When must you register for GST in Singapore?

The mandatory GST registration threshold is S$1 million of taxable turnover. Here is how the test works, plus the 9% rate and quarterly filing.

A business in Singapore must register for GST if its taxable turnover is more than S$1 million at the end of a calendar year, or if it is reasonably certain that taxable turnover will exceed S$1 million in the next 12 months.

Businesses below the threshold can register voluntarily. This can make sense if your customers are mostly GST-registered businesses that can claim back the GST you charge, but it also brings regular filing duties, so it is worth thinking through first.

The GST rate is 9% on most domestic supplies. Most registered businesses file a GST return (Form F5) every quarter. Both the return and any net GST payable are due within one month after the accounting period ends.

If you are close to the threshold, track your taxable turnover monthly rather than once a year. That way you can register on time instead of discovering the obligation after the fact.

This article is general information, not tax advice. Confirm current rules with IRAS or speak to a qualified professional.