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When purchasing from GST-registered suppliers or importing goods into Singapore, you may have incurred GST (input tax). You can claim the input tax incurred when you satisfy all of the conditions for making such a claim. You should only claim input tax in the accounting period corresponding to the date of the invoice or import permit.
GST is imposed on most goods imported into Singapore, regardless whether the importer is GST-registered. However, there are specific reliefs, exemptions for certain goods or special schemes where the GST payable is suspended or deferred. GST will be imposed on imported services from 1 Jan 2020.
You should only claim input tax in the accounting period corresponding to the date shown in the tax invoice or import permit. Alternatively, you may claim input tax based on the date that you post/process the tax invoice or import permit into your accounting system if you satisfy the qualifying conditions.
Generally, input tax incurred in the making of exempt supplies is not claimable unless the De Minimis Rule is satisfied. The De Minimis Rule allows GST-registered businesses to claim input tax on exempt supplies.
GST registered businesses may claim GST incurred before registering for GST and also before incorporation provided certain conditions are met.
After claiming input tax from the Comptroller, you must pay your supplier within 12 months of the due date of payment.
