Amendments:
3 Aug 2022:
– Inserted paragraph 4.3, footnotes 7 and 8, and amended paragraphs 5.2, 10.1, 10.2, 10.4, footnotes 9 and 29 on the extended OVR regime for imported non-digital services and extended reverse charge and OVR regimes for imported low-value goods with effect from 1 Jan 2023
– Editorial amendmentsSource: gov.sg
Latest Posts in "Singapore"
- GST Updates: Free Parking Exceptions and Overseas Vendor Registration Input Tax Claims
- Singapore GST Registration Rules: Two-Month Grace Period for Prospective Basis from July 2025
- GST Gross Margin Scheme Approval Requirement Removed from July 2025
- GST InvoiceNow Requirement: Mandatory Implementation Timeline for Voluntary GST Registrants
- Briefing document: Singapore GST InvoiceNow business guide
