Charging GST (Output Tax)

When to Charge Goods and Services Tax (GST)

Find out when you must charge GST to customers and what types of sales are subject to GST.

When to charge 0% GST (Zero-rate)

Learn when you can charge 0% GST on certain sales and exports.

When is GST not charged

Find out when you do not need to charge GST on your sales and services.

When to report supplies in GST returns

Learn when to report your supplies in GST returns using the time of supply rules.

Foreign currency transactions

Learn how to convert foreign currency transactions to Singapore dollars for GST, apply approved exchange rates, and report sales, purchases and exchange gains correctly.

Common scenarios - Do I charge GST

Learn how GST applies in common business scenarios, such as recovering expenses, providing employee benefits, discounts and gifts.