The Singapore Goods and Services Tax (GST) Online is the one-stop reference you must have to be an effective GST practitioner.

Content coverage

  • Outline of Goods and Services Tax
  • Supply, Place, Time and Value
  • Input Tax and Output Tax
  • Exempt Supplies
  • Partial Exemption
  • Zero-Rated Supplies
  • Imports of Goods
  • Imports of Services
  • Margin Scheme — Second-Hand/Used Goods
  • Bad Debt Relief
  • Special Cases
  • Specific Business Sectors
  • Other Specific Cases
  • Registration
  • Accounting for Goods and Services Tax
  • Managing of Compliance for Goods and Services Tax
  • Invoices and Records
  • Returns and Payment of Tax
  • Assessments
  • Disputes and Appeals
  • Recovery of Unpaid Tax
  • Enforcement Powers
  • Offences and Penalties
  • Anti-Avoidance Powers
  • Transitional Provisions
  • Questions and Answers
  • Articles
  • Special Topics
  • Tools: Glossary, Tables, Checklists, Forms, Flow Charts, Case Studies

Legislations & other source material

  • Goods and Services Tax Act and Subsidiary Legislation
  • IRAS e-Tax Guides
  • Goods and Services Tax Pending Legislation
  • GST cases decided by Singapore Courts and Goods and Services Tax Board of Review
  • GST cases decided by Australia, Malaysia and New Zealand courts

News and articles

  • Singapore Tax Tracker, a regular alerting service that keeps you up-to-date with news and developments.


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