Guide to completing GST registration form

For individuals logging into myTax Portal through “Personal Tax” or businesses logging in through “Company/Business Tax”, you will see the following:

Declaration

• I am aware that GST is a self-assessed tax and I have to put in place systems and processes for complete and accurate GST reporting and I will comply with the requirements under the GST Act.
• I declare that all the details and information given in this application are true and complete. I understand that any false/incorrect declaration can result in revocation/cancellation of my GST registration, should I be registered.
• I will fulfil the responsibilities of a GST-registered person and avoid being involved in Missing Trader Fraud arrangement.

For tax agent logging into myTax Portal through “Tax Agent login”, you will see the following:

Declaration

• My client is aware that GST is a self-assessed tax and my client has to put in place systems and processes for complete and accurate GST reporting.  My client will comply with the requirements under the GST Act.
• I declare that all the details and information given in this application are true and complete. I understand that any false/incorrect declaration can result in revocation/cancellation of my client’s GST registration, should my client be registered.
• My client is aware of the requirement to fulfil the responsibilities of a GST-registered person and to avoid being involved in Missing Trader Fraud arrangement.

Before starting your GST registration application in myTax Portal, you must read and agree to the declarations.

Declarant information

• Name
• NRIC/FIN/ASGD
• Designation
• Contact No.
• Email

Please indicate your designation, contact number and email address.  

Contact person information (if different from declarant)

• Name
• NRIC/FIN/ASGD
• Contact No.
• Email
• Relationship to Business

Director information 

• Name (as in NRIC/Passport)
• Mobile No.
• Email

1. My Company owns the following sole-proprietorship business(es):

Is the information above accurate?

• Yes
• No

Companies may own sole-proprietorship business(es).

If your company does not own any sole-proprietorship businesses, “NIL” will be displayed. Please select “Yes” to confirm that this information is correct.

Otherwise, please review and confirm that the sole-proprietorship business(es) displayed are correct and indeed owned by your company.

2. Was the business(es) taken over from another GST-registered person as a going concern?

• Yes
• No

If you have selected “Yes”, you must provide a copy of agreement(s) or document(s) supporting the transfer of business (e.g., Sale and Purchase agreement).

If you have selected “Yes” for Question 2, you will be asked:

Details of Business Transfer

• Transferor name (Previous owner)
• Transferor GST Reg No.
• Transfer Date
• Whole or Part of the Business

After clicking on “Proceed”, you will see the name of the transferred business. You will then be asked the following questions:

1. I used the assets transferred in carrying out the same kind of business activity
2. I paid GST to the transferor (previous owner) on the assets/goods transferred to me
3. I continued to use the transferor's GST registration number to charge GST after the transfer/conversion
4. I have declared the GST collected in the transferor’s GST returns

Please indicate the details of the GST-registered business you have taken over and click “Proceed”.

Check the box beside the name of the transferred business and select “Yes” or “No” for the 4 questions.

If you are a sole-proprietor registering for GST, you will be asked:

My registered address for GST returns and correspondences (select preferred registered address of sole-proprietorship business):

If you are operating from home, please ensure you have obtained approval from HDB/ URA under the Home Office Scheme.

1. Describe in detail the nature of business, type of business activities carried out and the type of goods and/or services provided:

• Input symbols (e.g. +, $, #)
• Use the enter key, or
• Exceed 600 characters

Doing so will result in an error message.

Business Website Address

Please input “NA” if you do not have one.

2. Select the type of supplies that you make: [You may select more than one.]

• Taxable Supplies (e.g., local sales of goods and services, export of goods)
• Out-of-Scope supplies
• Exempt supplies that can be zero-rated (e.g. loans to overseas person)
• Exempt supplies that cannot be zero-rated (e.g., loans to local persons, non-business activities such as free or subsidised activities)

You may select more than one if they are applicable to you.

Taxable supplies include supplies of goods and services that are subject to GST, export of goods and the provision of international services.

Out-of-scope supplies include sale of goods not brought into Singapore, sales of overseas goods made within the Free Trade Zone and Zero GST Warehouses, and private transactions.

Exempt supplies include sale and lease of residential properties, supply of digital payment tokens, provision of financial services and import and local supply of investment precious metals.

If you have selected “Taxable Supplies”, you will be asked:

• I have started selling goods or providing services
• I have not started but I intend to start selling goods or providing services

For either choice, you will be asked:

• I do not have an overseas branch/ head office
• I have an overseas branch/ head office

If you have selected “I have started selling goods or providing services” and “I have an overseas branch/ head office”, you will be asked:

• My overseas branch/ head office does not supply remote services or low-value goods to customers who are not registered for GST in Singapore
• My overseas branch/ head office supplies remote services or low-value goods to customers who are not registered for GST in Singapore*

If you have selected “I have not started but I intend to start selling goods or providing services” and “I have an overseas branch/ head office”, you will be asked:

• My overseas branch/ head office does not intend to supply remote services or low-value goods to customers who are not registered for GST in Singapore
• My overseas branch/ head office intends to supply remote services or low-value goods to customers who are not registered for GST in Singapore*

*You will be required to complete the “Main Form – Remote Services and Low-Value Goods of Overseas Branch/ Head Office” section.

Please refer to the section on “Overseas vendor registration for B2C supplies” on Overseas businesses supplying remote services and low-value goods to Singapore for more information.

If you have selected “Exempt supplies that cannot be zero-rated”:

• I do not purchase imported services from overseas persons or low-value goods
• I purchase imported services from overseas persons and/or low-value goods*

3. I have obtained a license/ permit/ approval from the relevant authorities to operate my business activities.

• Yes
• No

If license, permit or approval document is not applicable for your business, select “No”.

[Important!] If your business requires a license but you have not applied, please do so before submitting your GST registration application. You will be required to upload a copy of the license, permit, or approval document as a supporting document in the application form.

Examples: Food shop license issued by Singapore Food Authority, Early Childhood Development Centre Licence issued by Early Childhood Development Agency.

Note: This question is not referring to your ACRA Business Profile (“Bizfile”).

4. I have issued invoice(s) for the supplies made.

• Yes
• No

5. I have made business purchase(s).

• Yes
• No

6. I have an office/shop/site where I conduct my business.

• Yes
• No

You may attach a copy of the rental agreement at the end of the application process, to support your application.

If you are conducting your business from home, please select “Yes”.

If you have selected “Yes” for question 6, you will be asked:

7. I have started conducting business at my office/shop/site

• Yes, the address is as follows
• No, I will start on

If you have selected “Yes, the address is as follows”, indicate the address of your office/shop/site/home.

1. My taxable supplies have exceeded S$1 million in the past 12-month period.

• Yes
• No

Note: Remote services and low-value goods made by your overseas branch/ head office should be excluded for the purpose of determining whether your taxable supplies have exceeded S$1 million. 

2. My taxable supplies are expected to exceed S$1 million in the next 12 months.

• Yes
• No

Note: You must have supporting documents to support your forecasted value, and you will be required to submit the documents at the end of your application.

Please refer to the section under “Prospective view” on Do I need to register for GST for more information.

1. My taxable supplies exceeded S$1 million in the calendar year ending

Select the year and the month “Dec” to indicate the calendar year when your taxable supplies exceeded S$1 million.

If your taxable turnover exceeded S$1 million in the previous calendar year (1 Jan to 31 Dec), you must apply to register for GST under the retrospective view.

Example: If your taxable supplies exceeded S$1 million in the year 2024, and you are assessing this in Jan 2025, select “2024” and “Dec” for the year and month.

Note:

If your taxable turnover exceeded $1 million during the year before the calendar year ends, AND you do not reasonably expect your taxable turnover to be more than $1 million in the next 12 months (i.e. prospective view does not apply), you are not required to register immediately.

You can either:

• Wait till the calendar year ends, and apply for compulsory GST registration under the retrospective view between 1 Jan to 30 Jan of the following year (unless you qualify for the exception from registering for GST); or
• Apply for voluntary GST registration at any time if you fulfil the conditions.
  

1a. Expected value of standard-rated supplies (local sales) in the next 12 months.

1b.  Expected value of zero-rated supplies (export sales & international services) in the next 12 months.

Provide the estimated value of taxable goods and services (e.g. based on past sales, confirmed contracts and business agreements).

1c. Total value of expected taxable supplies in the next 12 months

 2. I made the above forecast on

Enter the date which you determine that your taxable supplies will exceed S$1 million.

You must have reasonable grounds to support this date (e.g. signing of a sales contract or business agreement).

Note:

• If your date of forecast is before 1 Jul 2025, the effective date of registration will be on the 31^st day after the date of forecast.
• If your date of forecast is on or after 1 Jul 2025, the effective date of registration will be 2 months from the date of forecast.

2b. I have documents to support my forecast. (e.g. signed contracts/agreements, accepted quotations/confirmed purchase orders received/sales orders sent)

• Yes
• No

You will be required to submit the documents at the end of the application.

If you do not have documents to support your forecast, you will be considered as registering for GST voluntarily.

Please refer to Factors to consider before registering voluntarily for GST for more information.

Indicate the date that you first started selling goods and/or services which you would have charged GST on, if you were GST registered then. 

If you have not sold anything, indicate the date that you expect to make your first sale. 

4. I already have a firm business plan for making taxable supplies.

• Yes
• No

If you do not have plans to make taxable supplies yet, you should not register for GST.

If you select “No” and click “Proceed”, you will be redirected to the main page.

Please register for GST only when you have a firm business plan and can provide documentary evidence to support your intention of making taxable supplies or that you are operating a business.

5. I have undertaken construction of a building or plant for my business.

• Yes
• No

The following question will be asked if you:

• Selected “No” for “2b. I have documents to support my forecast” above, and
• Did not select “I purchase imported services from overseas persons and/ or low-value goods” in Question 2 of “Main Form – Business Activities” section

6. The company director/ sole-proprietor/ partner/ trustee/ preparer has completed the e-learning course “Overview of GST”.

• Yes
• No

Please complete the e-learning course "Overview of GST" before proceeding.

• Not required
  • The company director, sole-proprietor, partner or trustee of the business has experience in managing other existing GST-registered businesses.
  • The person preparing your GST returns is an Accredited Tax Advisers (ATA) or Accredited Tax Practitioners (ATP).

You may also select “Yes” if any of the personnel listed has previously completed the course for another GST-registered business.

1a. Expected value of standard-rated supplies (local sales) in the next 12 months.

1b. Expected value of zero-rated supplies (export sales & international services) in the next 12 months.

Provide the estimated value of taxable goods and services (e.g. based on past sales, confirmed contracts and business agreements).

1c. Total value of expected taxable supplies in the next 12 months

4. I already have a firm business plan for making taxable supplies.

• Yes
• No

If you do not have plans to make taxable supplies yet, you should not register for GST.

[Note] If you select “No” and click “Proceed”, you will be redirected to the main page.

5. I have undertaken construction of a building or plant for my business.

• Yes
• No

If you did not select “I purchase imported services from overseas persons and/ or low-value goods” in Question 2 of “Main Form – Business Activities” section, you will be asked:

6. The company director/ sole-proprietor/ partner/ trustee/ preparer has completed the e-learning course “Overview of GST”.

• Yes
• No

Please complete the e-learning course "Overview of GST" before proceeding.

• Not required
  • The company director, sole-proprietor, partner or trustee of the business has experience in managing other existing GST-registered businesses.
  • The person preparing your GST returns is an Accredited Tax Advisers (ATA) or Accredited Tax Practitioners (ATP).

1. My global turnover has exceeded S$1 million and supplies of remote services and/ or low-value goods from my overseas branch/ head office to customers who are not registered for GST in Singapore has exceeded S$100,000 in the past calendar year.

• Yes
• No
  

Please refer to the section under “Overseas vendor registration for B2C supplies” on Overseas businesses supplying remote services and low-value goods to Singapore for more information.

2. My global turnover is expected to exceed S$1 million and supplies of remote services and/ or low-value goods from my overseas branch/ head office to customers who are not registered for GST in Singapore is expected to exceed S$100,000 in the next 12 months.

• Yes
• No

1. My overseas branch/ head office made the following supply. You may select more than one.

• Remote Services
• Low-value Goods

Select the type of supply made by your overseas branch / head office.

2. My global turnover is expected to exceed S$1 million and supplies of remote services and/ or low-value goods from my overseas branch/ head office to customers who are not registered for GST in Singapore exceeded S$100,000 at the end of the calendar year.

1. My overseas branch/ head office made the following supply. You may select more than one.

• Remote Services
• Low-value Goods
  

Select the type of supply made by your overseas branch / head office.

Please refer to the section on “Overseas vendor registration for B2C supplies” on Overseas businesses supplying remote services and low-value goods to Singapore for more information.

2a. Expected value of remote services and/ or low-value goods in the next 12 months.

Enter the date on which you have reasonable grounds to believe your global turnover will exceed S$1 million and your remote services and/ or low-value goods will be more than S$100,000 in the next 12 months.

2d. I have documents to support my forecast. (e.g. signed contracts/agreements, accepted quotations/confirmed purchase orders sent/sales orders received, order confirmation emails.

• Yes
• No

When reviewing your application, our officers may contact you to furnish documents in support of the forecast.

If you do not have documents to support your forecast, you will be considered as registering for GST voluntarily.

Please refer to Factors to consider before registering voluntarily for GST for more information.

The following question will be asked if you:

• Selected “No” for “2b. I have documents to support my forecast” above, and
• Did not select “I purchase imported services from overseas persons and/ or low-value goods” in Question 2 of “Main Form – Business Activities” section.

3. The company director/ sole-proprietor/ partner/ trustee/ preparer has completed the e-learning course “Overview of GST”.

• Yes
• No

Please complete the e-learning course "Overview of GST" before proceeding.

• Not required
  • The company director, sole-proprietor, partner or trustee of the business has experience in managing other existing GST-registered businesses.
  • The person preparing your GST returns is an Accredited Tax Advisers (ATA) or Accredited Tax Practitioners (ATP).

You may select “Yes” if any of the personnel listed has previously completed the course for another GST-registered business.

1. My overseas branch/ head office made the following supply. You may select more than one.

• Remote Services
• Low-value Goods
  

Select the type of supply made by your overseas branch / head office.

Please refer to the section on “Overseas vendor registration for B2C supplies” on Overseas businesses supplying remote services and low-value goods to Singapore for more information.

2a. Expected value of remote services and/ or low-value goods in the next 12 months.

The following question will be asked if you did not select “I purchase imported services from overseas persons and/ or low-value goods” in Question 2 of “Main Form – Business Activities” section.

3. The company director/ sole-proprietor/ partner/ trustee/ preparer has completed the e-learning course “Overview of GST”.

• Yes
• No

Please complete the e-learning course "Overview of GST" before proceeding.

• Not required
  • The company director, sole-proprietor, partner or trustee of the business has experience in managing other existing GST-registered businesses.
  • The person preparing your GST returns is an Accredited Tax Advisers (ATA) or Accredited Tax Practitioners (ATP).

You may select “Yes” if any of the personnel listed has previously completed the course for another GST-registered business.

1. My imported services and/ or low-value goods within the scope of Reverse Charge have exceeded S$1 million in the past calendar year.

• Yes
• No

2. My imported services and/ or low-value goods within the scope of Reverse Charge are expected to exceed S$1 million in the next 12 months.

• Yes
• No

Note: You must have documents to support your forecasted value and you will be required to submit the documents at the end of the application.

Please refer to the section under “Reverse charge for B2B imports” on Local businesses importing services and importing or supplying low-value goods for more information.

1. My imported services and/ or low-value goods within the scope of Reverse Charge first exceeded S$1 million at the end of the calendar year.

Please indicate the calendar year which your total value of imported services and/ or low-value goods within the scope of Reverse Charge first exceeded S$1 million.

1d. I have documents to support my forecast. (e.g. signed contracts/agreements, accepted quotations/confirmed purchase orders sent/sales orders received, order confirmation emails)

• Yes
• No

You will be required to submit the documents at the end of the application.

If you do not have documents to support your forecast, you will be considered as registering for GST voluntarily. 

Please refer to Factors to consider before registering voluntarily for GST for more information.

If you have selected “No” for Question 1d above, you will be asked:

2. The company director/ sole-proprietor/ partner/ trustee/ preparer has completed the e-learning course "Overview of GST".

• Yes
• No

Please complete the e-learning course "Overview of GST" before proceeding.

• Not required
  • The company director, sole-proprietor, partner or trustee of the business has experience in managing other existing GST-registered businesses.
  • The person preparing your GST returns is an Accredited Tax Advisers (ATA) or Accredited Tax Practitioners (ATP).

1a. Expected value of imported services and/ or low-value goods within the scope of Reverse Charge in the next 12 months.

Provide the estimated value of imported services and low-value goods.

• Yes
• No

Please complete the e-learning course "Overview of GST" before proceeding.

• Not required
  • The company director, sole-proprietor, partner or trustee of the business has experience in managing other existing GST-registered businesses.
  • The person preparing your GST returns is an Accredited Tax Advisers (ATA) or Accredited Tax Practitioners (ATP).

My financial year end is

My GST accounting periods are

• Quarters ending Jan, Apr, Jul and Oct
• Quarters ending Feb, May, Aug and Nov
• Quarters ending Mar, Jun, Sep and Dec
• Monthly ending on last day of the month

The options provided will depend on your financial year end indicated above.

For example, if you had indicated that your financial year end is 31 Dec, you will be provided the following 2 options:

• Quarters ending Mar, Jun, Sep and Dec
• Monthly ending on last day of the month

My business is excluded from GST InvoiceNow Requirement

• Yes
  • I am Overseas Business
  • My business is liable to register for GST wholly due to the Reverse Charge regime
• No

Indicate your InvoiceNow Peppol ID

The GST InvoiceNow Requirement applies to:

• From 1 Nov 2025: Companies that register for GST voluntarily within 6 months of being incorporated.
• From 1 Apr 2026: All new voluntary GST-registrants. 

As long as you are not one of the 2 types of businesses listed under the “Yes” option (i.e. an overseas business or a business liable to register wholly due to the Reverse Charge regime), you will have to select “No”.

Please provide the Peppol ID if you are required to comply with the GST InvoiceNow Requirement. Please do not use symbols (e.g. +, $, #) in this field.

Please indicate your business type

• Company
• Limited Liability Partnership
• Partnership
• Sole-proprietorship
• Joint Venture
• Others

If you have selected “Company”, please check the box beside Question 1.

1. For body corporate, what is the paid-up capital of the company?

• $1-$10,000
• $10,001-$50,000
• $50,001-$100,000
• >$100,000
• Not applicable

2. For body corporate/ limited liability partnership, please specify the major shareholder/ partner in the business.

• Name of Major Shareholder/ Partner:
• NRIC/ Passport/ Fin/ UEN/ Business Registration Number:

3. What is the staff strength of the business?

• 0-5
• 6-9
• 10-50
• >50

4. Your business is managed by [please select all that apply]

• Family members (the owners/ directors/ partners involved in the running of business are family members. e.g. Siblings, spouse, in-laws, fiancé/fiancée, parents/ grandparents/ children)
• Single director/owner
• None or only one of the directors/owners/partners is a Singapore Citizen
• None of the above

If none of the first 3 options apply to you, please select “None of the above”. 

For example, if you have more than one director, select “None of the above”.

5. How are the accounting records maintained?

• Manual bookkeeping
• Microsoft Excel or Microsoft Office
• Off-the-shelf accounting system
• Customised accounting system

6. Who prepares your GST returns and accounts?

• Permanent staff
• Part time or temporary staff
• Freelance accountant
• Tax agent
• External accounting firm
• Others

7.  Are the GST returns and/ or accounts prepared in Singapore?

• Yes
• No

8. Has the preparer of the GST returns and/ or accounts received any formal GST training?

• Yes
• No

He/ She will only be considered as having received such training if he/ she has acquired certification for GST course under the Executive Tax Programme (GST) organised by IRAS and the Tax Academy or has attended GST training by a recognised educational establishment leading to certification or higher qualification.

9. How many years of experience does the preparer have in the preparation of the GST returns and/ or accounts?

• <1 year
• 1-5 years
• 6-10 years
• >10 years

1. Did you charge and/or collect GST on your supply of goods and services before you are GST-registered?

• Yes

1. Period when GST was charged and/or collect
2. Amount of GST charged and/or collected.

Please inform us of the wrongful collection of GST in writing and return the tax wrongfully collected

• No

If you have selected “Yes”:

• For the “Period”, please indicate the first day and the last day when you had charged GST (both dates inclusive).
• For the “Amount”, please enter dollar values with cents/decimals

If you have logged in via Company/ Business Tax:

1. Latest updated copy of ACRA Business Profile (including ACRA Business Profile for each sole-proprietorship business owned)

If you have logged in via Personal Tax:

1. Certificate or License issued by relevant approving Authority(ies), if Sole-proprietorship business(es) is not registered with ACRA

You may obtain a copy of the business profile from Bizfile, if you are registered with ACRA.

If you have selected “Yes” for “I have issued invoice(s) for the supplies made” in Question 4 of “Main Form – Business Activities” section, you will be asked to provide:

2. Copies of 3 recent invoices (including shipping documents) issued to your customers OR all invoices if you have issued less than 3 invoices to your customers

If you have selected “Yes” for “I have issued invoice(s) for the supplies made” in Question 4 of “Main Form – Business Activities” section, you will be asked to provide:

3. Listing of your sales/ revenue for the past 2 months and the listing should include Date of Invoice, Invoice number, Name of Customer, Description of sales, Invoice amount

If you have selected “Yes” for “I have made business purchase(s)” in Question 5 of “Main Form – Business Activities” section, you will be asked to provide:

4. Copies of 3 recent purchase/ suppliers' invoices received, including shipping documents OR all invoices if you have made less than 3 business purchases

If you have selected “Yes” for “I have made business purchase(s)” in Question 5 of “Main Form – Business Activities” section, you will be asked to provide:

5. Listing of your business purchases for the past 2 months and the listing should include Date of Invoice, Invoice number, Name of Supplier, Supplier's GST Registration number, Description of purchase, Invoice amount excluding GST and GST amount

If you have selected “Yes” for “I have obtained a license/ permit/ approval from the relevant authorities to operate my business activities” in Question 3 of “Main Form – Business Activities” section, you will be asked to provide:

If you have selected “No” for either:

• “I have issued invoice(s) for the supplies made” in Question 4 of “Main Form – Business Activities” section; or
• “I have made business purchase(s)” in Question 5 of “Main Form – Business Activities” section

You will be asked to provide:

7. A detailed description of your business plan including how the products and services would be purchased and delivered/ provided, how your business would be financed, a list of your potential/confirmed suppliers and customers.

If you have selected “Yes” for “Was the business(es) taken over from another GST-registered person as a going concern?” in Question 2 of “Main Form – Business Profile” section, you will be asked to provide:

If you have selected “Yes” for “I have documents to support my forecast” in Question 2b of “Main Form – Details of My Taxable Supplies” section, you will be asked to provide:

9. Copy of the signed contract(s), accepted tender/quotation, confirmed purchase order(s), document(s) on transfer or acquisition of business & other documents supporting your forecasted taxable supplies in the next 12 months (You will only be registered on a compulsory basis if the documents provided show that your taxable supplies in the next 12 months will exceed S$1M)

If you have selected “I purchase imported services from overseas persons and/ or low-value goods” in Question 2 of “Main Form – Business Activities” section, you will be asked to provide:

10. Copy of 1 recent overseas invoice received from your supplier

If you have selected “Yes” for “I have documents to support my forecast” in Question 1d of “Main Form – Details of My Imported Services and Low-Value Goods” section, you will be asked to provide:

11. Copy of the signed purchase contract(s) & other document(s) supporting your forecasted Imported Services in the next 12 months (You will only be registered on a compulsory basis if the documents provided show that your Imported Services in the next 12 months will exceed S$1M)

If you are registering for GST voluntarily, you will be asked to provide:

12. Acknowledgement page from the e-Learning Course “Overview of GST”

To get a copy of the acknowledgement page from the e-learning course “Overview of GST”, you must complete the quiz. At the results page, you will be asked to enter your particulars as follows:

• Your Name
• Your Designation
• Business name
• Organisation ID

After you have submitted your particulars, please click on the “Save as PDF” button.

If you have selected “No” for “My Company owns the following sole-proprietorship business(es)” in Question 1 of “Main Form - Business Profile”, you will be asked to provide:

13. Complete list of businesses which are not shown at Business Profile page

1. Copy of the latest Profit & Loss account, including reports & notes to accounts (need not be audited)

For business office, warehouse, or shop:

• A copy of rental agreement for your business office, warehouse, or shop if you are operating your business in a rented premises

If you are operating your business from your residence:

• A copy of the Home Office Scheme approval from HDB / URA for your business office.