GST Registration Calculator - Home - IRAS · 2017-09-08GST Registration Calculator - Home - IRAS

GST/CHKLIST018/0416/R05/06/2023

GST Registration Calculator

1.

2.

3.

4.

5.

(a) Standard-rated supplies;(b) Zero-rated supplies;(c) Sale and lease of commercial properties (including the rental of furniture and fittings and other charges);

(e) Out-of-scope supplies; and

6.

7. For more information on GST, you may visit the link below:

This calculator may take 30 minutes to complete if you have all the necessary information readily available and macros will have to be enabled when prompted in order for the calculator to function.

It is designed to help you determine: (a) whether you are required to register for GST on a retrospective basis; (b) when to notify the Comptroller of Goods and Services Tax of your liability to register; and (c) the effective date of registration.

It caters for the following types of business constitution: sole-proprietor, partnership, limited partnership, limited liability partnership or corporate. A separate GST Registration Calculator should be used for each business constitution.

You should continually assess if you are required to register for GST at the end of every calendar quarter of March, June, September and December (regardless of your financial year end). If you are liable for GST registration, you have to notify the Comptroller of Goods and Services Tax of your liability to register within 30 days from the date your liability arose by applying for GST registration. The table below shows the general due dates for notification and registration. More details will be given upon the completion of the GST Registration Calculator.

Before using the calculator, you should get ready the following values for the quarters ending March, June, September and December from the financial year where your annual turnover first exceeded S$800,000 to accurately determine your date of GST registration liability:

(d) Sale and lease of residential properties (including the rental of furniture and fittings and other charges); if (d) is applicable, get ready the annual value of each property for the relevant year(s);

(f) Any other income derived from your trade, profession or vocation (example, commission received as a real-estate agent / insurance agent etc).

You should print a copy of each completed page for record keeping or for the application of GST registration.

IRAS - GST > For non-GST registered businesses

Disclaimer:The calculator is correct as of 30 Jun 2014. Please check the IRAS website at www.iras.gov.sg for the latest version. The calculator provides only estimates based on the stated assumptions and your inputs. It may not provide for all possible scenarios. The information you have provided may be subject to audit review by IRAS. Should there be any discrepancy noted in the information furnished, IRAS has the right to amend the information.

GST Registration Calculator

Period Ending

Due Date to Apply for GST Registration

Effective Date of Registration

31 March 30 April 1 June 30 June 30 July 1 September

30 September 30 October 1 December 31 December 30 January 1 March

http://www.iras.gov.sg/irashome/page.aspx?id=2176

Introduction

What is GST?

What is a business?For GST purposes, a business includes any:(a) Trade (for example, manufacturing, wholesale, service, retail, mechanics, carpentry); (b) Profession (for example, doctors, lawyers, accountants with their own business practice); or

Who is a taxable person?A taxable person is a person who is registered or is required to be registered under the GST Act.

What is taxable supply?

How to compute your taxable turnover?Taxable turnover is computed by adding the value of taxable supplies (excluding GST) arising from:

Excluding:(e) Exempt supply;(f) Out-of-scope supply; and(g) Sale of capital assets.

What is standard-rated supply?

It is compulsory to register for GST when:• your taxable turnover for the past 4 quarters is more than S$1 million (i.e. retrospective basis) unless you are certain that your taxable turnover for the next 12 months will not exceed S$1 million; or• you can reasonably expect (e.g. confirmed sales contract) your taxable turnover in the next 12 months to be more than S$1 million (i.e. prospective basis).

The calculator will only help you to determine your liability to register for GST on a retrospective basis ‒ compute your taxable turnover for the past 4 quarters ending March, June, September and December. Hence, you will still have to separately monitor your liability to register for GST on a prospective basis.

Please read the following GST terms before completing this calculator. For more information, you may click on the description in blue, which will bring you to the relevant GST webpage.

Goods and Services Tax (GST) is a tax on the import of goods (collected by Singapore Customs), and nearly all supplies of goods and services made in Singapore by a taxable person in the course or furtherance of any business carried on by him.

(c) Vocation (for example, taxi drivers, hawkers, freelance fitness instructors, freelance book-keepers, insurance agents, multi-level marketing agents).

Taxable supply refers to supply of goods and services made in Singapore where GST is chargeable. It includes standard-rated and zero-rated supply, but excludes exempt supply, out-of-scope supply and exempt supply that can be zero-rated under section 21(3) of the GST Act.

(a) Gross sales/Revenue/Turnover of all your trading businesses made in Singapore (standard rated supply and zero-rated supply);(b) Gross income of all your professions or vocations as a self-employed person (e.g. commission agent, property agent, insurance agent, taxi driver, hawker);(c) Gross rental from the leasing of all commercial properties (exclude residential properties);

(d) Gross rental of furniture and fittings, and any other charges arising from the leasing of all properties (commercial and residential);

Standard-rated supply refers to all supplies made in Singapore other than zero-rated supplies, exempt and out-of-scope supplies. GST is chargeable at the prevailing GST rate for this supply.

IntroductionIntroduction

http://www.iras.gov.sg/irasHome/page04.aspx?id=1780

For example, sale of goods in a supermarket.

What is zero-rated supply?Zero-rated supply refers to:

GST is chargeable at 0% for this supply.For example, provision of international transportation.

What is exempt supply?Exempt supply refers to:

What is out-of-scope supply?

For example, the sale of goods from China to India where the goods do not enter Singapore.

(a) Export of goods from Singapore; and(b) International services under Section 21(3) of the GST Act.

(a) Sale and lease of residential properties (exclude furniture and fittings as well as other charges);(b) Provision of most financial services (For example, sale of shares and interest income).(c) Import and local supply of investment precious metals ('IPM').

No GST needs to be charged for exempt supplies. GST incurred in the making of exempt supplies cannot be claimed as input tax.

An out-of-scope supply is a supply which is not made in Singapore and no GST needs to be charged.

https://www.iras.gov.sg/irasHome/page04.aspx?id=10706


http://www.iras.gov.sg/irasHome/page04.aspx?id=2002#Sale_and_lease_of_residential_properties


http://www.iras.gov.sg/irashome/page04.aspx?id=2002#budget_2012


1.

2.

(a) Standard-rated supplies;(b) Zero-rated supplies;(c) Sale and lease of commercial properties (including the rental of furniture and fittings and other charges);

(e) Out-of-scope supplies; and

3. Click on the buttons at the bottom of each page to proceed.

4. Enter your business particulars.

5. Enter the values from Step 1 above for each quarter, where applicable.

6.

7. Print a copy of each completed page for record keeping or for the application of GST registration.

8. Click the 'GST Liability' button to preview your GST registration liability when you have completed the relevant steps.

Tips on completing GST Registration Calculator

You should complete the calculator when your annual turnover value at the end of the financial year first exceeded $800,000. The quarter to start entering the values should be the quarter where your financial year starts e.g. if your annual turnover value at the end of the financial year i.e. 28 Feb 2012 first exceeded $800,000, you should start entering the values from 1 Mar 2011 to 31 Mar 2011 in the quarter ending March 2011.

Get ready the following values for the quarters ending March, June, September and December (regardless of your financial year end):

(d) Sale and lease of residential properties (including the rental of furniture and fittings and other charges); if (d) is applicable, get ready the annual value of each property for the relevant year(s);

(f) Any other income derived from your trade, profession or vocation (example, commission received as a real-estate agent / insurance agent etc).

Click on i for more information on a particular field.

Tips On GST Registration Calculator

Name of Sole-proprietor

NRIC of Sole-proprietor

Financial Year End (DD-MMM)

Name of Sole-proprietorship Business / Organisation

Business Registration Number

Name of your 2nd Sole-Proprietorship Business Name of 2nd SP-Biz

Business Registration Number ROB of 2nd SP-Biz

Name of your 3rd Sole-proprietorship Business Name of 3rd SP-Biz

Business Registration Number ROB of 3rd SP-Biz

Name of your 4th Sole-proprietorship Business Name of 4th SP-Biz

Business Registration Number ROB of 4th SP-Biz





You have to combine the taxable turnover of all business activities conducted under your name as a sole-proprietor to determine your liability to register for GST. Business includes any trade, profession or vocation. If the annual taxable turnover exceeds S$1 million, you are liable to register for GST.

This calculator only allows you to key in a maximum of 6 sole-proprietorship businesses. If you have more than 6 sole-proprietorship businesses, you may combine your declarations of 2 or more sole-proprietorship businesses in one required template.

Particulars Of Sole-Proprietor

Do you carry on other vocations / businesses such as taxi driver, hawker, commission agent (e.g. real estate agent, insurance agent or multi-level marketing agent), freelancer (e.g. fitness instructor, private tutor, book-keeper or accountant with own business practice), sale and lease of commercial properties, etc?

YES NO

Nature of your business activity 1





Name of Partnership Business

Business Registration Number


Name of your 2nd Partnership business* Name of 2nd Partnership Biz

Business Registration Number ROB of 2nd Partnership Biz

Name of your 3rd Partnership business* Name of 3rd Partnership Biz

Business Registration Number ROB of 3rd Partnership Biz

Name of your 4th Partnership business* Name of 4th Partnership Biz

Business Registration Number ROB of 4th Partnership Biz





You have to combine the taxable turnovers of all your partnerships with the same composition of partners to determine the GST registration liability. If the annual taxable turnover exceeds S$1 million, all the partnerships having the same composition of partners are liable to register for GST.

This calculator only allows you to key in a maximum of 6 partnership businesses with the same composition of partners. If you have more than 6 partnership businesses with the same composition of partners, you may combine your declarations of 2 or more of these partnership businesses in one required template.

Particulars Of Partnership

GST Registration CalculatorParticulars of Corporation

Name of Company

Registration of Company / Unique Entity Number


Name of your 1st Sole-Proprietorship Business Name of Corp's 1st SP-Biz

Business Registration Number ROB of Corp's 1st SP-Biz

Name of your 2nd Sole-Proprietorship Business Name of Corp's 2nd SP-Biz

Business Registration Number ROB of Corp's 2nd SP-Biz

Name of your 3rd Sole-proprietorship Business Name of Corp's 3rd SP-Biz

Business Registration Number ROB of Corp's 3rd SP-Biz

Name of your 4th Sole-proprietorship Business Name of Corp's 4th SP-Biz

Business Registration Number ROB of Corp's 4th SP-Biz

Name of your 5th Sole-proprietorship Business Name of Corp's 5th SP-Biz

Business Registration Number ROB of Corp's 5th SP-Biz

You have to combine the taxable turnover arising from your business as well as the taxable turnover of all the sole-proprietorship business(es) owned by the company to determine the company's liability to register for GST. If the annual taxable turnover exceeds S$1 million, the company is liable to register for GST.

This calculator only allows you to key in a maximum of 5 sole-proprietorship businesses. If you have more than 5 sole-proprietorship businesses, you may combine your declarations of 2 or more sole-proprietorship businesses in one required template.

Particulars of CorporationParticulars Of Corporation

Proceed

Tax Reference Number 0 Date 06 May 2023 Name of Company 0

Computation Of Other Income

Standard-rated supplies Jan - Mar 12 Apr - Jun 12 Jul - Sep 12 Oct - Dec 12 TotalSale and lease of commercial properties (including furniture and fittings) i $ - $ - $ - $ - $ - Income from other business activities i $ - $ - $ - $ - $ - Total Value of Other Income i $ - $ - $ - $ - $ -


SP has other vocational income:Standard-rated supplies Jan - Mar 14 Apr - Jun 14 Jul - Sep 14 Oct - Dec 14 Total

Sale and lease of commercial properties (including furniture and fittings) i $ - $ - $ - $ - $ - Income from other business activities i $ - $ - $ - $ - $ - Total Value of Other Income i $ - $ - $ - $ - $ -

No. of Properties' Addresses:Standard-rated supplies Jan - Mar 15 Apr - Jun 15 Jul - Sep 15 Oct - Dec 15 Total

Sale and lease of commercial properties (including furniture and fittings) i $ - $ - $ - $ - $ - Income from other business activities i $ - $ - $ - $ - $ - Total Value of Other Income i $ - $ - $ - $ - $ -

Standard-rated supplies Jan - Mar 16 Apr - Jun 16 Jul - Sep 16 Oct - Dec 16 TotalSale and lease of commercial properties (including furniture and fittings) i $ - $ - $ - $ - $ - Income from other business activities i $ - $ - $ - $ - $ - Total Value of Other Income $ - $ - $ - $ - $ -



For income from other business activities (e.g. a taxi driver, hawker, commission agent such as insurance agent or multi-level marketing agent, freelancer such as fitness instructor or book-keeper, accountant with own business practice etc), please complete the income received in that quarter.

You may leave the field blank if no income was derived in a particular quarter. Upon completion, the calculator will include Total Value of Other Income in the computation of your Annual Taxable Turnover.


If you do not receive income from sale and lease of commercial properties or other business activities, please click the "SKIP" button. SKIP


Computation Of Furniture And Fittings On The Rental Of Furnished Residential Properties

100% PROPERTY 1

Address of Property Lease of Furnished Residential Property Jan - Mar 12 Apr - Jun 12 Jul - Sep 12 Oct - Dec 12 Total

Gross rental income (A) $ - $ - $ - $ - $ - ###No. of rental months 0 0 0 0 0###Annual Value (B) $ - $ - $ - $ - $ - Value of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - ###Value of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ - ###

1st Lease Lease of Furnished Residential Property Jan - Mar 13 Apr - Jun 13 Jul - Sep 13 Oct - Dec 13 Total ###

Gross rental income (A) $ - $ - $ - $ - $ - ###No. of rental months 0 0 0 0 0E

$ - Annual Value (B) $ - $ - $ - $ - $ - $ - Value of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - M

Value of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ - ###

2nd Lease Lease of Furnished Residential Property Jan - Mar 14 Apr - Jun 14 Jul - Sep 14 Oct - Dec 14 Total ###

Gross rental income (A) $ - $ - $ - $ - $ - ###No. of rental months 0 0 0 0 0###

$ - Annual Value (B) $ - $ - $ - $ - $ - $ - Value of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - ###


3rd Lease Lease of Furnished Residential Property Jan - Mar 15 Apr - Jun 15 Jul - Sep 15 Oct - Dec 15 Total ###



Value of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ - Jan - Mar 2010

Lease of Furnished Residential Property Jan - Mar 16 Apr - Jun 16 Jul - Sep 16 Oct - Dec 16 Total ###





Gross rental income (A) $ - $ - $ - $ - $ - ###No. of rental months 0 0 0 0 0 lAnnual Value (B) $ - $ - $ - $ - $ - Value of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - VValue of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ - FTotal Value of Furniture & Fittings $ - $ - $ - $ - $ - e

For rental of residential property with furniture and fittings, you have to fill in the: a) percentage of ownership;b) full address of the property owned; andc) lease details such as the period of lease, monthy gross rental charged, and annual value (AV) of the property. (Note: If there is a change in the AV for the lease period, select the AV with the lowest value. You may use the AV in your most recent Property Tax Bill if the AV during the lease period is not available.)

Upon completion, the calculator will include your share of income from the rental of furniture and fittings in the computation of your annual taxable turnover. Your share of income from the rental of the bare residential property will be excluded as it is an exempt supply.


If you do not derive income from the rental of residential property with furniture and fittings, please click the "SKIP" button.

This worksheet only allows you to key in a maximum of 6 properties. If you have more than 6 properties, you will have to combine your declarations of 2 or more properties when completing the fields below. If you have more than 3 leases for a property, you will have to combine the leases.

Info Entered

Percentage of ownership of furnished residential property is defaulted at 100%. If you co-own the property, please change the percentage of ownership (i.e. 50%, 80%) as this will affect the computation of the value of furniture and fittings on the rental of furnished residential properties.

SM

Start i:End i:Rental i:AV i:



SKIP



100% PROPERTY 2

Address of property Lease of Furnished Residential Property Jan - Mar 12 Apr - Jun 12 Jul - Sep 12 Oct - Dec 12 Total ###Gross rental income (A) $ - $ - $ - $ - $ - SNo. of rental months 0 0 0 0 0###Annual Value (B) $ - $ - $ - $ - $ - ###Value of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - ###Value of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ - ###



$ - Annual Value (B) $ - $ - $ - $ - $ - ### $ - Value of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - ###



Gross rental income (A) $ - $ - $ - $ - $ - 1 StartNo. of rental months 0 0 0 0 02 Start

$ - Annual Value (B) $ - $ - $ - $ - $ - 3 Start $ - Value of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - Jan - Mar 2009

Value of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ - Gross Rental

3rd Lease Lease of Furnished Residential Property Jan - Mar 15 Apr - Jun 15 Jul - Sep 15 Oct - Dec 15 TotalNo. of Month

Gross rental income (A) $ - $ - $ - $ - $ - AVNo. of rental months 0 0 0 0 0Value of F&F

$ - Annual Value (B) $ - $ - $ - $ - $ - Value of Bare $ - Value of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - Validate


Lease of Furnished Residential Property Jan - Mar 16 Apr - Jun 16 Jul - Sep 16 Oct - Dec 16 TotalGross Rental

Gross rental income (A) $ - $ - $ - $ - $ - No. of MonthNo. of rental months 0 0 0 0 0AVAnnual Value (B) $ - $ - $ - $ - $ - Value of F&FValue of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - Value of BareValue of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ -

Lease of Furnished Residential Property Jan - Mar 17 Apr - Jun 17 Jul - Sep 17 Oct - Dec 17 Total Jan - Mar 2011Gross rental income (A) $ - $ - $ - $ - $ - Gross RentalNo. of rental months 0 0 0 0 0No. of MonthAnnual Value (B) $ - $ - $ - $ - $ - AVValue of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - Value of F&FValue of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ - Value of Bare

Lease of Furnished Residential Property Jan - Mar 18 Apr - Jun 18 Jul - Sep 18 Oct - Dec 18 Total

Gross rental income (A) $ - $ - $ - $ - $ - Jan - Mar 2012No. of rental months 0 0 0 0 0 lAnnual Value (B) $ - $ - $ - $ - $ - No. of MonthValue of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - VValue of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ - FTotal Value of Furniture & Fittings $ - $ - $ - $ - $ - e

If you have received income from the rental of residential property with furniture and fittings, please complete the quarterly gross rental charged for the relevant years and the percentage of ownership in the yellow boxes. You may leave the field blank if no supply was made in a particular quarter. Upon completion, the calculator will include your share of income from the rental of furniture and fittings in the computation of your annual taxable turnover. Your share of income from the rental of the bare residential property will be excluded as it is an exempt supply.









100% PROPERTY 3

Address of property Lease of Furnished Residential Property Jan - Mar 12 Apr - Jun 12 Jul - Sep 12 Oct - Dec 12 Total
























SM






100% PROPERTY 4




















Gross rental income (A) $ - $ - $ - $ - $ - ###No. of rental months 0 0 0 0 0 lAnnual Value (B) $ - $ - $ - $ - $ - Value of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - V





SM





Value of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ - FTotal Value of Furniture & Fittings $ - $ - $ - $ - $ - e



100% PROPERTY 5




















Gross rental income (A) $ - $ - $ - $ - $ - ###No. of rental months 0 0 0 0 0 lAnnual Value (B) $ - $ - $ - $ - $ - Value of Furniture & Fittings (C) = (A) - (B) $ - $ - $ - $ - $ - V





SM





Value of bare unit (D) = (A) - (C) $ - $ - $ - $ - $ - FTotal Value of Furniture & Fittings $ - $ - $ - $ - $ - e



100% PROPERTY 6

























SM





4/13/2016 8:47

Types of supply Jan - Mar 12 Apr - Jun 12 Jul - Sep 12 Oct - Dec 12 Total(A) Standard-rated supplies i $ - $ - $ - $ - $ - (B) Zero-rated supplies i $ - $ - $ - $ - $ - (C) Total Value of Taxable Supplies (A + B) $ - $ - $ - $ - $ - (D) Out-of-Scope Supplies i $ - $ - $ - $ - $ - (E) TOTAL SUPPLIES MADE (C + D) $ - $ - $ - $ - $ -


Types of supply Jan - Mar 14 Apr - Jun 14 Jul - Sep 14 Oct - Dec 14 Total(A) Standard-rated supplies i $ - $ - $ - $ - (B) Zero-rated supplies i $ - $ - $ - $ - $ - (C) Total Value of Taxable Supplies (A + B) $ - $ - $ - $ - $ - (D) Out-of-Scope Supplies i $ - $ - $ - $ - $ - (E) TOTAL SUPPLIES MADE (C + D) $ - $ - $ - $ - $ -





Please complete the value of standard-rated supplies, zero-rated supplies and out-of-scope supplies for each quarter.

You may leave the field blank if no supply was made in a particular quarter.

Upon completion, the calculator will include the Total Value of Taxable Supplies in the computation of your annual taxable turnover.


Computation Of Trading Income

Tax Reference Number 0 Date 06 May 2023 Name of Company 0 Name of Sole Proprietorship Name of Corp's 1st SP-Biz Business Reference Number (ROB) ROB of Corp's 1st SP-Biz

Types of supply Jan - Mar 12 Apr - Jun 12 Jul - Sep 12 Oct - Dec 12 Total(A) Standard-rated supplies i $ - $ - $ - $ - $ - (B) Zero-rated supplies i $ - $ - $ - $ - $ -

$ - $ - $ - $ - $ - (D) Out-of-Scope Supplies i $ - $ - $ - $ - $ - (E) TOTAL SUPPLIES MADE (C + D) $ - $ - $ - $ - $ -



Types of supply Jan - Mar 15 Apr - Jun 15 Jul - Sep 15 Oct - Dec 15 Total(A) Standard-rated supplies i $ - $ - $ - $ - $ -

i $ - $ - $ - $ - $ - (C) Total Value of Taxable Supplies (A + B) $ - $ - $ - $ - $ - (D) Out-of-Scope Supplies i $ - $ - $ - $ - $ - (E) TOTAL SUPPLIES MADE (C + D) $ - $ - $ - $ - $ -

Types of supply Jan - Mar 16 Apr - Jun 16 Jul - Sep 16 Oct - Dec 16 Total(A) Standard-rated supplies i $ - $ - $ - $ - $ - (B) Zero-rated supplies i $ - $ - $ - $ - (C) Total Value of Taxable Supplies (A + B) $ - $ - $ - $ - $ - (D) Out-of-Scope Supplies i $ - $ - $ - $ - $ -

$ - $ - $ - $ - $ -


Types of supply Jan - Mar 18 Apr - Jun 18 Jul - Sep 18 Oct - Dec 18 Totali $ - $ - $ - $ - $ -

(B) Zero-rated supplies i $ - $ - $ - $ - $ - (C) Total Value of Taxable Supplies (A + B) $ - $ - $ - $ - $ - (D) Out-of-Scope Supplies i $ - $ - $ - $ - $ - (E) TOTAL SUPPLIES MADE (C + D) $ - $ - $ - $ - $ -

Please complete the quarterly trading income in the yellow boxes for the relevant years. You may leave the field blank if no supply was made in a particular quarter. Upon completion, the calculator will include the Total Value of Taxable Supplies in the computation of your annual taxable turnover.


(C) Total Value of Taxable Supplies (A + B)

(B) Zero-rated supplies

(E) TOTAL SUPPLIES MADE (C + D)

(A) Standard-rated supplies

Computation Of Trading IncomeComputation Of Trading Income

http://www.iras.gov.sg/ESVPortal/gst/gst_c.4.4a_applying+gst+at+the+zero-rate.asp




Tax Reference Number 0 Date 06 May 2023 Name of Company 0 Name of Sole Proprietorship Name of Corp's 2nd SP-Biz Business Reference Number (ROB) ROB of Corp's 2nd SP-Biz







Types of supply Jan - Mar 16 Apr - Jun 16 Jul - Sep 16 Oct - Dec 16 Total(A) Standard-rated supplies i $ - $ - $ - $ - $ - (B) Zero-rated supplies i $ - $ - $ - $ - $ - (C) Total Value of Taxable Supplies (A + B) $ - $ - $ - $ - $ - (D) Out-of-Scope Supplies i $ - $ - $ - $ - $ -

$ - $ - $ - $ - $ -















Tax Reference Number 0 Date 06 May 2023 Name of Company 0 Name of Sole Proprietorship Name of Corp's 3rd SP-Biz Business Reference Number (ROB) ROB of Corp's 3rd SP-Biz








$ - $ - $ - $ - $ -















Tax Reference Number 0 Date 06 May 2023 Name of Company 0 Name of Sole Proprietorship Name of Corp's 4th SP-Biz Business Reference Number (ROB) ROB of Corp's 4th SP-Biz








$ - $ - $ - $ - $ -















Tax Reference Number 0 Date 06 May 2023 Name of Company 0 Name of Sole Proprietorship Name of Corp's 5th SP-Biz Business Reference Number (ROB) ROB of Corp's 5th SP-Biz








$ - $ - $ - $ - $ -















Page 27 of 28 Reg Liability

Tax Reference Number 0 Date 06 May 2023

Name of Company 0

Determining Your GST Registration Liability

Types of supply Jan 12 - Mar 12 Jan 12 - Jun 12 Jan 12 - Sep 12(A) Value of Standard-rated Supplies i $ - $ - $ - (B) Value of Zero-rated Supplies i $ - $ - $ -

$ - $ - $ - Percentage of zero-rated supplies i 0.00% 0.00% 0.00%

Types of supply Jan 12 - Dec 12 Apr 12 - Mar 13 Jul 12 - Jun 13 Oct 12 - Sep 13(A) Value of Standard-rated Supplies i $ - $ - $ - $ - (B) Value of Zero-rated Supplies $ - $ - $ - $ -

$ - $ - $ - $ - Percentage of zero-rated supplies i 0.00% 0.00% 0.00% 0.00%

Types of supply Jan 13 - Dec 13 Apr 13 - Mar 14 Jul 13 - Jun 14 Oct 13 - Sep 14(A) Value of Standard-rated Supplies i $ - $ - $ - $ - (B) Value of Zero-rated Supplies i $ - $ - $ - $ - Annual Taxable Turnover (A + B) $ - $ - $ - $ - Percentage of zero-rated supplies i 0.00% 0.00% 0.00% 0.00%

Mar Types of supply Jan 14 - Dec 14 Apr 14 - Mar 15 Jul 14 - Jun 15 Oct 14 - Sep 15

(A) Value of Standard-rated Supplies i $ - $ - $ - $ - (B) Value of Zero-rated Supplies i $ - $ - $ - $ - Annual Taxable Turnover (A + B) $ - $ - $ - $ - Percentage of zero-rated supplies i 0.00% 0.00% 0.00% 0.00%

Liability PeriodTypes of supply Jan 15 - Dec 15 Apr 15 - Mar 16 Jul 15 - Jun 16 Oct 15 - Sep 16


Not LiableTypes of supply Jan 16 - Dec 16 Apr 16 - Mar 17 Jul 16 - Jun 17 Oct 16 - Sep 17





(A) Value of Standard-rated Supplies i $ - #REF! #REF! #REF!(B) Value of Zero-rated Supplies i $ - #REF! #REF! #REF!Annual Taxable Turnover (A + B) $ - #REF! #REF! #REF!Percentage of zero-rated supplies i 0.00% #REF! #REF! #REF!

Not Liable

(C) Period in which your GST registration liability arose: Not Liable Not LiableNot Liable

(D) Due date to notify Comptroller of GST of your liability: Not Liable Not LiableNot Liable

(E) Effective date of GST registration: Not Liable

Points to note if you are liable for GST registration:

Example: If your liability arose in the quarter ended Dec 2012 you have 30 days to notify i.e. by 30 Jan 2013.

3. Your GST registration will be backdated if we note that your liability arose earlier.

The Annual Taxable Turnover value would be highlighted in RED if it exceeds S$1 million. The period in which your liability arose would be automatically indicated in BOX C in RED.


Annual Taxable Turnover (A + B)

Annual Taxable Turnover (A + B)

1. You are required to notify the Comptroller of GST on your liability to register by submitting GST F1 by the due date as indicated in BOX D in RED.

2. You may be registered for GST with effect from the date as indicated in BOX E in RED. Please DO NOT start charging GST on your taxable supplies until you receive our notification on your GST registration. Unauthorised GST collection is an offence under the GST ACT.

What To Do If You Are Liable To Register for GST?

1.downloaded from our website at within 30 days from the date of your liability for GST registration.

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4.While waiting for your application to be reviewed, you are strongly encouraged to complete the to understand the basicconcept and knowledge on GST.

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Complete the online GST F1 form (Application for GST Registration) through myTax Portal or send in the completed GST F1 which can be http://www.iras.gov.sg > Quick links > Forms > GST

For online application of GST registration, send in a printout of your completed GST Registration Calculator and the supporting documents to 55 Newton Road Singapore 307987, addressed to GST Registration Team within 5 working days from date of application and indicate the subject as: "Supporting documents for Electronic Application for GST Registration" and the "Tax Reference Number" e.g. NRIC/ASGD/ITR/UEN.

For form downloaded from the website, enclose a copy of your completed GST Registration Calculator and other supporting documents specified in the Document Checklist together with your completed GST F1.

You cannot charge and collect GST before IRAS notifies you of your effective date of GST registration and GST registration number.e-learning courses

IRAS may impose penalties if you fail to register or are late in registering for GST. If you are late for registration, your effective date of registration will be backdated. You will then have to account for and pay the GST on all taxable supplies made from the back-dated GST registration date.

The information provided in the calculator may be subject to audit review by IRAS. Your date of registration will be amended if discrepancies or incomplete data are found in the calculator.

http://www.iras.gov.sg/irasHome/page.aspx?id=856

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Documents

GST Registration Calculator - Home - IRAS · 2017-09-08GST Registration Calculator - Home - IRAS