When Do You Need to Register for GST?

Goods and Services Tax (GST) is Singapore’s consumption tax. The current rate is 9%.

Compulsory registration

Generally, a business must register for GST if its taxable turnover exceeded S$1 million in the past 12 months, or is expected to exceed S$1 million in the next 12 months.

Voluntary registration

Businesses below the threshold may register voluntarily, but usually must remain registered for at least 2 years and file on time.

Obligations after registration

• Charge GST on taxable supplies and issue proper tax invoices
• File GST returns for each period (usually quarterly)
• Keep complete transaction records

This article is general information only and does not constitute professional advice. Rules may change — please refer to the latest guidance from ACRA, IRAS and MOM, or contact us for advice on your situation.