Look at the calendar year
Compulsory registration generally applies when taxable turnover for 1 January to 31 December exceeds S$1 million.
IRAS GST Practice · InvoiceNow Ready
GST registration, quarterly returns & InvoiceNow compliance.
Navigate compulsory vs voluntary GST registration, reconcile sales and purchases, and file flawless IRAS GST F5 returns. Full digital support for InvoiceNow Peppol electronic invoicing and input tax maximisation.
Before you registerRetrospective
Prospective
Voluntary
Check the right registration basis
Look at the next 12 months
Registration can also be required when you reasonably expect taxable turnover to exceed S$1 million in the next 12 months, supported by evidence.
Consider the ongoing obligations
If compulsory registration does not apply, discuss voluntary registration, its conditions and the effect on your invoicing and records.
Taxable turnover is not always the same as revenue. Exceptions and special regimes may apply.
IRAS: registration tests, timing and exceptions ↗What you receive
Support from registration to regular filing
Registration preparation
Review the registration basis and available business records. Prepare the application information and supporting documents, with submission subject to your approval and the required authorisation.
GST return preparation
Organise sales and purchase records, reconcile GST control accounts and review transaction classifications before preparing the return for your approval.
Records and reconciliations
Identify gaps in invoices, accounting entries and supporting records. Agree any bookkeeping cleanup separately so the filing scope is clear.
Ongoing filing coordination
Agree how records are shared, when they are needed and who approves the return. Keep filing acknowledgements and supporting schedules together.
InvoiceNow
Prepare your invoicing as well as your return
Businesses applying for voluntary GST registration on or after 1 April 2026 fall within the GST InvoiceNow phase, subject to applicable exclusions. Existing registrants follow later phases.
Tell us your registration status and invoicing software. We can discuss readiness, record flow and any software-provider work needed as part of your proposal.
IRAS: InvoiceNow phases and exclusions ↗Your filing calendar
Keep every accounting period on track
GST returns are due within one month after the accounting period ends, including NIL returns when there are no transactions. Check your assigned period and due date in myTax Portal.
IRAS: GST filing responsibilities ↗What to have ready
- GST registration status and any IRAS correspondence
- Sales, purchase and import records for the period
- Accounting reports and GST control account balances
- Current software, filing period and upcoming deadline
How we work
A clear process, from records to submission
Confirm the requirement
Discuss registration status, business activities and the periods to cover.
Prepare the records
Reconcile the figures and clarify missing documents or transaction treatment.
Review and submit
Obtain approval and the necessary authorisation, then retain the acknowledgement and schedules.
Guidance reviewed 16 October 2026
Use the linked IRAS guidance to check the requirements that apply to your business and registration date.
A scope built around your business
Request a GST proposal
Tell us your company’s current position and the work you need. We will discuss the records required, responsibilities and next steps before agreeing the scope.
Before you start
Common questions
Do I need to register if my sales are below S$1 million?
Assess taxable turnover under both the retrospective and prospective tests, rather than sales alone. Voluntary registration may be possible even if compulsory registration does not apply.
Do I need to file a GST return when there are no transactions?
Yes. A GST-registered business must still file a NIL return for a period with no transactions.
Does InvoiceNow replace the GST return?
No. Submitting invoice data through InvoiceNow does not remove the requirement to file GST returns.
Can you help if my records are incomplete?
Tell us which periods are outstanding, what records are available and which accounting software you use. We can discuss reconciliation and catch-up work before preparing the returns.
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