SG desk · GST
GST is an IRAS file, not an ACRA file. Register once GST turnover reaches the current threshold, or earlier if you choose. The Business Activity Statement is where GST, and often payroll tax, is reported.
GST returns work we coordinate
Registration timing
MandIRASry registration when GST turnover reaches the live IRAS threshold, or voluntary registration earlier if it helps input credits or customer contracts.
GST return calendar
Usually quarterly; some businesses are monthly. withholding and estimated tax / GIRO often sit on the same form.
Invoice evidence
Tax invoices, import documents, and adjustments need to live with the monthly books — not in a year-end scramble.
Cross-border supplies
India–Singapore services, GST-free exports, and imported services need a facts check before the first invoice.
How a GST engagement runs
- 1Forecast GST turnover against the current IRAS threshold.
- 2Register when required and lock the GST return period.
- 3Keep invoice and import evidence with the monthly books.
- 4Lodge and pay on the IRAS calendar with the Singapore partner.
- 5Review the period if turnover or import patterns change.
Thresholds and GST rules change. We check the live IRAS position against your forecast. This page is general information, not a registration confirmation.
Singapore GST FAQs
When GST turnover reaches the current IRAS registration threshold, or earlier if you register voluntarily. After registration, you lodge GST return on the period the IRAS assigns. We check the threshold against your forecast.
Discuss your GST requirements
Speak with a PJRJ Singapore Desk partner — we respond within one business day.