Module 2: Charging GST on Supplies – Standard-Rate
Learning Objectives:
• What is GST?
• When is a business obligated to register for GST?
• What is taxable turnover?
• What is the GST InvoiceNow Requirement?
• How to compute taxable turnover for different business constitutions?
• What are the factors to consider before registering for GST?
• How to register for GST?
• What are the penalties for late registration?
On this page:
Registering for GST
Learn about GST registration liability and GST registration requirements for different types of business constitutions.
Learning Activity - Test Your Understanding
Q1. James has registered for GST voluntarily. What is the minimum period that he needs to remain GST-registered for?
A) Two years
B) One year
C) Six months
D) Twenty weeks
Click for the answer
Q2. Which of the following are acts of non-compliance with GST requirements?
A) Collected GST before GST registration
B) Late submission of GST returns
C) Non-payment of GST
D) Records not kept for 3 years
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Q3. On 1 Jul 2025, a company reasonably expects its taxable turnover in the next 12 months to be more than S$1 million. When is the due date to apply for GST registration?
A) 31 Jul 2025
B) 1 Aug 2025
C) 31 Aug 2025
D) 1 Sep 2025
Click for the answer
A) 31 Jul 2025
Under the Prospective View, you need to apply for GST registration within 30 days from the date you reasonably expect your taxable turnover for the next 12 months to exceed S$1 million.
Since the company reasonably expects its taxable turnover in the next 12 months to exceed S$1 million on 1 Jul 2025, the company needs to apply for GST registration by 31 Jul 2025.
Q4. Here is a company's taxable turnover from 1 Jan 2024 to 31 Dec 2025. Under the Retrospective View, what is the date this company is liable for GST registration?
Click for the answer
31 Dec 2025
Under the Retrospective View, the company is liable for GST registration at the end of the calendar year that it exceeded S$1 million (i.e. 31 Dec 2025). The company will need to apply for GST registration within 30 days of the following year (i.e. 30 Jan 2026).
