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GST: Comprehensive Business Guide by IRAS, 15th Edition, Published January 2024

  • 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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