GST registration
matched to how you grow.
Voluntary · Compulsory · Group · JV · Divisional
Registration becomes compulsory once your taxable turnover crosses $1 million — or you can register early to start claiming input tax. We work out which route fits, then handle the application end to end.
GST Application · Review
- GST rate: 9%
- Compulsory threshold: $1,000,000 / 12 months
- Voluntary min. term: 2 years + GIRO arrangement
- Notification: Email / SMS / myTax Portal notice
- 9% GST rate
- $1M Compulsory threshold
- 2 Registration routes
- 3 Special registrations
- 2 years minimum voluntary term
Overview
Singapore's consumption tax
GST is Singapore’s equivalent of value-added tax — an indirect levy IRAS charges on local consumption. Businesses collect it from customers as output tax, pay it on their own business purchases as input tax, and remit the difference to IRAS. The current rate is 9%. Once registered, your company effectively becomes a GST collection agent for the government.
Who needs to register
| Route | When it applies |
|---|---|
| Compulsory | Taxable turnover exceeded $1 million in the preceding calendar year, or is expected to exceed $1 million in the next 12 months. |
| Voluntary | Turnover is under $1 million, but you choose to register — useful if you want to claim input tax on expenses. Requires setting up a GIRO arrangement through a local bank for GST payments. |
| Overseas Vendor (imports) | GST-registered businesses procuring services from overseas suppliers are liable for GST on those imports. |
| Overseas B2C suppliers | Suppliers of Business-to-Consumer digital services or goods exceeding $100,000 to Singapore consumers must register. |
Once you’re voluntarily registered, you’re committed to staying registered for a minimum of 2 years before you can apply to cancel, and to maintaining a GIRO arrangement with a local bank throughout.
Registration process
Special registration types
Registration process
- Confirm your registration type — Check both the backward-looking (past calendar year) and forward-looking (next 12 months) turnover tests to see if compulsory registration applies, or register voluntarily ahead of projected turnover.
- Complete the e-Learning course — Voluntary registrants must complete IRAS’s “Overview of GST” e-Learning course and pass the quiz before applying.
- Apply online via CorpPass — Whoever applies on the company’s behalf — owner or tax agent — needs CorpPass access.
- Set up GIRO — Voluntary registrants must arrange GIRO through a local bank for GST payments as part of registration; IRAS routes the request to your bank, or you mail a completed GIRO form to 55 Newton Road, Singapore 307987.
- Receive your effective registration date — IRAS notifies you by email, SMS, or an official notice on myTax Portal, along with your GST registration number — the number to quote on all receipts, invoices and credit notes going forward.
Special registration types
- Group Registration — Several related companies register as one, via a nominated representative member who handles all GST obligations. Goods exchanged between group members aren’t subject to GST.
- Joint Venture (JV) Registration — JVs registered with ACRA can register directly. Non-registered JVs must show every member contributes to production, the business is taxable, and the JV has a formal constitution defining each party’s role.
- Divisional Registration — Businesses with independent operating divisions can register each division separately under the parent company, receiving separate GST numbers — though the parent remains responsible if a division defaults.
Fee guideline
Transparent, itemised pricing
Service | Fee |
Voluntary GST registration | $500 |
Compulsory GST registration | $500 |
Applying for exemption from GST | $500 |
GST deregistration | $500 |
Why HeySara
Tax filing that doesn't rely on you remembering a date
ACRA-registered agents
Filed under FA20200042 / FA20031119 — every submission goes through IRAS’s official channels via CorpPass.
Deadline reminders, not surprises
We track your financial year-end, GST quarters and every trigger-based deadline, and reach out before, not after.
One team, full picture
The same team handling your bookkeeping prepares your tax computation, so numbers reconcile the first time.
Straightforward pricing
Fee guidelines published upfront, with add-ons flagged clearly before we start work — no surprise invoices.
Not sure if you need to register?
Tell us your projected annual turnover and business model — we’ll tell you exactly what applies.
FAQs
No — registration is only compulsory above that threshold. You can register voluntarily below it, mainly to claim input tax on business purchases, but this commits you to a minimum 2-year registration term.
Yes, in some cases — pre-registration input tax may be claimable on your first GST return if you meet the criteria IRAS sets.
You must charge and collect GST at 9% on standard-rated supplies, and file quarterly Form 5 returns.
It’s based on your standard-rated and zero-rated supplies over a 12-month period — either the preceding calendar year (backward test) or your reasonably expected turnover for the next 12 months (forward test).
Group registration lets several related companies file as one through a nominated member. JV registration applies to formally constituted joint ventures. Divisional registration lets one company register its independent operating divisions separately, each with its own GST number.
Yes — whoever applies on the company’s behalf, whether the owner or a tax agent, needs CorpPass access to apply through IRAS’s online system.
Voluntary registrants commit to a minimum 2-year registration term. Deregistering before that isn’t standard practice and would need to be discussed directly with IRAS.
No — the “Overview of GST” e-Learning course and quiz is specifically a requirement for voluntary registrants, not compulsory ones.
IRAS notifies you by email, SMS, or an official notice on myTax Portal, along with your GST registration number to use on receipts, invoices and credit notes.
IRAS can backdate your effective registration date to when you should have registered, which may mean owing GST retroactively — it’s worth reviewing your turnover regularly rather than waiting for a reminder.
