\nDid you export your goods via post or courier?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L10=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B10,ControlPO!$B$29:$B$56,0),3),IF($L10=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B10,ControlPO!$B$29:$B$56,0),5),IF($L10=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B10,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,2.9,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B13,ControlPO!$B$29:$B$56,0),2)","v":"Export by sea via boats or small vessels:\nDid you export your goods to neighbouring countries (e.g. Batam) by sea via boats or small vessels operated by shipping companies?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L13=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B13,ControlPO!$B$29:$B$56,0),3),IF($L13=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B13,ControlPO!$B$29:$B$56,0),5),IF($L13=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B13,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,"2.10",{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B16,ControlPO!$B$29:$B$56,0),2)","v":"Transport documents:\nDid you maintain the required transport document(s) for your export of goods?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L16=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B16,ControlPO!$B$29:$B$56,0),3),IF($L16=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B16,ControlPO!$B$29:$B$56,0),5),IF($L16=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B16,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,"2.11",{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B19,ControlPO!$B$29:$B$56,0),2)","v":"Did the transport document(s) show all of the following?\n(a) Your business name as the exporter; and\n(b) Details of your goods (e.g. the description, quantity and value of goods) that can match with the details on your other supporting documents (such as transaction documents e.g. invoice, delivery note, packing list, etc)."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L19=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B19,ControlPO!$B$29:$B$56,0),3),IF($L19=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B19,ControlPO!$B$29:$B$56,0),5),IF($L19=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B19,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,"2.12",{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B22,ControlPO!$B$29:$B$56,0),2)","v":"Did you have any of the following transactions?\n(a) Sale of goods which are transported from one overseas country to another overseas country without entering Singapore (i.e. third country sale).\n(b) Sale of overseas goods within the Free Trade Zone."},null,null,null,null,null,null,null,null,0]
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[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"`"]

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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Zero-rated Supplies (Box 2)"]
[]
[null,"S/No","Questions"]
[]
[null,3,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B7,ControlPO!$B$29:$B$56,0),2)","v":"Supply of services in Singapore\nIf you have a business or fixed establishment in Singapore that supplies services, you can zero-rate your supply of services made in Singapore only if it falls within the description of international services under section 21(3) of the GST Act.  \n\nThe questions below are not meant for industry-specific services such as:\n–  international transport of passengers and goods;\n–  prescribed financial services;\n–  prescribed services supplied to and directly benefiting an overseas person belonging outside Singapore in his business capacity (and not in his private or personal capacity);\n–  services supplied in relation to ships or aircraft;\n–  prescribed telecommunication services;\n–  services supplied in relation to trust services;\n–  services supplied in relation to co-location in Singapore of computer server equipment (e.g. web-hosting services);\n–  services supplied in relation to the provision of an electronic system relating to the import of goods into or the export of goods out of Singapore; \n–  media sales advertising with at least 51% circulation outside Singapore;\n–  sale and lease of air and sea containers, and prescribed \n   services supplied in relation to air and sea containers; and\n– services performed on goods stored in a warehouse under the Specialised Warehouse Scheme\n\nPlease refer to IRAS website and section 21(3) of the GST Act for complete information and examples."}]
[]
[null,3.1,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B9,ControlPO!$B$29:$B$56,0),2)","v":"Do you have a business or fixed establishment in Singapore that supplies services?"},null,null,null,null,null,null,null,null,0]
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[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"`"]

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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Zero-rated Supplies (Box 2)"]
[]
[null,"S/No","Questions"]
[]
[null,3.2,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B7,ControlPO!$B$29:$B$56,0),2)","v":"Did you provide the following services completely outside Singapore?\n(a) Cultural, artistic, sporting, educational or entertainment services; or\n(b) Exhibition or convention services; or\n(c) Other services that are supplementary to, including organising the performance outside Singapore, the services referred to in (a) and (b)."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L7=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),3),IF($L7=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),5),IF($L7=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,3.3,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B10,ControlPO!$B$29:$B$56,0),2)","v":"Did you provide services that are directly in connection with any of the following?\n– Land or buildings located outside Singapore.\n– Goods located outside Singapore when your services are performed.\n– Goods to be exported out of Singapore and are supplied to an overseas customer when you perform the services."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L10=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B10,ControlPO!$B$29:$B$56,0),3),IF($L10=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B10,ControlPO!$B$29:$B$56,0),5),IF($L10=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B10,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,3.4,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B13,ControlPO!$B$29:$B$56,0),2)","v":"Did you provide prescribed services:\na) supplied under a contract with a person belonging outside Singapore in his business capacity (and not in his private or personal capacity); and \nb) that directly benefit a person belonging outside Singapore in his business capacity (and not in his private or personal capacity) at the time when your services are performed?\n\nPlease refer to the e-Tax Guide \"GST: Clarification on \"Directly in Connection With\" and \"Directly Benefit\"\" on the interpretation and application of these two expressions used in section 21(3) to common business scenarios."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L13=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B13,ControlPO!$B$29:$B$56,0),3),IF($L13=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B13,ControlPO!$B$29:$B$56,0),5),IF($L13=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B13,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,3.5,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B16,ControlPO!$B$29:$B$56,0),2)","v":"Did you provide services supplied:\na) under a contract with a person belonging outside Singapore; and \nb) directly benefit a person belonging outside Singapore and who is outside Singapore at the time when your services are performed?  \n\nPlease refer to the e-Tax Guide \"GST: Clarification on \"Directly in Connection With\" and \"Directly Benefit\"\" on the interpretation and application of the two expressions used in section 21(3) to common business scenarios."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L16=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B16,ControlPO!$B$29:$B$56,0),3),IF($L16=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B16,ControlPO!$B$29:$B$56,0),5),IF($L16=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B16,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L19=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"HYPERLINK(\"#POZR4!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"IF(L19=0,HYPERLINK(\"#POZR5!C19\",\"                Next                \"),HYPERLINK(\"#POZR6!A1\",\"                Next                \"))","v":"                Next                "},null,null,{"$f":"IF(OR(L7=0,L10=0,L13=0,L16=0),0,1)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"`"]

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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Zero-rated Supplies (Box 2)"]
[]
[null,"S/No","Questions"]
[]
[null,4.0999999999999996,{"$f":"INDEX(ControlPO!$B$29:$I$56,MATCH(B7,ControlPO!$B$29:$B$56,0),2)","v":"Does the total amount of your zero-rated supply listings tally with Box 2 of your GST return?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L7=1,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),3),IF($L7=2,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),5),IF($L7=3,INDEX(ControlPO!$B$29:$I$56,MATCH($B7,ControlPO!$B$29:$B$56,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L10=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"IF(POZR4!L9=2,HYPERLINK(\"#POZR4!A1\",\"                Back                \"),HYPERLINK(\"#POZR5!A1\",\"                Back                \"))","v":"                Back                "},null,null,null,{"$f":"IF(L10=0,HYPERLINK(\"#POZR6!C10\",\"                Next                \"),HYPERLINK(\"#POBDR1!A1\",\"                Next                \"))","v":"                Next                "},null,null,{"$f":"IF(OR(L7=0),0,1)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"`"]

{"sheet":"POBDR1","index":15,"n_rows":14,"n_cols":12,"rows_kept":14,"cut":false,"hidden":false,"merged":[[20,3,20,4],[11,2,11,3],[11,4,11,10],[13,2,13,3],[13,4,13,5],[13,8,13,9],[18,3,18,4],[10,2,10,3],[1,1,1,10],[2,1,2,10],[4,3,4,9],[6,3,6,9],[8,2,8,3]]}
[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Pay-Only - Did you claim bad debt relief and/ or refund for reverse charge transaction? (Box 11)"]
[]
[null,"Name of GST-registered Business:",null,""]
[]
[null,"UEN / GST Reg Number:",null,""]
[]
[null,"S/No","Questions"]
[]
[null,1.1000000000000001,{"$f":"INDEX(ControlPO!$B$59:$I$59,MATCH($B11,ControlPO!$B$59:$B$59,0),2)","v":"Bad debt relief:\nDid you make any bad debt relief claims?\n\nNote: If you recover bad debt subsequently, you will have to account for the corresponding GST in Box 6 of your GST return."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L11=1,INDEX(ControlPO!$B$59:$I$59,MATCH(B11,ControlPO!$B$59:$B$59,0),3),IF(L11=2,INDEX(ControlPO!$B$59:$I$59,MATCH(B11,ControlPO!$B$59:$B$59,0),5),IF(L11=3,INDEX(ControlPO!$B$59:$I$59,MATCH(B11,ControlPO!$B$59:$B$59,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L14=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"IF(POZR1!L11=3,HYPERLINK(\"#POZR1!A1\",\"                Back                \"),HYPERLINK(\"#POZR6!A1\",\"                Back                \"))","v":"                Back                "},null,null,null,{"$f":"IF(L14=0,HYPERLINK(\"#POBDR1!C14\",\"                Next                \"),HYPERLINK(\"#POOVR1!A1\",\"                Next                \"))","v":"                Next                "},null,null,{"$f":"IF(OR(L11=0),0,1)","v":0}]

{"sheet":"POOVR1","index":16,"n_rows":29,"n_cols":12,"rows_kept":29,"cut":false,"hidden":false,"merged":[[31,9,31,10],[28,4,28,5],[28,2,28,3],[28,8,28,9],[17,2,17,3],[17,4,17,10],[19,2,19,3],[20,2,20,3],[20,4,20,10],[22,2,22,3],[23,2,23,3],[23,4,23,10],[25,2,25,3],[26,2,26,3],[26,4,26,10],[16,2,16,3],[1,1,1,10],[2,1,2,10],[4,3,4,9],[6,3,6,9],[8,2,8,3],[10,2,10,3],[11,2,11,3],[11,4,11,10],[13,2,13,3],[14,2,14,3],[14,4,14,10]]}
[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Remote services (i.e. digital and non-digital) supplied by electronic marketplace on behalf of third-party suppliers and subject to GST (Box 15) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[]
[null,"Name of GST-registered Business:",null,""]
[]
[null,"UEN / GST Reg Number:",null,""]
[]
[null,"S/No","Questions"]
[]
[null,1.1000000000000001,"Review the listing of remote services supplied on behalf of third-party suppliers (i.e. underlying suppliers), which are made through your marketplace. Were all invoices, receipts and any other documents issued to the customers adjusting the original sales value (e.g. credit notes, debit notes) for the supplies of digital services recorded in your listings?",null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L11=1,INDEX(ControlPO!$B$62:$I$67,MATCH(B11,ControlPO!$B$62:$B$67,0),3),IF(L11=2,INDEX(ControlPO!$B$62:$I$67,MATCH(B11,ControlPO!$B$62:$B$67,0),5),IF(L11=3,INDEX(ControlPO!$B$62:$I$67,MATCH(B11,ControlPO!$B$62:$B$67,0),7),\"\")))","v":""}]
[]
[null,1.2,{"$f":"INDEX(ControlPO!$B$62:$I$67,MATCH($B14,ControlPO!$B$62:$B$67,0),2)","v":"Have you accounted for GST on all your overseas underlying suppliers' supplies of remote services made through your marketplace to non-GST registered customers in Singapore?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L14=1,INDEX(ControlPO!$B$62:$I$67,MATCH(B14,ControlPO!$B$62:$B$67,0),3),IF(L14=2,INDEX(ControlPO!$B$62:$I$67,MATCH(B14,ControlPO!$B$62:$B$67,0),5),IF(L14=3,INDEX(ControlPO!$B$62:$I$67,MATCH(B14,ControlPO!$B$62:$B$67,0),7),\"\")))","v":""}]
[]
[null,1.3,{"$f":"INDEX(ControlPO!$B$62:$I$67,MATCH($B17,ControlPO!$B$62:$B$67,0),2)","v":"Have you checked if the underlying suppliers' supplies made through your marketplace fall within the scope of remote services subject to tax?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L17=1,INDEX(ControlPO!$B$62:$I$67,MATCH(B17,ControlPO!$B$62:$B$67,0),3),IF(L17=2,INDEX(ControlPO!$B$62:$I$67,MATCH(B17,ControlPO!$B$62:$B$67,0),5),IF(L17=3,INDEX(ControlPO!$B$62:$I$67,MATCH(B17,ControlPO!$B$62:$B$67,0),7),\"\")))","v":""}]
[]
[null,1.4,{"$f":"INDEX(ControlPO!$B$62:$I$67,MATCH($B20,ControlPO!$B$62:$B$67,0),2)","v":"Did you obtain and maintain at least two pieces of non-conflicting evidence based on three proxies (i.e. payment proxy, resident proxy and access proxy) to ascertain the customers' belonging status and the two pieces of non-conflicting evidence comprise one payment proxy and either a residence or access proxy?\n"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L20=1,INDEX(ControlPO!$B$62:$I$67,MATCH(B20,ControlPO!$B$62:$B$67,0),3),IF(L20=2,INDEX(ControlPO!$B$62:$I$67,MATCH(B20,ControlPO!$B$62:$B$67,0),5),IF(L20=3,INDEX(ControlPO!$B$62:$I$67,MATCH(B20,ControlPO!$B$62:$B$67,0),7),\"\")))","v":""}]
[]
[null,1.5,{"$f":"INDEX(ControlPO!$B$62:$I$67,MATCH($B23,ControlPO!$B$62:$B$67,0),2)","v":"Do you supply remote services to GST-registered customers in Singapore?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L23=1,INDEX(ControlPO!$B$62:$I$67,MATCH(B23,ControlPO!$B$62:$B$67,0),3),IF(L23=2,INDEX(ControlPO!$B$62:$I$67,MATCH(B23,ControlPO!$B$62:$B$67,0),5),IF(L23=3,INDEX(ControlPO!$B$62:$I$67,MATCH(B23,ControlPO!$B$62:$B$67,0),7),\"\")))","v":""}]
[]
[null,1.6,{"$f":"INDEX(ControlPO!$B$62:$I$67,MATCH($B26,ControlPO!$B$62:$B$67,0),2)","v":"Did you account for GST on supplies of remote services to non-GST registered customers which are made by local underlying suppliers through your marketplace?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L26=1,INDEX(ControlPO!$B$62:$I$67,MATCH(B26,ControlPO!$B$62:$B$67,0),3),IF(L26=2,INDEX(ControlPO!$B$62:$I$67,MATCH(B26,ControlPO!$B$62:$B$67,0),5),IF(L26=3,INDEX(ControlPO!$B$62:$I$67,MATCH(B26,ControlPO!$B$62:$B$67,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L29=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"HYPERLINK(\"#POBDR1!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"IF(L29=0,HYPERLINK(\"#POOVR1!C29\",\"                Next                \"),HYPERLINK(\"#POLVGRTS!A1\",\"                Next                \"))","v":"                Next                "},null,null,{"$f":"IF(OR(L11=0,L14=0,L17=0,L20=0,L23=0,L26=0),0,1)","v":0}]

{"sheet":"POLVGRTS","index":17,"n_rows":32,"n_cols":12,"rows_kept":32,"cut":false,"hidden":false,"merged":[[10,2,10,3],[13,2,13,3],[1,1,1,10],[2,1,2,10],[4,3,4,9],[6,3,6,9],[8,2,8,3],[22,2,22,3],[11,2,11,3],[11,4,11,10],[14,2,14,3],[14,4,14,10],[16,2,16,3],[17,2,17,3],[17,4,17,10],[19,2,19,3],[20,2,20,3],[20,4,20,10],[34,9,34,10],[23,2,23,3],[23,4,23,10],[25,2,25,3],[26,2,26,3],[26,4,26,10],[31,2,31,3],[31,4,31,5],[31,8,31,9],[28,2,28,3],[29,2,29,3],[29,4,29,10]]}
[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and subject to GST (Box 16) and Standard-Rated Supplies and \nOutput Tax (Box 1 and 6)"]
[]
[null,"Name of GST-registered Business:",null,""]
[]
[null,"UEN / GST Reg Number:",null,""]
[]
[null,"S/No","Questions"]
[]
[null,1.1000000000000001,{"$f":"INDEX(ControlPO!$B$70:$I$76,MATCH($B11,ControlPO!$B$70:$B$76,0),2)","v":"Review the listing of low-value goods (\"LVG\") supplied on behalf of third-party suppliers (i.e. local and overseas underlying suppliers), which are made through you as a redeliverer or through your marketplace. Were all invoices, receipts and documents which adjust the original sales value (e.g. credit notes, debit notes) issued for the supplies of LVG recorded in your listings?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L11=1,INDEX(ControlPO!$B$70:$I$76,MATCH(B11,ControlPO!$B$70:$B$76,0),3),IF(L11=2,INDEX(ControlPO!$B$70:$I$76,MATCH(B11,ControlPO!$B$70:$B$76,0),5),IF(L11=3,INDEX(ControlPO!$B$70:$I$76,MATCH(B11,ControlPO!$B$70:$B$76,0),7),\"\")))","v":""}]
[]
[null,1.2,{"$f":"INDEX(ControlPO!$B$70:$I$76,MATCH($B14,ControlPO!$B$70:$B$76,0),2)","v":"Have you checked if the local and overseas underlying suppliers' supplies of LVG made through you as a redeliverer or through your marketplace fall within the scope of LVG subject to tax?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.3,{"$f":"INDEX(ControlPO!$B$70:$I$76,MATCH($B17,ControlPO!$B$70:$B$76,0),2)","v":"Did you use the sales value/selling price of the goods to determine whether the goods fall within the LVG entry value threshold of $400?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L17=1,INDEX(ControlPO!$B$70:$I$76,MATCH(B17,ControlPO!$B$70:$B$76,0),3),IF(L17=2,INDEX(ControlPO!$B$70:$I$76,MATCH(B17,ControlPO!$B$70:$B$76,0),5),IF(L17=3,INDEX(ControlPO!$B$70:$I$76,MATCH(B17,ControlPO!$B$70:$B$76,0),7),\"\")))","v":""}]
[]
[null,1.4,{"$f":"INDEX(ControlPO!$B$70:$I$76,MATCH($B20,ControlPO!$B$70:$B$76,0),2)","v":"Have you accounted for GST on all your local and overseas underlying suppliers' supplies of LVG (made through you as a redeliverer or through your marketplace)"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.5,{"$f":"INDEX(ControlPO!$B$70:$I$76,MATCH($B23,ControlPO!$B$70:$B$76,0),2)","v":"Do you charge a single delivery fee for the transportation and insurance for both LVG and non-LVG in the same transaction?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.6,{"$f":"INDEX(ControlPO!$B$70:$I$76,MATCH($B26,ControlPO!$B$70:$B$76,0),2)","v":"Do you supply LVG to GST-registered customers in Singapore?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.7,{"$f":"INDEX(ControlPO!$B$70:$I$76,MATCH($B29,ControlPO!$B$70:$B$76,0),2)","v":"Did you obtain IRAS' approval to charge GST on LVG imported via sea and land?"},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Low-Value Goods Supplied by Local or Overseas Suppliers (Box 17) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[]
[null,"Name of GST-registered Business:",null,""]
[]
[null,"UEN / GST Reg Number:",null,""]
[]
[null,"S/No","Questions"]
[]
[null,1.1000000000000001,{"$f":"INDEX(ControlPO!$B$79:$I$85,MATCH($B11,ControlPO!$B$79:$B$85,0),2)","v":"Review the listing of your direct sales of low-value goods (\"LVG\"). Were all invoices, receipts and documents which adjust the original sales value (e.g. credit notes, debit notes) issued for your direct sales of LVG recorded in your listings?\n\nNote: Direct sales refer to goods that are supplied directly by you to non-GST registered customers in Singapore (e.g. through your own website). "},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L11=1,INDEX(ControlPO!$B$79:$I$85,MATCH(B11,ControlPO!$B$79:$B$85,0),3),IF(L11=2,INDEX(ControlPO!$B$79:$I$85,MATCH(B11,ControlPO!$B$79:$B$85,0),5),IF(L11=3,INDEX(ControlPO!$B$79:$I$85,MATCH(B11,ControlPO!$B$79:$B$85,0),7),\"\")))","v":""}]
[]
[null,1.2,{"$f":"INDEX(ControlPO!$B$79:$I$85,MATCH($B14,ControlPO!$B$79:$B$85,0),2)","v":"Have you checked if your supplies fall within the scope of low-value goods (\"LVG\") subject to tax?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L14=1,INDEX(ControlPO!$B$79:$I$85,MATCH(B14,ControlPO!$B$79:$B$85,0),3),IF(L14=2,INDEX(ControlPO!$B$79:$I$85,MATCH(B14,ControlPO!$B$79:$B$85,0),5),IF(L14=3,INDEX(ControlPO!$B$79:$I$85,MATCH(B14,ControlPO!$B$79:$B$85,0),7),\"\")))","v":""}]
[]
[null,1.3,{"$f":"INDEX(ControlPO!$B$79:$I$85,MATCH($B17,ControlPO!$B$79:$B$85,0),2)","v":"Did you use the sales value/selling price of the goods to determine whether the goods fall within the LVG entry value threshold of $400?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.4,{"$f":"INDEX(ControlPO!$B$79:$I$85,MATCH($B20,ControlPO!$B$79:$B$85,0),2)","v":"Have you accounted for GST on all your local and overseas underlying suppliers' supplies of LVG (made through you as a redeliverer or through your marketplace)"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L20=1,INDEX(ControlPO!$B$79:$I$85,MATCH(B20,ControlPO!$B$79:$B$85,0),3),IF(L20=2,INDEX(ControlPO!$B$79:$I$85,MATCH(B20,ControlPO!$B$79:$B$85,0),5),IF(L20=3,INDEX(ControlPO!$B$79:$I$85,MATCH(B20,ControlPO!$B$79:$B$85,0),7),\"\")))","v":""}]
[]
[null,1.5,{"$f":"INDEX(ControlPO!$B$79:$I$85,MATCH($B23,ControlPO!$B$79:$B$85,0),2)","v":"Do you charge a single delivery fee for the transportation and insurance for both LVG and non-LVG in the same transaction?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.6,{"$f":"INDEX(ControlPO!$B$79:$I$85,MATCH($B26,ControlPO!$B$79:$B$85,0),2)","v":"Do you supply LVG to GST-registered customers in Singapore?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.7,{"$f":"INDEX(ControlPO!$B$79:$I$85,MATCH($B29,ControlPO!$B$79:$B$85,0),2)","v":"Did you obtain IRAS' approval to charge GST on LVG imported via sea and land?"},null,null,null,null,null,null,null,null,0]
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[]
[null,null,{"$f":"IF(L32=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"You have completed the OVR Pay-Only Regime Checklist\")","v":"You have completed the OVR Pay-Only Regime Checklist"},null,{"$f":"HYPERLINK(\"#POLVGRTS!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"HYPERLINK(\"#POLVGLO!C32\",\"                Next                \")","v":"                Next                "},null,null,1]

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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
[]
[null,"Name of GST-registered Business:",null,{"$f":"IF(Instructions!$H$20=\"\",\"\",Instructions!$H$20)","v":""}]
[]
[null,"UEN / GST Reg Number:",null,{"$f":"IF(Instructions!$H$22=\"\",\"\",Instructions!$H$22)","v":""}]
[]
[null,"S/No","Questions"]
[]
[null,1,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all tax invoices, customer accounting tax invoices, simplified tax invoices, receipts, credit notes and debit notes for your standard-rated supplies recorded in your listings?",null,null,null,null,null,null,null,null,0]
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[]
[null,2,{"$f":"INDEX(Control!$B$5:$M$75,MATCH(B14,Control!$B$5:$B$75,0),2)","v":"Your invoices should be numbered in running order. Were there any \"missing\" invoice numbers in your listings?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L14=1,INDEX(Control!$B$5:$M$75,MATCH($B14,Control!$B$5:$B$75,0),3),IF($L14=2,INDEX(Control!$B$5:$M$75,MATCH($B14,Control!$B$5:$B$75,0),5),IF($L14=3,INDEX(Control!$B$5:$M$75,MATCH($B14,Control!$B$5:$B$75,0),7),\"\")))","v":""}]
[]
[null,3,{"$f":"INDEX(Control!$B$5:$M$75,MATCH(B17,Control!$B$5:$B$75,0),2)","v":"Review the listing containing the data extracted from source documents to prepare for your GST return. Did the month end cut-off date for your transactions fall on the last day of the GST prescribed accounting period?"},null,null,null,null,null,null,null,null,0]
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[]
[null,4,{"$f":"INDEX(Control!$B$5:$M$75,MATCH(B20,Control!$B$5:$B$75,0),2)","v":"Did you issue your tax invoices / customer accounting tax invoices in foreign currency?"},null,null,null,null,null,null,null,null,0,null,"`"]
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[null,5,{"$f":"INDEX(Control!$B$5:$M$75,MATCH(B23,Control!$B$5:$B$75,0),2)","v":"Did you issue debit note to record credits received from suppliers?"},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
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[null,"S/No","Questions"]
[]
[null,6.1,{"$f":"INDEX(Control!$B$5:$M$75,MATCH(B9,Control!$B$5:$B$75,0),2)","v":"Did you issue any credit note to your customer for reduction in your sales amount (e.g. due to discount given to the customer, goods returned, etc)?"},null,null,null,null,null,null,null,null,0]
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[null,6.2,{"$f":"INDEX(Control!$B$5:$M$75,MATCH(B12,Control!$B$5:$B$75,0),2)","v":"Did you receive any debit note from your customer for reduction in your sales amount (e.g. due to discount given to the customer, goods returned, etc)?"},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
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[null,"S/No","Questions"]
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[null,8.1,{"$f":"INDEX(Control!$B$5:$M$75,MATCH(B9,Control!$B$5:$B$75,0),2)","v":"Have you charged GST on all your supplies of goods delivered to a local address but excluded relevant supplies that are subject to customer accounting?"},null,null,null,null,null,null,null,null,0]
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[null,8.1999999999999993,"Are you a local agent for your overseas principal under section 33(1) or section 33(2) of the GST Act AND delivered goods to a local address on behalf of your overseas principal?\n\nFor more information on sections 33(1) and 33(2) agents, please refer to the e-Tax Guide “GST: Guide on Imports”.",null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Standard-rated Supplies (Box 1) and Output Tax (Box 6)"]
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[null,"S/No","Questions"]
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[null,29,{"$f":"INDEX(Control!$B$5:$M$75,MATCH(B9,Control!$B$5:$B$75,0),2)","v":"Does the total amount of your standard-rated supply listings tally with Box 1 and Box 6 of your GST return?"},null,null,null,null,null,null,null,null,0]
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[null,30,{"$f":"INDEX(Control!$B$5:$M$75,MATCH(B12,Control!$B$5:$B$75,0),2)","v":"Compare your “Computed output tax (A)” with “Declared output tax (Box 6)” as follows:\ni) Calculate Box 1 x 9% = \"A\".\nii) Compare Box 6 with \"A\".\niii) Is Box 6 less than \"A\"?\n\nNote: 9% is the prevailing GST rate."},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"Name of GST-registered Business:",null,{"$f":"IF(Instructions!$H$20=\"\",\"\",Instructions!$H$20)","v":""}]
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[null,"UEN / GST Reg Number:",null,{"$f":"IF(Instructions!$H$22=\"\",\"\",Instructions!$H$22)","v":""}]
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[null,"S/No","Questions"]
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[null,1.1000000000000001,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all\ninvoices, credit notes and debit notes for your zero-rated supplies recorded in your listings?",null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"S/No","Questions"]
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[null,6,{"$f":"INDEX(Control!$B$78:$L$108,MATCH(B15,Control!$B$78:$B$108,0),2)","v":"What do you supply?"},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"S/No","Questions"]
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[null,7,"Export of Goods:\nThe questions below only cover common export scenarios.  \n\nPlease refer to the e-Tax Guide \"GST: Guide on Exports\" for more information on industry-specific export scenarios (e.g. supply of bunker fuel, goods to be used as stores on vessels etc)."]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"S/No","Questions"]
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[null,8,"Commercial transaction documents:\nDid you maintain all of the following commercial transaction documents to support your sale of goods?\n(a) Purchase order from your customer;\n(b) Your sales invoice to your customer;\n(c) Your delivery note or packing list;\n(d) Insurance documents (if applicable) with details of the export; and\n(e) Evidence of payment received from your customer.",null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"S/No","Questions"]
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[null,9,{"$f":"INDEX(Control!$B$78:$L$108,MATCH(B9,Control!$B$78:$B$108,0),2)","v":"Export via sea, air or land:"}]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"Zero-rated Supplies (Box 2)"]
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[null,"Zero-rated Supplies (Box 2)"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"S/No","Questions"]
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[null,13.2,"Did the transport document(s) show all of the following?\n(a) Your business name as the exporter; and\n(b) Details of your goods (e.g. the description, quantity and value of goods) that can match with the details on your other supporting documents (such as transaction documents e.g. invoice, delivery note, packing list etc).",null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,"S/No","Questions"]
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[null,16,{"$f":"INDEX(Control!$B$78:$L$108,MATCH(B9,Control!$B$78:$B$108,0),2)","v":"International Services:\nYou can zero-rate your supply of services made in Singapore only if it falls within the description of international services under Section 21(3) of the GST Act.  \nThe questions below are not meant for industry-specific services such as:\n–  international transport of passengers and goods;\n–  prescribed financial services;\n–  prescribed services supplied to and directly benefiting an overseas person belonging outside Singapore in his business capacity (and not in his private or personal capacity);\n–  services supplied in relation to ships or aircraft;\n–  prescribed telecommunication services;\n–  services supplied in relation to trust services;\n–  services supplied in relation to co-location in Singapore of computer server equipment (e.g. web-hosting services);\n–  services supplied in relation to the provision of an electronic system relating to the import of goods into or the export of goods out of Singapore; \n–  media sales advertising with at least 51% circulation outside Singapore;\n–  sale and lease of air and sea containers, and prescribed \n   services supplied in relation to air and sea containers; and\n– services performed on goods stored in a warehouse under the Specialised Warehouse Scheme\n\nPlease refer to IRAS website and Section 21(3) of the GST Act for complete information and examples."}]
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[null,"Zero-rated Supplies (Box 2)"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Zero-rated Supplies (Box 2)"]
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[null,20,{"$f":"INDEX(Control!$B$78:$L$108,MATCH(B9,Control!$B$78:$B$108,0),2)","v":"Does the total amount of your zero-rated supply listings tally with Box 2 of your GST return?"},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Exempt Supplies (Box 3) and Related Input Tax Claims (Box 7)"]
[]
[]
[null,null,null,"Please evaluate the types of exempt supplies that you are making and complete either one of the blue boxes below:"]
[]
[]
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[]
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[null,null,null,"Complete the above checklist if your core business falls into any of the following categories:\n- Developing or investing in residential properties (i.e. you  generate income from your sale and / or lease of residential properties)\n- Providing financial services (e.g. as a financial institution)\n- Importing and supplying investment precious metals (IPM) locally\n-Supplying digital payment tokens with effect from 1 Jan 2020",null,null,null,null,null,null,null,null,null,null,"\nComplete the above checklist if your core business does not fall into any of the above categories but you have made exempt supplies in the ordinary course of business."]
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[null,"Name of GST-registered Business:",null,{"$f":"IF(Instructions!$H$20=\"\",\"\",Instructions!$H$20)","v":""}]
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[null,"UEN / GST Reg Number:",null,{"$f":"IF(Instructions!$H$22=\"\",\"\",Instructions!$H$22)","v":""}]
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[null,"S/No","Questions"]
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[null,"S/No","Questions"]
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[null,4,"Have you reported the value of exempt supplies based on the prescribed valuation method (gross or net basis) in the e-Tax Guide \"GST: How Do I Prepare My GST Return\"?",null,null,null,null,null,null,null,null,0]
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{"sheet":"ESP4","index":75,"n_rows":12,"n_cols":12,"rows_kept":12,"cut":false,"hidden":false,"merged":[[11,2,11,3],[11,4,11,5],[11,8,11,9],[1,1,1,10],[2,1,2,10],[4,1,4,2],[6,2,6,3],[8,2,8,3],[9,2,9,3],[9,4,9,10]]}
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[null,"S/No","Questions"]
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{"sheet":"ESP5","index":76,"n_rows":14,"n_cols":12,"rows_kept":14,"cut":false,"hidden":false,"merged":[[10,2,10,3],[1,1,1,10],[2,1,2,10],[4,1,4,2],[6,2,6,3],[8,2,8,3],[11,2,11,3],[11,4,11,10],[13,2,13,3],[13,4,13,5],[13,8,13,9]]}
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[null,"S/No","Questions"]
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[null,8.1,{"$f":"INDEX(Control!$B$111:$L$143,MATCH(B9,Control!$B$111:$B$143,0),2)","v":"Lease of Residential Properties:"}]
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{"sheet":"ESP6","index":77,"n_rows":12,"n_cols":12,"rows_kept":12,"cut":false,"hidden":false,"merged":[[11,2,11,3],[11,4,11,5],[11,8,11,9],[1,1,1,10],[2,1,2,10],[4,1,4,2],[6,2,6,3],[8,2,8,3],[9,2,9,3],[9,4,9,10]]}
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{"sheet":"ESP7","index":78,"n_rows":14,"n_cols":12,"rows_kept":14,"cut":false,"hidden":false,"merged":[[10,2,10,3],[1,1,1,10],[2,1,2,10],[4,1,4,2],[6,2,6,3],[8,2,8,3],[11,2,11,3],[11,4,11,10],[13,2,13,3],[13,4,13,5],[13,8,13,9]]}
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{"sheet":"ESP8","index":79,"n_rows":12,"n_cols":12,"rows_kept":12,"cut":false,"hidden":false,"merged":[[11,2,11,3],[11,4,11,5],[11,8,11,9],[1,1,1,10],[2,1,2,10],[4,1,4,2],[6,2,6,3],[8,2,8,3],[9,2,9,3],[9,4,9,10]]}
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{"sheet":"ESP9","index":80,"n_rows":15,"n_cols":12,"rows_kept":15,"cut":false,"hidden":false,"merged":[[9,2,9,3],[9,4,9,10],[1,1,1,10],[2,1,2,10],[4,1,4,2],[6,2,6,3],[8,2,8,3],[11,2,11,3],[12,2,12,3],[12,4,12,10],[14,2,14,3],[14,4,14,5],[14,8,14,9]]}
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Exempt Supplies (Box 3) and Related Input Tax Claims (Box 7) – General Business"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Exempt Supplies (Box 3) and Related Input Tax Claims (Box 7) – General Business"]
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[null,"S/No","Questions"]
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[null,6.3,{"$f":"INDEX(Control!$B$146:$M$163,MATCH(B9,Control!$B$146:$B$163,0),2)","v":"Did you classify the exempt supplies correctly into Regulation 33 and Non-regulation 33?"},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Exempt Supplies (Box 3) and Related Input Tax Claims (Box 7) – General Business"]
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[null,"S/No","Questions"]
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[null,7,{"$f":"INDEX(Control!$B$146:$M$163,MATCH(B9,Control!$B$146:$B$163,0),2)","v":"Does the total amount of your exempt supply listings tally with Box 3 of your GST return?"},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"Name of GST-registered Business:",null,{"$f":"IF(Instructions!$H$20=\"\",\"\",Instructions!$H$20)","v":""}]
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[null,"UEN / GST Reg Number:",null,{"$f":"IF(Instructions!$H$22=\"\",\"\",Instructions!$H$22)","v":""}]
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[null,"S/No","Questions"]
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[null,1,"Review the listing containing the data extracted from source documents to prepare for your GST return. Were all your local purchases and imports (for which the GST incurred can be claimed) recorded in your listings?",null,null,null,null,null,null,null,null,0]
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[null,2,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B14,Control!$B$167:$B$199,0),2)","v":"Have you recorded all credit notes received from your supplier or debit notes issued to your supplier in respect of your purchases?\n\nNote: If the credit notes are subsequently received from your suppliers, they should be compared with the debit notes that you issued. Adjustment can only be made once and the debit and credit notes must not be used simultaneously as accounting documents."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L14=1,INDEX(Control!$B$167:$M$199,MATCH($B14,Control!$B$167:$B$199,0),3),IF($L14=2,INDEX(Control!$B$167:$M$199,MATCH($B14,Control!$B$167:$B$199,0),5),IF($L14=3,INDEX(Control!$B$167:$M$199,MATCH($B14,Control!$B$167:$B$199,0),7),\"\")))","v":""}]
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[null,3,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B17,Control!$B$167:$B$199,0),2)","v":"Do you have any mechanism that alerts you when you try to process a duplicate tax invoice, customer accounting tax invoice or import permit in the system (e.g. accounting software etc)?"},null,null,null,null,null,null,null,null,0]
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[null,4,"Did you claim input tax based on the date of tax invoice, customer accounting tax invoice, simplified tax invoice or import permit?",null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"S/No","Questions"]
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[null,5,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B9,Control!$B$167:$B$199,0),2)","v":"Are you carrying on both business and non-business activities?\n\nNote: Some examples of non-business activities are activities that are private or personal in nature, free activities provided without commercial reasons, activities with non-business objects in philanthropic, religious, political, patriotic or public domain.\n\nTo help you determine business and non-business activities for GST purpose, please refer to the e-Tax Guide, \"GST on Non-Business Receipts\".\n\n"},null,null,null,null,null,null,null,null,0]
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[null,6,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B12,Control!$B$167:$B$199,0),2)","v":"Did you make non-taxable purchases (e.g. purchase or lease of residential properties, financial services received like bank charges, loans)?"},null,null,null,null,null,null,null,null,0]
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[null,7,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B15,Control!$B$167:$B$199,0),2)","v":"Did you purchase from non-GST registered suppliers?"},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"S/No","Questions"]
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[null,8,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B9,Control!$B$167:$B$199,0),2)","v":"Did you make purchases for non-business purposes (e.g. private or personal use)?"},null,null,null,null,null,null,null,null,0]
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[]
[null,9,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B12,Control!$B$167:$B$199,0),2)","v":"Did you make purchases that are treated as disregarded for GST purposes (e.g. dividends, traffic fines)?"},null,null,null,null,null,null,null,null,0]
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[]
[null,10,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B15,Control!$B$167:$B$199,0),2)","v":"Did you purchase goods from overseas which were not imported into Singapore?"},null,null,null,null,null,null,null,null,0]
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[null,11,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B18,Control!$B$167:$B$199,0),2)","v":"Did you make zero-rated purchases (e.g. purchase of air tickets, international freight charges, IDD calls, goods exported directly by your local suppliers)?"},null,null,null,null,null,null,null,null,0]
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[]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"S/No","Questions"]
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[null,12,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B9,Control!$B$167:$B$199,0),2)","v":"Are your local purchases supported with valid tax invoices, customer accounting tax invoices, simplified tax invoices or receipts that contains supplier's GST registration number?"},null,null,null,null,null,null,null,null,2]
[null,null,{"$f":"IF($L9=1,INDEX(Control!$B$167:$M$199,MATCH($B9,Control!$B$167:$B$199,0),3),IF($L9=2,INDEX(Control!$B$167:$M$199,MATCH($B9,Control!$B$167:$B$199,0),5),IF($L9=3,INDEX(Control!$B$167:$M$199,MATCH($B9,Control!$B$167:$B$199,0),7),\"\")))","v":"Your input tax claim will be disallowed without supporting valid tax invoices, customer accounting tax invoices, simplified tax invoices or receipts that contain supplier's GST registration number (i.e. your supplier is GST registered).\n                              \nIf your supplier who is not GST-registered had charged you 'GST', you cannot claim the 'GST' as it is not a valid input tax claim. You should seek a refund from the supplier and report such unauthorised collection to IRAS. \n\nPlease proceed to the next question."}]
[]
[null,13,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B12,Control!$B$167:$B$199,0),2)","v":"For local purchases greater than $1,000 (including GST), have you ensured that you maintain a valid tax invoice or customer accounting tax invoice bearing your name and that the GST claimed is the GST amount reflected on the tax invoice?"},null,null,null,null,null,null,null,null,3]
[null,null,{"$f":"IF($L12=1,INDEX(Control!$B$167:$M$199,MATCH($B12,Control!$B$167:$B$199,0),3),IF($L12=2,INDEX(Control!$B$167:$M$199,MATCH($B12,Control!$B$167:$B$199,0),5),IF($L12=3,INDEX(Control!$B$167:$M$199,MATCH($B12,Control!$B$167:$B$199,0),7),\"\")))","v":"Please proceed to the next question."}]
[]
[null,14,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B15,Control!$B$167:$B$199,0),2)","v":"For local purchases not more than $1,000 (including GST), have you ensured that the GST claimed is the GST amount reflected on the tax invoice, simplified tax invoice or receipt? \n\nIf no separate GST amount is reflected on the simplified tax invoice or receipt, is the GST claimed computed by re-grossing invoice value by tax fraction of 9/109*?\n\n* based on prevailing GST rate of 9%"},null,null,null,null,null,null,null,null,0]
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[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"S/No","Questions"]
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[null,19.3,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B12,Control!$B$167:$B$199,0),2)","v":"GST reporting:\nDid you include the value of imported services subject to RC in Box 5 and the corresponding input tax in Box 7 of your GST return?"},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"S/No","Questions"]
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[null,20,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B9,Control!$B$167:$B$199,0),2)","v":"Input tax claims in relation to exempt supplies:\nDid you make exempt supplies?"},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Taxable Purchases (Box 5) and Input Tax & Refunds Claimed (Box 7)"]
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[null,"S/No","Questions"]
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[null,26,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B9,Control!$B$167:$B$199,0),2)","v":"Final Return:\nIs this your final return (GST F8)?"},null,null,null,null,null,null,null,null,0]
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[null,27,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B12,Control!$B$167:$B$199,0),2)","v":"Does the total amount of your taxable purchase listings and import permit listings (if any) tally with Box 5, Box 7 and Box 9 of your GST return?"},null,null,null,null,null,null,null,null,0]
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[null,28,{"$f":"INDEX(Control!$B$167:$M$199,MATCH(B15,Control!$B$167:$B$199,0),2)","v":"Compare your \"Computed input tax (A)\" with \"Declared input tax (Box 7)\" as follows:\ni) Calculate [Box 5 - Box 9] x 9% = \"A\". \nii) Compare Box 7 with \"A\".\niii) Is Box 7 greater than \"A\"?\n\nNote: 9% is the prevailing GST rate."},null,null,null,null,null,null,null,null,0]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes (Box 9) and Taxable Purchases (Box 5) "]
[]
[null,"Name of GST-registered Business:",null,{"$f":"IF(Instructions!$H$20=\"\",\"\",Instructions!$H$20)","v":""}]
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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes (Box 9) and Taxable Purchases (Box 5) "]
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[null,"S/No","Questions"]
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[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes (Box 9) and Taxable Purchases (Box 5) "]
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[null,"S/No","Questions"]
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[null,5,{"$f":"INDEX(Control!$B$202:$M$211,MATCH(B12,Control!$B$202:$B$211,0),2)","v":"Did you act as a Section 33A agent, where you import goods belonging to an overseas person and subsequently export the goods (without a subsequent supply of the goods)?"},null,null,null,null,null,null,null,null,0]
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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes (Box 9) and Taxable Purchases (Box 5) "]
[]
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[null,"S/No","Questions"]
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[null,7,{"$f":"INDEX(Control!$B$202:$M$211,MATCH(B9,Control!$B$202:$B$211,0),2)","v":"Did you purchase from local suppliers but the goods were imported from overseas?"},null,null,null,null,null,null,null,null,0]
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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Goods Imported under Major Exporter Scheme / Approved 3rd Party Logistics Company Scheme / Other Approved Schemes (Box 9) and Taxable Purchases (Box 5) "]
[]
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[null,"S/No","Questions"]
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[null,9,{"$f":"INDEX(Control!$B$202:$M$211,MATCH(B9,Control!$B$202:$B$211,0),2)","v":"Does the total amount of all your declaring agents’ listings tally with Box 9 of your GST return?"},null,null,null,null,null,null,null,null,0]
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[null,10,{"$f":"INDEX(Control!$B$202:$M$211,MATCH(B12,Control!$B$202:$B$211,0),2)","v":"Did you include the total amount of your declaring agents in Box 5 of your GST return?"},null,null,null,null,null,null,null,null,0]
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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Goods Imported under Import GST Deferment Scheme (IGDS) (Box 19 & 21) and Taxable Purchases & Input Tax & Refunds Claimed (Box 5 & 7)"]
[]
[null,"Name of GST-registered Business:",null,{"$f":"IF(Instructions!$H$20=\"\",\"\",Instructions!$H$20)","v":""}]
[]
[null,"UEN / GST Reg Number:",null,{"$f":"IF(Instructions!$H$22=\"\",\"\",Instructions!$H$22)","v":""}]
[]
[null,"S/No","Questions"]
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[]
[null,8.1,{"$f":"INDEX(Control!$B$214:$M$230,MATCH(B12,Control!$B$214:$B$230,0),2)","v":"Obtain from the authorised declaring agents a complete listing of import permits (preferably for every 3-month period) and match it against your own imports (with GST deferred) listing. \n\nDid the declaring agents' listing contain any imports that do not belong to you?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L12=1,INDEX(Control!$B$214:$M$230,MATCH($B12,Control!$B$214:$B$230,0),3),IF($L12=2,INDEX(Control!$B$214:$M$230,MATCH($B12,Control!$B$214:$B$230,0),5),IF($M12=3,INDEX(Control!$B$214:$M$230,MATCH($B12,Control!$B$214:$B$230,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L15=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"HYPERLINK(\"#IG10!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"IF(L15=0,HYPERLINK(\"#IG11!C15\",\"                Next                \"),HYPERLINK(\"#IG12!A1\",\"                Next                \"))","v":"                Next                "},null,null,{"$f":"IF(OR(L9=0,L12=0),0,1)","v":0}]

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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Goods Imported under Import GST Deferment Scheme (IGDS) (Box 19 & 21) and Taxable Purchases & Input Tax & Refunds Claimed (Box 5 & 7)"]
[]
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[]
[null,"S/No","Questions"]
[]
[null,8.1999999999999993,{"$f":"INDEX(Control!$B$214:$M$230,MATCH(B9,Control!$B$214:$B$230,0),2)","v":"Obtain from the Singapore Customs a complete listing of import permits (preferably for every 3-month period) and match it against your own imports (with GST deferred) listing. \n\nDid the value of deferred import GST in the Singapore Customs' listing match against your own listing?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L9=1,INDEX(Control!$B$214:$M$230,MATCH($B9,Control!$B$214:$B$230,0),3),IF($L9=2,INDEX(Control!$B$214:$M$230,MATCH($B9,Control!$B$214:$B$230,0),5),IF($M9=3,INDEX(Control!$B$214:$M$230,MATCH($B9,Control!$B$214:$B$230,0),7),\"\")))","v":""}]
[]
[null,9,{"$f":"INDEX(Control!$B$214:$M$230,MATCH(B12,Control!$B$214:$B$230,0),2)","v":"Does the total amount of your import permit listings tally with Box 17 and 19 of your GST return?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L12=1,INDEX(Control!$B$214:$M$230,MATCH($B12,Control!$B$214:$B$230,0),3),IF($L12=2,INDEX(Control!$B$214:$M$230,MATCH($B12,Control!$B$214:$B$230,0),5),IF($M12=3,INDEX(Control!$B$214:$M$230,MATCH($B12,Control!$B$214:$B$230,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L15=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"HYPERLINK(\"#IG11!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"IF(L15=0,HYPERLINK(\"#IG12!C15\",\"                Next                \"),HYPERLINK(\"#IG13!A1\",\"                Next                \"))","v":"                Next                "},null,null,{"$f":"IF(OR(L9=0,L12=0),0,1)","v":0}]

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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Goods Imported under Import GST Deferment Scheme (IGDS) (Box 19 & 21) and Taxable Purchases & Input Tax & Refunds Claimed (Box 5 & 7)"]
[]
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[]
[null,"S/No","Questions"]
[]
[null,10,{"$f":"INDEX(Control!$B$214:$M$230,MATCH(B9,Control!$B$214:$B$230,0),2)","v":"Compare Box 17 with Box 19 as follows:\n(i) Calculate Box 17 x 9% = \"A\".\n(Ii) Compare \"A\" with Box 15. \n(iii) Is \"A\" equal to Box 15?\n\nNote: 9% is the prevailing GST rate. "},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L9=1,INDEX(Control!$B$214:$M$230,MATCH($B9,Control!$B$214:$B$230,0),3),IF($L9=2,INDEX(Control!$B$214:$M$230,MATCH($B9,Control!$B$214:$B$230,0),5),IF($M9=3,INDEX(Control!$B$214:$M$230,MATCH($B9,Control!$B$214:$B$230,0),7),\"\")))","v":""}]
[]
[null,11,{"$f":"INDEX(Control!$B$214:$M$230,MATCH(B12,Control!$B$214:$B$230,0),2)","v":"Did you include the total amount of your import permit listings in Box 5 and Box 7 of your GST return?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L12=1,INDEX(Control!$B$214:$M$230,MATCH($B12,Control!$B$214:$B$230,0),3),IF($L12=2,INDEX(Control!$B$214:$M$230,MATCH($B12,Control!$B$214:$B$230,0),5),IF($M12=3,INDEX(Control!$B$214:$M$230,MATCH($B12,Control!$B$214:$B$230,0),7),\"\")))","v":""}]
[]
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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Imported Services and Low-Value Goods Subject to Reverse Charge (\"RC\") (Box 14) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[]
[null,"Name of GST-registered Business:",null,{"$f":"IF(Instructions!$H$20=\"\",\"\",Instructions!$H$20)","v":""}]
[]
[null,"UEN / GST Reg Number:",null,{"$f":"IF(Instructions!$H$22=\"\",\"\",Instructions!$H$22)","v":""}]
[]
[null,"S/No","Questions"]
[]
[null,1,{"$f":"INDEX(Control!$B$233:$M$242,MATCH(B11,Control!$B$233:$B$242,0),2)","v":"Do you import low-value goods (LVG) and/or procure services from overseas suppliers (i.e. imported services) that are within the scope of RC?\n\nNote: Low-value goods (LVG) refer to goods which at the point of sale: \n(i) are not dutiable goods, or are dutiable goods, but payment of the customs duty or excise duty chargeable on the goods is waived under section 11 of the Customs Act; \n(ii) are not exempt from GST; \n(iii) are located outside Singapore and are to be delivered to Singapore via air or post; and \n(iv) each item of the goods has a value not exceeding the import relief threshold of S$400. \"\n\nFrom 1 Jan 2023, a GST-registered RC Business is required to perform reverse charge on all supplies of LVG, unless the LVG is directly attributable to its taxable supplies (this exclusion is only applicable to a RC Business that is not prescribed a fixed input recovery rate or special input tax recovery formula to be applied on all input tax claims). \n\nAll imported services are within the scope of RC, except:\n(a) services that fall within the description of exempt supplies;\n(b) services that qualify for zero-rating under section 21(3) of the GST Act had the services been made by a taxable person belonging in Singapore;\n(c) services provided by the government of a jurisdiction outside Singapore, if the services are of a nature that fall within the description of non-taxable government supplies; and\n(d) services that are directly attributable to taxable supplies (this exclusion is only applicable to RC Businesses that are not prescribed a fixed input tax recovery rate or on special input tax recovery formula to be applied on all input tax claims).\n"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L11=1,INDEX(Control!$B$233:$M$242,MATCH($B11,Control!$B$233:$B$242,0),3),IF($L11=2,INDEX(Control!$B$233:$M$242,MATCH($B11,Control!$B$233:$B$242,0),5),IF($L11=3,INDEX(Control!$B$233:$M$242,MATCH($B11,Control!$B$233:$B$242,0),7),\"\")))","v":""}]
[]
[null,2,{"$f":"INDEX(Control!$B$233:$M$242,MATCH(B14,Control!$B$233:$B$242,0),2)","v":"Review the listing of RC transactions containing the data extracted from source documents to prepare for your GST return. Are all your suppliers' invoices (including debit notes and any other billings for payment) and credit notes for your imported services and low-value goods subject to RC recorded in your listing?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L14=1,INDEX(Control!$B$233:$M$242,MATCH($B14,Control!$B$233:$B$242,0),3),IF($L14=2,INDEX(Control!$B$233:$M$242,MATCH($B14,Control!$B$233:$B$242,0),5),IF($L14=3,INDEX(Control!$B$233:$M$242,MATCH($B14,Control!$B$233:$B$242,0),7),\"\")))","v":""}]
[]
[null,3,{"$f":"INDEX(Control!$B$233:$M$242,MATCH(B17,Control!$B$233:$B$242,0),2)","v":"Have you reported and accounted for output tax on the imported services and low-value goods which are within the scope of RC?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L17=1,INDEX(Control!$B$233:$M$242,MATCH($B17,Control!$B$233:$B$242,0),3),IF($L17=2,INDEX(Control!$B$233:$M$242,MATCH($B17,Control!$B$233:$B$242,0),5),IF($L17=3,INDEX(Control!$B$233:$M$242,MATCH($B17,Control!$B$233:$B$242,0),7),\"\")))","v":""}]
[]
[null,4,{"$f":"INDEX(Control!$B$233:$M$242,MATCH(B20,Control!$B$233:$B$242,0),2)","v":"Have you accounted for output tax on in-scope imported services and low-value goods procured from connected persons (including overseas member within the same GST group) or overseas branches/ head office based on the open market value of the transactions (if consideration is less than open market value)?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L20=1,INDEX(Control!$B$233:$M$242,MATCH($B20,Control!$B$233:$B$242,0),3),IF($L20=2,INDEX(Control!$B$233:$M$242,MATCH($B20,Control!$B$233:$B$242,0),5),IF($L20=3,INDEX(Control!$B$233:$M$242,MATCH($B20,Control!$B$233:$B$242,0),7),\"\")))","v":""}]
[]
[null,5,{"$f":"INDEX(Control!$B$233:$M$242,MATCH(B23,Control!$B$233:$B$242,0),2)","v":"Are any of your in-scope imported services and/or low-value goods subject to withholding tax?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L23=1,INDEX(Control!$B$233:$M$242,MATCH($B23,Control!$B$233:$B$242,0),3),IF($L23=2,INDEX(Control!$B$233:$M$242,MATCH($B23,Control!$B$233:$B$242,0),5),IF($L23=3,INDEX(Control!$B$233:$M$242,MATCH($B23,Control!$B$233:$B$242,0),7),\"\")))","v":""}]
[]
[null,6,{"$f":"INDEX(Control!$B$233:$M$242,MATCH(B26,Control!$B$233:$B$242,0),2)","v":"Invoices Issued in Foreign Currency:\nAre your suppliers' invoices for imported services and low-value goods subject to RC issued in foreign currency?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L26=1,INDEX(Control!$B$233:$M$242,MATCH($B26,Control!$B$233:$B$242,0),3),IF($L26=2,INDEX(Control!$B$233:$M$242,MATCH($B26,Control!$B$233:$B$242,0),5),IF($L26=3,INDEX(Control!$B$233:$M$242,MATCH($B26,Control!$B$233:$B$242,0),7),\"\")))","v":""}]
[]
[null,7.1,{"$f":"INDEX(Control!$B$233:$M$242,MATCH(B29,Control!$B$233:$B$242,0),2)","v":"General Time of Supply Rule:\nDid your suppliers issue invoices (including debit notes and any other billings for payment) to you before you make payment?\n\nNote: This question only applies to transactions in general. For transactions listed in Q7.2, special time of supply rules will apply."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L29=1,INDEX(Control!$B$233:$M$242,MATCH($B29,Control!$B$233:$B$242,0),3),IF($L29=2,INDEX(Control!$B$233:$M$242,MATCH($B29,Control!$B$233:$B$242,0),5),IF($L29=3,INDEX(Control!$B$233:$M$242,MATCH($B29,Control!$B$233:$B$242,0),7),\"\")))","v":""}]
[]
[null,7.2,{"$f":"INDEX(Control!$B$233:$M$242,MATCH(B32,Control!$B$233:$B$242,0),2)","v":"Special Time of Supply Rules:\nDo you have any of the following situations or transactions?\n\n(a) You have elected to determine the application of RC at the end of longer period;\n(b) You have imported services and/or low-value goods straddling your GST registration date;\n(c) You have been approved by IRAS to cancel your GST registration and you have imported services and/or low-value goods straddling your GST de-registration date;\n(d) You have procured imported services and/or low-value goods from a connected person, overseas branch/ head office or overseas member within the same GST Group; or \n(e) You have consistently accounted for GST on imported services and low-value goods based on posting date in your business accounts."},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L32=1,INDEX(Control!$B$233:$M$242,MATCH($B32,Control!$B$233:$B$242,0),3),IF($L32=2,INDEX(Control!$B$233:$M$242,MATCH($B32,Control!$B$233:$B$242,0),5),IF($L32=3,INDEX(Control!$B$233:$M$242,MATCH($B32,Control!$B$233:$B$242,0),7),\"\")))","v":""}]
[]
[null,8,{"$f":"INDEX(Control!$B$233:$M$242,MATCH(B35,Control!$B$233:$B$242,0),2)","v":"RC Elections:\nDid you apply any of the following RC elections?\n(1) To apply RC even though you are entitled to full input tax credit\n(2) To apply RC on all imported services and low-value goods\n(3) To assess if you need to apply RC only at the end of the longer period (applicable only if you make fluctuating exempt supplies such that you may be liable to apply reverse charge in one accounting period but not so in the next accounting period) "},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L35=1,INDEX(Control!$B$233:$M$242,MATCH($B35,Control!$B$233:$B$242,0),3),IF($L35=2,INDEX(Control!$B$233:$M$242,MATCH($B35,Control!$B$233:$B$242,0),5),IF($L35=3,INDEX(Control!$B$233:$M$242,MATCH($B35,Control!$B$233:$B$242,0),7),\"\")))","v":""}]
[]
[null,9,{"$f":"INDEX(Control!$B$233:$M$242,MATCH(B38,Control!$B$233:$B$242,0),2)","v":"GST Reporting:\nDid you include the value of imported services and low-value goods subject to RC in Boxes 1 and 14, and the corresponding output tax in Box 6, of your GST return?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF($L38=1,INDEX(Control!$B$233:$M$242,MATCH($B38,Control!$B$233:$B$242,0),3),IF($L38=2,INDEX(Control!$B$233:$M$242,MATCH($B38,Control!$B$233:$B$242,0),5),IF($L38=3,INDEX(Control!$B$233:$M$242,MATCH($B38,Control!$B$233:$B$242,0),7),\"\")))","v":""}]
[]
[null,null,{"$f":"IF(L41=0,\"You will not be able to proceed to the next page until you have answered all the questions on this page\",\"\")","v":"You will not be able to proceed to the next page until you have answered all the questions on this page"},null,{"$f":"HYPERLINK(\"#Db!A1\",\"                Back                \")","v":"                Back                "},null,null,null,{"$f":"IF(L41=0,HYPERLINK(\"#RC1!C41\",\"                Main Menu                \"),HYPERLINK(\"#Db!A1\",\"                Main Menu                \"))","v":"                Main Menu                "},null,null,{"$f":"IF(OR(L11=0,L14=0,L17=0,L20=0,L23=0,L26=0,L29=0,L32=0,L35=0,L38=0),0,1)","v":0}]

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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Remote services (i.e. digital and non-digital) supplied by electronic marketplace on behalf of third-party suppliers and subject to GST (Box 15) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[]
[null,"Name of GST-registered Business:",null,{"$f":"IF(Instructions!$H$20=\"\",\"\",Instructions!$H$20)","v":""}]
[]
[null,"UEN / GST Reg Number:",null,{"$f":"IF(Instructions!$H$22=\"\",\"\",Instructions!$H$22)","v":""}]
[]
[null,"S/No","Questions"]
[]
[null,1.1000000000000001,"Review the listing of remote services supplied on behalf of third-party suppliers (i.e. underlying suppliers), which are made through your marketplace. Were all invoices, receipts and any other documents issued to the customers adjusting the original sales value (e.g. credit notes, debit notes) for the supplies of digital services recorded in your listings?",null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L11=1,INDEX(Control!$B$245:$M$250,MATCH(B11,Control!$B$245:$B$250,0),3),IF(L11=2,INDEX(Control!$B$245:$M$250,MATCH(B11,Control!$B$245:$B$250,0),5),IF(L11=3,INDEX(Control!$B$245:$M$250,MATCH(B11,Control!$B$245:$B$250,0),7),\"\")))","v":""}]
[]
[null,1.2,{"$f":"INDEX(Control!$B$245:$M$250,MATCH($B14,Control!$B$245:$B$250,0),2)","v":"Have you accounted for GST on all your overseas underlying suppliers' supplies of remote services made through your marketplace to non-GST registered customers in Singapore?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L14=1,INDEX(Control!$B$245:$M$250,MATCH(B14,Control!$B$245:$B$250,0),3),IF(L14=2,INDEX(Control!$B$245:$M$250,MATCH(B14,Control!$B$245:$B$250,0),5),IF(L14=3,INDEX(Control!$B$245:$M$250,MATCH(B14,Control!$B$245:$B$250,0),7),\"\")))","v":""}]
[]
[null,1.3,{"$f":"INDEX(Control!$B$245:$M$250,MATCH($B17,Control!$B$245:$B$250,0),2)","v":"Have you checked if the underlying suppliers' supplies made through your marketplace fall within the scope of remote services subject to tax?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L17=1,INDEX(Control!$B$245:$M$250,MATCH(B17,Control!$B$245:$B$250,0),3),IF(L17=2,INDEX(Control!$B$245:$M$250,MATCH(B17,Control!$B$245:$B$250,0),5),IF(L17=3,INDEX(Control!$B$245:$M$250,MATCH(B17,Control!$B$245:$B$250,0),7),\"\")))","v":""}]
[]
[null,1.4,{"$f":"INDEX(Control!$B$245:$M$250,MATCH($B20,Control!$B$245:$B$250,0),2)","v":"Did you obtain and maintain at least two pieces of non-conflicting evidence based on three proxies (i.e. payment proxy, resident proxy and access proxy) to ascertain the customers' belonging status and the two pieces of non-conflicting evidence comprise one payment proxy and either a residence or access proxy?\n"},null,null,null,null,null,null,null,null,0]
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[]
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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Low-Value Goods Supplied by Electronic Marketplace Operator or Redeliverer on behalf of Third-party Suppliers and subject to GST (Box 16) and Standard-Rated Supplies and \nOutput Tax (Box 1 and 6)"]
[]
[null,"Name of GST-registered Business:",null,""]
[]
[null,"UEN / GST Reg Number:",null,""]
[]
[null,"S/No","Questions"]
[]
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[]
[null,1.2,{"$f":"INDEX(Control!$B$253:$I$259,MATCH($B14,Control!$B$253:$B$259,0),2)","v":"Have you checked if the local and overseas underlying suppliers' supplies of LVG made through you as a redeliverer or through your marketplace fall within the scope of LVG subject to tax?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.3,{"$f":"INDEX(Control!$B$253:$I$259,MATCH($B17,Control!$B$253:$B$259,0),2)","v":"Did you use the sales value/selling price of the goods to determine whether the goods fall within the LVG entry value threshold of $400?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L17=1,INDEX(Control!$B$253:$I$259,MATCH(B17,Control!$B$253:$B$259,0),3),IF(L17=2,INDEX(Control!$B$253:$I$259,MATCH(B17,Control!$B$253:$B$259,0),5),IF(L17=3,INDEX(Control!$B$253:$I$259,MATCH(B17,ControlPO!$B253:$B259,0),7),\"\")))","v":""}]
[]
[null,1.4,{"$f":"INDEX(Control!$B$253:$I$259,MATCH($B20,Control!$B$253:$B$259,0),2)","v":"Have you accounted for GST on all your local and overseas underlying suppliers' supplies of LVG (made through you as a redeliverer or through your marketplace)"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L20=1,INDEX(Control!$B$253:$I$259,MATCH(B20,Control!$B$253:$B$259,0),3),IF(L20=2,INDEX(Control!$B$253:$I$259,MATCH(B20,Control!$B$253:$B$259,0),5),IF(L20=3,INDEX(Control!$B$253:$I$259,MATCH(B20,ControlPO!$B253:$B259,0),7),\"\")))","v":""}]
[]
[null,1.5,{"$f":"INDEX(Control!$B$253:$I$259,MATCH($B23,Control!$B$253:$B$259,0),2)","v":"Do you charge a single delivery fee for the transportation and insurance for both LVG and non-LVG in the same transaction?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.6,{"$f":"INDEX(Control!$B$253:$I$259,MATCH($B26,Control!$B$253:$B$259,0),2)","v":"Do you supply LVG to GST-registered customers in Singapore?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.7,{"$f":"INDEX(Control!$B$253:$I$259,MATCH($B29,Control!$B$253:$B$259,0),2)","v":"Did you obtain IRAS' approval to charge GST on LVG imported via sea and land?"},null,null,null,null,null,null,null,null,0]
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[]
[null,"Assisted Self-help Kit (ASK): Section 2 - Pre-Filing Checklist"]
[null,"Low-Value Goods Supplied by Local or Overseas Suppliers (Box 17) and Standard-Rated Supplies and Output Tax (Box 1 and 6)"]
[]
[null,"Name of GST-registered Business:",null,""]
[]
[null,"UEN / GST Reg Number:",null,""]
[]
[null,"S/No","Questions"]
[]
[null,1.1000000000000001,{"$f":"INDEX(Control!$B$262:$I$268,MATCH($B11,Control!$B$262:$B$268,0),2)","v":"Review the listing of your direct sales of low-value goods (\"LVG\"). Were all invoices, receipts and documents which adjust the original sales value (e.g. credit notes, debit notes) issued for your direct sales of LVG recorded in your listings?\n\nNote: Direct sales refer to goods that are supplied directly by you to non-GST registered customers in Singapore (e.g. through your own website). "},null,null,null,null,null,null,null,null,0]
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[]
[null,1.2,{"$f":"INDEX(Control!$B$262:$I$268,MATCH($B14,Control!$B$262:$B$268,0),2)","v":"Have you checked if your supplies fall within the scope of low-value goods (\"LVG\") subject to tax?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.3,{"$f":"INDEX(Control!$B$262:$I$268,MATCH($B17,Control!$B$262:$B$268,0),2)","v":"Did you use the sales value/selling price of the goods to determine whether the goods fall within the LVG entry value threshold of $400?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.4,{"$f":"INDEX(Control!$B$262:$I$268,MATCH($B20,Control!$B$262:$B$268,0),2)","v":"Have you accounted for GST on all your local and overseas underlying suppliers' supplies of LVG (made through you as a redeliverer or through your marketplace)"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.5,{"$f":"INDEX(Control!$B$262:$I$268,MATCH($B23,Control!$B$262:$B$268,0),2)","v":"Do you charge a single delivery fee for the transportation and insurance for both LVG and non-LVG in the same transaction?"},null,null,null,null,null,null,null,null,0]
[null,null,{"$f":"IF(L23=1,INDEX(Control!$B$262:$I$268,MATCH(B23,Control!$B$262:$B$268,0),3),IF(L23=2,INDEX(Control!$B$262:$I$268,MATCH(B23,Control!$B$262:$B$268,0),5),IF(L23=3,INDEX(Control!$B$262:$I$268,MATCH(B23,Control!$B$262:$B$268,0),7),\"\")))","v":""}]
[]
[null,1.6,{"$f":"INDEX(Control!$B$262:$I$268,MATCH($B26,Control!$B$262:$B$268,0),2)","v":"Do you supply LVG to GST-registered customers in Singapore?"},null,null,null,null,null,null,null,null,0]
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[]
[null,1.7,{"$f":"INDEX(Control!$B$262:$I$268,MATCH($B29,Control!$B$262:$B$268,0),2)","v":"Did you obtain IRAS' approval to charge GST on LVG imported via sea and land?"},null,null,null,null,null,null,null,null,0]
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[]
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