Claiming GST (Input Tax)

Conditions for Claiming Input Tax

Learn about the conditions you must meet to claim input tax.

Importing of Goods

Learn about the GST rules applicable to your import of goods into Singapore and how to claim the GST you paid.

Claim Input Tax in the Correct Accounting Period

Learn how to claim input tax in the correct accounting period, including key rules, conditions, and practical examples.

Claiming Input Tax Incurred to Make Exempt Supplies

Learn when input tax for making exempt supplies can be claimed under the De Minimis Rule.

Claiming GST Incurred Before GST Registration/Incorporation

Learn when you can claim GST incurred before GST registration or incorporation, the conditions to meet, and the records you must maintain.

Paying Suppliers After Claiming GST

Learn when you must repay input tax if suppliers are unpaid after 12 months, and when you can re-claim GST after making payment.

Common scenarios - Do I claim GST

Learn how GST can be claimed in common business scenarios, such as recovery of expenses, employee benefits, bad debts, and motor vehicle purchases and expenses.