Guide to Cancelling GST Registration: Compulsory and Voluntary Procedures Explained

• GST registration must be canceled under certain conditions or can be done voluntarily.
• Compulsory cancellation is required if you stop making taxable supplies, cease business, transfer business, or change business entity form.
• Voluntary cancellation is possible if not liable for registration, but must remain registered for 2 years if initially registered voluntarily.
• Cancellation applications can be submitted online via myTax Portal.
• Most applications are approved on the day of submission, some may take 1 to 10 working days.
• Upon cancellation, you must not charge or collect GST, issue tax invoices, or participate in the Tourist Refund Scheme.
• You must pay GST on imports and will not be eligible for certain GST schemes.
• Refer to e-Tax Guides for more details on the implications of cancellation.

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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