Singapore Publishes Updated e-Tax Guide on the GST Advance Ruling System

The IRAS has updated its e-Tax guide on the GST Advance Ruling System. Taxpayers can seek clarity on specific provisions of the GST Act by applying to the Comptroller of GST for an advance ruling. The latest edition includes a new example regarding situations where an advance ruling cannot be made, such as when the transaction is the subject of a GST return already submitted or due to be submitted in less than a month’s time. In such cases, the application should be submitted at least 1 month before the filing due date of the GST return.

Source Orbitax

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