A Singapore business must register for GST once its taxable supplies cross S$1 million. There are two tests, and missing either can mean paying GST you never charged your customers.

The two tests

• Retrospective: your taxable supplies for the calendar year are more than S$1 million. You must apply within 30 days of the end of that calendar year.
• Prospective: you expect taxable supplies in the next 12 months to be more than S$1 million, for example because of a signed contract. You must apply within 30 days of the date you form that expectation.

Taxable supplies include standard-rated and zero-rated supplies, such as exports. Exempt supplies, such as most financial services and residential rent, do not count.

After registration

• Charge GST at 9% on standard-rated supplies and show it on tax invoices.
• Claim input tax on business purchases, with valid tax invoices.
• File a GST F5 return each quarter, within one month of the quarter end, and pay any GST due.

Voluntary registration

Businesses below S$1 million can register voluntarily, which lets them claim input tax. They must stay registered for at least two years and keep proper records.

Common mistakes

1. Watching only revenue, not taxable supplies on a calendar-year basis.
2. Missing the prospective test when a large contract is signed.
3. Claiming input tax without a valid tax invoice.

Check where you stand with our free Singapore GST calculator.

Frequently asked questions