GST registration in Singapore

You must register for GST in Singapore when your taxable turnover is more than S$1 million at the end of a calendar year, or you expect it to pass S$1 million in the next 12 months. The current GST rate is 9%.

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Goods and Services Tax is Singapore's consumption tax, run by IRAS, the Inland Revenue Authority of Singapore. A GST-registered business charges GST at 9% on its sales of goods and services in Singapore unless the sale is zero-rated or exempt. It then claims back the GST it paid on business purchases, subject to IRAS conditions. Checked on .

When must a business register for GST in Singapore?

When taxable turnover is above S$1 million, tested in either of two ways. Taxable turnover means the total value of taxable supplies made in Singapore, including standard-rated sales and zero-rated supplies such as exports. It excludes exempt supplies, out-of-scope supplies and sales of capital assets.

Test Trigger When to apply Registered from
Retrospective Turnover from 1 January to 31 December was more than S$1 million 1 to 30 January of the next year 1 March of that year
Prospective You can reasonably expect more than S$1 million in the next 12 months Within 30 days of the forecast date The 31st day after the forecast, or 2 months after for liabilities from

IRAS adds a note on the retrospective test. If you went over S$1 million during the year but do not expect to go over it in the next 12 months, you are not required to register straight away.

To support a forecast, keep documents such as signed contracts, accepted quotations, confirmed purchase orders, invoices with fixed monthly fees, or income statements that show a rising trend close to S$1 million. Without proof, the forecast is hard to defend if IRAS asks.

Partners and sole proprietors add up the turnover of all businesses they own with the same partners. A sole proprietor with two businesses must count both. The sole proprietorship page explains how that structure works.

Can you register for GST voluntarily?

Yes. You may apply at any time if you make taxable supplies, or meet another IRAS condition such as only making out-of-scope supplies. IRAS says to weigh the benefits against the costs first. Registering lets you claim GST on purchases, but you become a GST collecting agent for the government, and a voluntary registrant must stay registered for 2 years.

Voluntary registration can look attractive when your sales sit just under S$1 million, since you will not need to watch the turnover constantly. It adds work, though: you charge 9% on sales, file returns every period and keep records for years.

How do you apply for GST registration?

  1. Pick the type. Compulsory or voluntary.
  2. Complete the e-Learning course. IRAS asks voluntary registrants to finish the "Overview of GST" course and its quiz. Exceptions apply if the director has run other GST-registered businesses, or an Accredited Tax Adviser or Accredited Tax Practitioner prepares your returns.
  3. Submit the application on myTax Portal. Log in with Corppass for a company. Attach the supporting documents in softcopy. See Corppass.
  4. Wait for processing. IRAS processes 60% within 10 working days and the rest within 30 days. Voluntary registrants must have submitted a GIRO application, and eGIRO is quicker.

The GST Registration Calculator on IRAS's site helps you compute annual taxable turnover first.

What must you do after registering?

Registered businesses take on a set of duties:

  • Issue proper tax invoices and charge GST at the right rate.
  • File a GST return and pay on time. Standard quarterly periods are due on 30 April, 31 July, 31 October and 31 January. A nil return is mandatory even with no activity.
  • Transmit invoice data to IRAS using InvoiceNow-ready solutions, being phased in.
  • Keep business and accounting records for at least 5 years, even after you cancel registration.

Many owners hand this to an accountant. See accounting services and bookkeeping services.

What are the penalties for late registration, filing or payment?

Situation IRAS consequence
Late GST registration Fine up to S$10,000 and a penalty of 10% of GST due
Late GST return S$200 immediately, then S$200 for each completed month outstanding, maximum S$10,000 per return
Estimated assessment 5% late payment penalty on the estimated tax

Failing to file is an offence, and IRAS can summon the company, the sole proprietor, partners or directors to court.

Are there other reasons to register?

IRAS says a business may also be liable to register under the reverse charge regime, if it buys services from overseas suppliers or imports low-value goods and cannot claim full input tax credit, and under the overseas vendor registration regime, if it is an overseas supplier or marketplace selling digital or other services or low-value goods to Singapore customers who are not GST-registered. Read the IRAS pages on those regimes before you rely on the S$1 million test alone.

Independent guide

This page is written by SingaporeCompanySetupGuide.com, an independent guide. We are not IRAS and we do not file GST for anyone. If you want a provider to do the registration and quarterly returns, use the quote form on this page. We pass your request to suitable accounting firms and they reply with their own terms.

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Questions people ask

What is the GST registration threshold in Singapore?

IRAS sets it at S$1 million of taxable turnover. You test it two ways: looking back at the calendar year (retrospective view), and looking forward over the next 12 months (prospective view). If either test is met, registration is compulsory.

How long do I have to register once I pass the threshold?

Under the retrospective view, apply between 1 and 30 January after the year in which you passed it, and you are registered on 1 March. Under the prospective view, apply within 30 days of your forecast date.

Can a small business register for GST voluntarily?

Yes, if the business makes taxable supplies or meets another IRAS condition. IRAS asks you to weigh costs and benefits first, because a voluntary registrant must stay registered for 2 years. Filing and record-keeping duties start on registration.

How long does IRAS take to process a GST registration?

IRAS says it processes 60% of applications within 10 working days and the rest within 30 days. Voluntary registrants must have a GIRO application submitted first, and any extra documents IRAS asks for must be sent in.

How often do GST-registered businesses file returns?

Most file a GST F5 return each quarter. The return and payment are due one month after the accounting period ends, so the January to March period is due by 30 April. A nil return is still required when you had no sales.

What is the penalty for registering for GST late?

IRAS says you may face a fine of up to S$10,000 and a penalty equal to 10% of the GST due for late notification. If you disclose the delay voluntarily when applying, IRAS generally waives the fine and penalties, but you still pay GST on past sales.

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