Singapore Publishes Revised GST Guide for Businesses and Guide on GST Registration

On 15 September 2015, the Inland Revenue Authority of Singapore published third editions of the following e-Tax Guides:

• GST: General Guide for Businesses, and
• GST: Do I need to register?

The General Guide for Businesses covers a number of GST related issues including the scope of GST, types of supplies, timing of supplies, claiming input tax, registration and deregistration, and others. The changes made in the third edition include revisions to the paragraph on voluntary registration an…