Reminders on GST responsibilities:
(1) Pending the approval of your application, continue to charge GST on your taxable supplies, file GST returns and pay any tax due
as you are still registered for GST.
(2) You will be required to account for output tax on taxable assets that are still on hand at the last date of your GST registration if the
total value of assets exceeds S$10,000. Taxable assets include nonresidential property, fixed assets and unsold
inventory where input tax has been claimed. Input tax is deemed claimed for goods imported under import suspension
schemes, e.g. Major Exporter Scheme (MES) / Approved Third Party Logistics Company Scheme status (A3PL).
(3) Click here for more information on cancellation of GST registration
Source: gov.sg
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