- Aim and overview of GST for businesses
- Scope of GST including supply of goods and services in Singapore and importation
- Types of supply: standard-rated, zero-rated, exempt, out-of-scope, deemed
- Time and value of supply, including schemes and taxability
- Claiming input tax, including post-registration and pre-registration
- Details on tax invoices, simplified invoices, and receipts, including foreign currency invoicing and GST calculation
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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