Singapore GST Registration: A pratical guide (2025)

Singapore GST is confusing. Many business owners have struggled, but mastering it is the key to long-term business success and government compliance.

With experience helping thousands of entrepreneurs dealing with Singapore tax matters when they first built their company in Singapore and grew it sustainably to where it needed to be GST-registered, we know what information you are looking for when searching Singapore GST.

That is why, in this comprehensive guide (full of IRAS’s latest insights), we show you exactly:

• What is Singapore GST?
• When does your company need to be GST-registered?
• How can you register GST for your company?
• How to claim back and cancel your GST registration?
• Important notes that no other service provider has shared before.

If you are ready to learn this knowledge, want to grow your business sustainably, and be compliant with Singapore regulations, let’s dive in.

1. Key takeaways for Singapore GST

• The current Singapore GST is 9%;
• There are 4 categories of Singapore GST applied for taxable and non-taxable supplies: Standard-rated supplies, Zero-rated supplies, Exempt supplies, and Out-of-scope supplies;
• As a business, you must register for GST when your taxable turnover exceeds $1 million; 
• Your business can charge and claim back GST. If you do it wrong, you have to report back to IRAS;
• You have the option for GST deregistration.

2. Overview of Singapore GST

2.1. What is Singapore GST?

Based on the Goods and Services Tax Act of Singapore 1993 (2020 Revised edition), Singapore GST stands for Singapore goods and services tax. This is a tax on domestic consumption.

This is a type of business tax paid on 

• Purchases of goods and services from local and overseas businesses that are registered for GST in Singapore;
• Goods imported into Singapore.

That is why, GST-registered businesses in Singapore must charge GST on all the goods and services supplied in Singapore, except for exempt supplies.

For example, if your company sells electronic devices and has repair services in Singapore,  you have to charge GST for those electronic devices and services to your customers.

2.2. What is the Input and Output tax regarding GST?

Essentially, your company has to charge GST for your customers, and other companies have to charge GST if your entity is their client. So how does the Inland Revenue Authority of Singapore recognize these transactions? 

The answer is that they use the label of Input and Output tax.

• The Output tax refers to the GST you have to collect from your customers to be paid to IRAS;
• The Input tax refers to the GST you can claim from IRAS (Under certain conditions) for the GST you have to pay to your suppliers.

For example, if your company (as a GST-registered retailer) sold a TV set that you bought from a GST-registered wholesaler. The whole process would look like this:

• The wholesaler paid the GST to the Singapore Customs. This GST is the Input tax claimable from IRAS for the wholesaler. 
• The retailer buys the TV set from the wholesaler. The GST here is the retailer Input tax and the wholesaler Output tax. The wholesaler has to pay this Output tax to IRAS.
• The difference between the Output tax and the Input tax is the Net GST you have to pay back to IRAS. You can claim back the Input tax from IRAS.

• The retailer sells the TV set to its customers. The GST here is the retailer Input tax and the customer Output tax. The retailer has to pay this Output tax to IRAS.

2.3. Taxable and non-taxable goods and services

Identifying what taxable and non-taxable supplies can help you know which products you need to charge GST for.

Taxable supplies

Non-taxable supplies

2.4. How to calculate your GST?

You can calculate the GST based on the prevailing GST rate, which is 9% from 2024 forward. The calculation is as follows:

The amount of money * 9% = The amount of GST incurred

For example, if your customer buys a TV for 500 SGD (A taxable good), the GST incurred will be 500 *9% = 45 SGD. The total amount that the customer has to pay to you is 545 SGD. 

3. Singapore GST registration: Everything you need to know

3.1. When does your Singapore company need to register for GST?

Registering for GST in Singapore can either be mandatory or voluntary.

• Mandatory GST registration

According to the Inland Revenue Authority of Singapore (IRAS), you must apply for a GST registration number if your company's annual taxable turnover exceeds 1 million SGD within a year.

This applies whether your company exceeded this amount in the past year or expects to exceed it this year or the coming year.

That is why, you should monitor your taxable turnover monthly, and quarterly to make sure you register on time.

• Voluntary GST registration

In case your annual taxable does not exceed 1 million SGD, you have the option to voluntarily register for GST so you can reap the benefits of GST registration (Input tax credit)

Let’s take the example of ABC Tech Solutions, a local IT services firm generating SGD 800,000 annually.

Despite not meeting the registration threshold, the company voluntarily opted for GST registration to claim input tax credits on their business expenses, such as software licenses and equipment.

Over a year, ABC Tech saved approximately SGD 25,000 in recoverable GST—significantly improving its cash flow.

To qualify for voluntary GST registration, you must meet one of these conditions:

1. Your business makes taxable supplies (The most common qualification);
2. Your business only makes out-of-scope supplies (e.g., goods that did not enter Singapore and goods in transit).
3. Your business makes exempt supplies of financial services that are also international services;
4. Your business buys services from overseas providers or imports low-value goods and cannot claim a full input tax credit.

If you haven't started these transactions but plan to, you can still apply. You must prove to the IRAS that you are operating a business and intend to carry out these transactions.

Note that if your company chooses to be GST-registered voluntarily, you have to maintain GST status for at least 2 years.

• Under the Reverse Charge and Overseas Vendor Registration regimes

You may also be liable for GST registration under the Reverse Charge and Overseas Vendor Registration regimes. 

3.2. Do you need to voluntarily register for GST for your Singapore companies?

When deciding whether to register voluntarily for Goods and Services Tax (GST) in Singapore, you should weigh the advantages and disadvantages carefully.

While GST registration can provide financial benefits, it also comes with compliance costs and administrative responsibilities. Below, we break down the key benefits and drawbacks of GST registration.

The benefits of GST registration

The drawbacks of GST registration

3.3. Benefits of GST registration

3.4. How to register for GST in Singapore (Step-by-step guide)

GST registration can be a bit complex, you should consult with a Singapore tax specialist like Global Link Asia Consulting to get the best result. We guarantee 100% successful registration if your company is eligible.

If you want to do it yourself, our guide here can be the best starting guide tp help you apply for a new GST number and be GST-compliant.

3.5. What are the responsibilities when your Singapore company is GST-registered?

Being GST-registered comes with several responsibilities, including filing GST returns, paying GST, keeping proper records, and updating relevant information to IRAS.

Not following these rules is an offense that can result in a fine of up to 5,000 SGD or more.

Let’s break down these responsibilities:

4. How do you claim your input tax GST?

If you are registered for GST, you can claim the GST paid on business purchases (including imports) and expenses as input tax in your GST return. 

This is possible as long as you meet the conditions for claiming input tax.

• You are GST-registered;
• The goods or services are supplied to you or imported by you (import permits that show that you are the importer);
• The goods or services are used or will be used for your business;
• Local purchases are supported by valid tax invoices addressed to you, or simplified tax invoices, at the time of claiming the input tax;
• Input tax must be directly attributable to taxable supplies;
• Input tax claims are not disallowed under Regulations 26 and 27 of the GST (General) Regulations.

5. How can you cancel your GST registration?

You must apply to cancel your GST registration within 30 days if:

1. Your company stops making taxable supplies: You have stopped making taxable supplies and do not plan to make them in the future.
2. Your business strike-offs: Your business has ceased operations.
3. You make a business transfer: Your entire business is transferred to another person. The buyer or transferee must determine if they need to register for GST.

You change your company type: The form of your business entity has changed (e.g., from a sole proprietorship to a private limited company). You do not need to inform IRAS, it will cancel your GST registration upon receiving the information from ACRA.

After cancellation, you must determine if the new business entity needs to register for GS or not.

If you are the authorized person to access myTax Portal to submit GST returns, you can log in to mytax.iras.gov.sg to apply for the cancellation of GST registration online or get support from a service provider.

Most online applications for the GST cancellation get approved on the first day, or as long as 10 working days.

After cancelation, you must file your final GST returns (GST F8) and stop any GST-related responsibilities.

5.1.

6. How can Globa Link Asia Consulting help you with GST registration?

Having experience helping thousands of Singapore companies comply with their corporate tax, GST duties successfully, we can

• Simplify GST registration with expert guidance and support;

• Prepare accurate and complete applications to minimize delays or rejections;

• Help you understand documentation requirements and provide ongoing assistance;

• Ensure a smooth and hassle-free registration process, filings

With Global Link Asia Consulting, you can focus on growing your business, and we help you handle all administrative tasks.

7. FAQs about  Singapore GST registration

We offer a comprehensive range of accounting and tax services for Singaporean companies. Our services include:

• Tax Consulting including corporate income tax, GST tax, contractor tax, and more.
• Monthly/Annual Tax Accounting services in accordance with Singapore accounting standards (SFRS).
• QuickBooks Consulting and Licensing.
• Corporate Income Tax Return Preparation
• GST Tax Return Preparation.

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