[SG] GST Registration

As an SCTP-registered tax agent in Singapore, EStar Business can assist with the following GST registration services based on your business model:

• Compulsory GST registration

• Voluntary GST registration

• Overseas Vendor Registration (OVR)

• GST registration exemption

• Late GST registration, related voluntary disclosure and/or late registration penalty waiver applications

If you have the above or other GST registration needs, please contact us anytime.

GST Tips

Singapore GST (Goods and Services Tax) is currently charged at 9% and is one of the taxes most likely to trigger compliance obligations with IRAS (Inland Revenue Authority of Singapore). Whether to register, when to register and how to handle the new InvoiceNow e-invoicing rules after registration will shape a company's compliance costs and cash flow for at least the next two years. A wrong call may mean a missed deadline or, worse, back taxes and penalties.

When must you register for GST (compulsory registration)?

IRAS assesses compulsory registration from two angles. You must register if either applies:

- Retrospective view: taxable turnover for the past calendar year (1 January to 31 December) exceeded SGD 1 million. Apply between 1 and 30 January of the following year; registration takes effect from 1 March.

- Prospective view: there is a reasonable basis to expect taxable turnover to exceed SGD 1 million in the next 12 months (supported by written evidence such as contracts or orders, not subjective estimates). Apply within 30 days of forming this expectation. From 1 July 2025, prospective registrations have a 2-month grace period before GST must be charged.

When can you register voluntarily?

Companies with taxable turnover below SGD 1 million may apply for voluntary registration if they make or intend to make taxable supplies.

Note that once approved, voluntary registration must be kept for at least 2 years and cannot be cancelled at will. From 1 April 2026, all new voluntary registrants must have completed InvoiceNow (Peppol e-invoicing network) registration when applying for GST registration.

GST e-invoicing (InvoiceNow) timeline

To accelerate tax digitalisation, IRAS updated the GST e-invoicing (InvoiceNow) timeline in early March 2026. The requirement is being extended from voluntary registrants to existing compulsorily registered businesses as follows:

GST-registered businesses required to adopt e-invoicing:

- From 1 April 2026: all voluntary registrants that complete GST registration on or after 1 April 2026

- [New] From 1 April 2028: existing GST-registered businesses with annual revenue up to SGD 200,000 (voluntary or compulsory)

- [New] From 1 April 2029: existing GST-registered businesses with annual revenue up to SGD 1 million (voluntary or compulsory)

- [New] From 1 April 2030: existing GST-registered businesses with annual revenue up to SGD 4 million (voluntary or compulsory)

- [New] From 1 April 2031: all GST-registered businesses

Guided by our philosophy of "Professional | Focused | Dedicated", EStar Business is committed to providing convenient, efficient and professional services. We aim to build our reputation through professional services and welcome entrepreneurs expanding overseas to join our platform and "Develop Together and Grow Together."

Your Possible Questions:

◎ Summary of FAQs on Existing Companies in Singapore

◎ Summary of FAQs on Company Setup in Singapore

Other links you may be interested in:

◎ [SG] GST Filing

◎ Overseas Bookkeeping Services

If you have any other questions, please leave a message online or contact our team.