Short answer: You must register for GST if your taxable turnover for a calendar year exceeds S$1 million (retrospective view), or if you can reasonably expect it to exceed S$1 million in the next 12 months (prospective view). Under the retrospective view you apply between 1 and 30 January and are registered on 1 March. Under the prospective view you apply within 30 days of your forecast. Use the checker below to see whether and when you need to register.
Frequently asked questions
What counts as taxable turnover?
Standard-rated and zero-rated supplies made in Singapore. Exempt supplies, out-of-scope supplies and sales of capital assets such as equipment or office property are excluded.
When does prospective GST registration take effect?
For forecasts made on or after 1 July 2025, registration takes effect 2 months from the date of forecast. You must still apply within 30 days after the forecast date.
My turnover passed S$1 million last year but will fall. Must I register?
Not if you are certain turnover for the next 12 months will not exceed S$1 million because of specified circumstances, such as losing a major contract or large-scale downsizing, and you keep documents and a computation to prove it.
Can I register voluntarily?
Yes, if you meet IRAS's conditions. Voluntarily registered businesses must stay registered for at least 2 years, so weigh the costs and benefits over that period.
Sources
- https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-registration-deregistration/do-i-need-to-register-for-gst
- https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-registration-deregistration/factors-to-consider-before-registering-voluntarily-for-gst
Raffles Corporate Services works with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice. This tool gives general information only and is not legal advice.
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