Goods & Services Tax (GST) services

  • Application for Goods & Services Tax (GST) registration
  • Application for exemption from GST registration
  • Preparation, review and submission of GST returns
  • Goods & Services Tax (GST) review and consultation
  • Assistance in responding to GST audits and queries by IRAS
  • Major Exporter Scheme (MES) application, review and consultation
  • De-registration as GST trader

Liability for GST registration in Singapore

When is a person liable to register for GST?

See our article on Registration for GST in Singapore

Missing Trader Fraud (MTF) Arrangements

See our article on Missing Trader Fraud

GST ASK Annual Review 

GST Assisted Self-help Kit (ASK) Annual Review [required for application or renewal of certain GST schemes including Major Exporter Scheme (MES) ].

To be accepted for application or renewal of GST schemes, the GST ASK Annual Review must either be performed or certified by an individual accredited with Singapore Institute of Accredited Tax Professionals (“SIATP”) as Accredited Tax Advisor (GST) [ ATA (GST) ] or Accredited Tax Practitioner (GST) [ ATP (GST) ]. The ATA or ATP can be an external party.

For information on getting ready for GST ASK Annual Review, see Getting Ready for ASK Review under our Publications.

We provide ASK review services to help companies and business comply with the requirements set out in the GST ASK Annual Review Guide issued by the Inland Revenue Authority of Singapore (IRAS). We also provide services to review your quarterly or monthly GST returns for accuracy and errors before your submission to the Comptroller of GST.