GST Registration in Singapore – Everything You Need to Know (2025 Update)

Introduction

Goods and Services Tax (GST) is a broad-based consumption tax levied on most goods and services in Singapore. If your business is earning, or is expected to earn, more than S$1 million in taxable turnover annually, registration for GST is compulsory under the law. This guide outlines when and how to register, the types of registration, and what happens after you're GST-registered.

1. What is GST?

GST is Singapore’s version of a value-added tax (VAT), administered by the Inland Revenue Authority of Singapore (IRAS). It is currently set at 9% (as of 1 January 2024).

Businesses registered for GST must:

• Charge GST on taxable goods and services

• File regular GST returns to IRAS

• Pay the collected GST to the government

2. Who Needs to Register for GST?

GST registration is either compulsory or voluntary:

a. Compulsory Registration

You must register if:

• Your taxable turnover exceeded S$1 million in the past 12 months, or

• You are reasonably certain your taxable turnover will exceed S$1 million in the next 12 months

This includes revenue from:

• Standard-rated supplies (e.g., retail, services, consultancy)

• Overseas services and goods imported via reverse charge
  

b. Voluntary Registration

If your turnover is below the threshold, you may still opt to register. This is common in industries with significant B2B transactions where GST input claims can be beneficial. If unsure about applying for GST, check the requirements here.

3. How to Apply for GST Registration

You can apply via the IRAS MyTax Portal:

Application Steps:

1. Prepare supporting documents (e.g. business profile, projected turnover)

2. Log in to myTax Portal using Singpass or CorpPass

3. Submit GST F1 application form (online)

4. Receive an Acknowledgement Letter or request for further clarification

Note: Applications are usually processed within 10 working days, but IRAS may request additional documents for voluntary applications.

4. Documents Required

• ACRA Business Profile

• Identification documents of directors

• Projected income and financial statements (for voluntary applications)

• Details of past and expected taxable supplies

5. After Registration: Your Responsibilities

Once registered, you must:

• Charge GST on all taxable goods and services

• Issue tax invoices and maintain accounting records

• File GST returns quarterly (or as assigned by IRAS)

• Pay GST collected to IRAS by the due date

• Keep records for at least 5 years

Failure to comply can result in penalties, backdated tax liabilities, and legal enforcement.

For filing details: IRAS GST Filing & Payment

6. Can You Cancel Your GST Registration?

Yes, if your business ceases or your taxable turnover falls below the threshold permanently, you may apply for cancellation via the myTax Portal.

IRAS may also cancel your registration if it determine you no longer meet the requirements.

More info: IRAS Cancelling GST Registration

7. How ProLead Can Help

GST compliance is more than just registration—it includes tracking, invoicing, accurate reporting, and audit readiness. ProLead offers:

• Assessment of whether registration is compulsory

• Submission of GST applications through IRAS

• Advisory on GST compliance and record-keeping

• Quarterly filing of GST returns

Our team ensures you stay compliant and avoid unnecessary penalties, while maximising your input tax credits.

Conclusion

GST registration is a critical step for businesses reaching a certain scale in Singapore. Whether you're registering due to legal requirements or strategic planning, understanding your obligations is key to sustainable business growth.

Need assistance with GST registration? Contact ProLead for expert guidance tailored to your business needs.