Assessing Your Need for GST Registration: Guidelines and Requirements

• Assess if you need to register for GST based on your taxable turnover.
• Compulsory registration is required if turnover exceeds $1 million retrospectively or prospectively.
• Voluntary registration is an option if not liable.
• Reverse charge and overseas vendor registration may also require GST registration.
• Retrospective view: Register by 30 Jan if turnover exceeds $1 million by year-end.
• Prospective view: Register within 30 days if expected turnover exceeds $1 million in the next 12 months.
• New rule from 1 Jul 2025: Two-month grace period for prospective GST registration.
• Supporting documents are needed for forecasted turnover.
• No registration required if turnover is mainly from zero-rated supplies or if certain conditions are met.

Source: iras.gov.sg

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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