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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.

Only GST-registered businesses are allowed to charge and collect GST on their supplies of goods and services. 

If you have wrongfully collected GST when you are not registered for GST, you should:

  1. Prepare the following documents for submission to IRAS:
    • A summary listing of the sales transactions for which GST has been wrongfully collected (i.e. invoice number, invoice date, value of sale and GST collected); and
    • A sample of an invoice issued for the wrongful collection of GST
  2. Complete the Voluntary Disclosure for Wrongful Collection of GST form and submit the documents mentioned above.
  3. Pay the GST Amount to IRAS via Internet Banking Fund Transfer for the amount of GST wrongfully collected according to instructions specified in the voluntary disclosure form above. Please keep a copy of the proof of payment.

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