IRAS Updates Guidance on Cancelling GST Registration

The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on Cancelling GST registration. The primary guidance is as follows, with additional guidance provided on applying for cancellation, the effective date of cancellation, filing the final GST return, and other related guidance and examples.

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Compulsory cancellation of GST registration

You must apply for cancellation of your GST registration within 30 days when:

1. You have stopped making taxable supplies and do not …