GST reforms: GST is moving into the digital age and other remedials are proposed

• Move away from paper-based record-keeping systems
• Change to GST groups: Technical clarification and better M&A treatment for departing members
• Property development remedials
• GST sundry remedials:
  * Domestic transport
  * Nonresidents’ ability to claim import GST
  * Export of goods FOB: Zero-rated supplies extended to both residents and nonresidents
  * Zero-rated going concerns: Change of use
  * Apportionment agreements for all

Source: Deloitte

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