Do I Need to Register for GST
For a brief overview on GST registration, you may refer to the brochures for sole-proprietors, partnerships and companies .
For a brief overview on GST registration, you may refer to the brochures for sole-proprietors, partnerships and companies .
Before registering for GST voluntarily, you should consider whether: (a) you qualify for voluntary registration; (b) you are able to meet the conditions imposed for voluntary registration; and (c) the benefits outweigh the costs of registering for GST.
This page explains the general GST registration process and matters pertaining to the GST registration of overseas entities and joint ventures.
If you are required to register for GST or are already registered for GST, but make or intend to make wholly or mainly zero-rated supplies, you may apply to the Comptroller of GST for exemption from GST registration.
You are required to cancel your GST registration under certain conditions or you may do so voluntarily.
When registering for GST, you may be required to provide a guarantee.
IRAS encourages those who have wrongfully collected GST (i.e. those who had charged GST when not GST-registered) to come forward, disclose the error and return the tax wrongfully collected.