GST Registration

GST Registration

Applying for GST Registration in Singapore

GST Registration Process:

  • Step One: Determine the Type of GST Registration
  • Step Two: Complete e-Learning Course (Only for Voluntary Registration)
  • Step Three: Submit Your Application for GST Registration
  • Step Four: GST Registration Application is Processed
  • Step Five: Receive Notification of Effective Date of Registration
    The letter will provide the following details:

    • Your GST Registration Number
    • Your Effective Date of GST Registration

GST Registration For Overseas Entities

An overseas entity is defined as one that is not a resident in Singapore and/or does not have an established place of business in Singapore.

Alternatives for Overseas Entities that Import Goods for Supply in Singapore

If you import goods for supply in Singapore, you have the following alternatives:

  • You can import goods into Singapore and supply them in your business name. If your taxable supplies exceed the threshold, GST registration is compulsory. Otherwise, you may choose to register for GST voluntarily so that you can claim GST paid on imports.
  • You may appoint a GST-registered Singapore agent who will import and supply goods on your behalf. This agent (known as a section 33(2) agent ) is responsible for the goods as if he is the principal. He will import goods into Singapore in his name and claim GST paid on imports. Subsequent supply of the goods will be treated as his taxable supplies and he has to account for GST on the supplies. You do not need to register for GST.

GST Registration For Joint Ventures

A Joint Venture (JV) is a business arrangement where two or more parties (members) come together to carry out certain activities jointly.

  • Registered with ACRA
    If registered with ACRA, a JV is a legal entity and can be registered for GST.
  • Not Registered with ACRA
    If not registered with ACRA, a JV can only be registered for GST if:

    1. The JV is a distinct, organised entity with documentary evidence governing the constitution, objects, rules and activities. Documentary evidence includes partnership agreements, JV contracts, deeds, and letters of undertaking among others;
    2. The members are carrying on a business in common under the JV;
    3. The JV is in the business of making taxable supplies;
    4. Each member is participating in the business carried on by the JV; and
    5. One member is nominated and authorised by the others as the representative member to fulfil the administrative requirements of filing and payment of GST as well as other GST obligations for and on behalf of the JV.
  • Appointing a Local Agent for Non-Resident JV Members
    If all the members are not residents in Singapore , the JV must appoint a local agent in Singapore (known as a section 33(1) agent) who will act on the JV’s behalf for all the GST matters. This agent is responsible for the accounting and payment of GST. A duly completed letter has to be submitted to appoint a local agent.
Need help?