It is an offence for a person to obtain GST refunds if the person does not meet the TRS qualifying criteria and conditions. It is also an offence for an individual to assist another person in obtaining fraudulent eTRS refunds, such as by selling one’s receipt or invoice to support the claim.
IRAS will not hesitate to take stern enforcement actions against any individual who with willful intent make a false GST refund claim or assist any other person to make false claims. IRAS will also not hesitate to take firm action against retailers who are complicit or negligent in the issuing of eTRS tickets leading to the abuse of the Tourist Refund Scheme.
Source: gov.sg
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