Domestic supplies (Singapore)
Any business making taxable supplies of goods or services in Singapore that exceed the taxable turnover threshold of S$1 million in a 12-month period (under the retrospective view), determined from the end of each calendar quarter, has a statutory obligation to register, charge and account for goods and services tax (GST) in Singapore.
A Singapore GST registration is also required where taxable turnover forecast for the next 12 months exceeds S$1 million (under the prospective view). Documents such as signed contracts or agreements may be required to support the forecast value.
Businesses that are liable for GST registration in Singapore are required to register within 30 days from the date that
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Web page updated on 17 Mar 2025 15:42