GST Compliance, Advisory & InvoiceNow Support
Goods and Services Tax (GST) affects pricing, invoicing, cash flow and transaction reporting for GST-registered businesses in Singapore. From registration and periodic GST returns to input-tax claims, error correction and InvoiceNow requirements, GST obligations need to be managed carefully and supported by proper accounting records.
Deltus provides practical GST compliance and advisory support for Singapore SMEs, founders and foreign-owned businesses, helping clients understand their registration position, prepare agreed GST filings, identify risks and keep GST responsibilities organised.
Goods & Services Tax
- Singapore’s Goods and Services Tax (GST) obligations extend well beyond the filing of quarterly returns. From determining when to register, applying the correct GST treatment and claiming input tax, to maintaining proper records, correcting past errors and preparing for the GST InvoiceNow requirements, businesses must manage increasingly detailed compliance obligations with IRAS. Errors or late compliance can result in additional tax, penalties, interest and unnecessary regulatory scrutiny.
- We provide practical, end-to-end GST compliance and advisory support to help businesses meet their obligations accurately, address GST risks early and manage their ongoing GST requirements with confidence.
You may need our GST support if:
- Your business is approaching the GST registration threshold
- You are considering voluntary GST registration
- You need help with ongoing GST compliance
- Your transactions involve complex GST treatment
- You need help correcting past GST errors or preparing GST F7
- You are unsure whether GST was charged or claimed correctly
- You have received queries or an audit request from IRAS
- You need to prepare for GST InvoiceNow
GST At A Glance
9%
Prevailing GST rate
Applies to most standard-rated local supplies of goods and services
S$1 million registration threshold
Retrospective or prospectivetests for compulsory registration
1 MONTH Filing & payment due
GST return and payment generally due one month after period end
InvoiceNow Phased requirement
New voluntary GST registrants included from 1st April 2026
GST Registration & Deregistration
Compulsory and voluntary registration assessment, application support, deregistration and related information requirements.
GST F5 / F7 Compliance
Preparation and review of GST F5 returns and assistance with correcting past GST errors through F7 or other applicable methods within the agreed scope.
GST Health Checks & Reviews
Pre-filing or periodic review of GST workings, key classifications, input-tax claims, supporting documents and exception items based on the agreed scope.
InvoiceNow & ASK Coordination
InvoiceNow readiness support and coordination of ASK work. Where ASK certification by an accredited GST tax professional is required, the accredited review/certification must be performed in accordance with IRAS requirements.
GST Services Fees
Services | Fee | Scope note |
|---|---|---|
| From S$500 (one time) | Straightforward application based on complete information. |
| From S$550 (one time) | Includes readiness review; InvoiceNow/GIRO conditions and other IRAS requirements may apply. |
| From S$500 (one time) | Subject to reason for deregistration, final GST obligations and records available. |
| From S$200 / quarter | Where Deltus maintains the underlying accounting records and reconciliations. |
| From S$300 / quarter | For client-maintained books that are complete, reconciled and ready for GST review. |
| From S$300 / affected return | More complex or multi-period corrections are quoted separately. |
| From S$200 / quarter | High-level review of GST workings and selected supporting documents |
| From S$1,200 / review | Detailed scope based on transaction volume, risk areas and sample checking. |
| From S$300 | Software subscriptions, access-point/provider charges and technical integration are separate. |
| Quotation | Where accredited ATP (GST) involvement is required, work must follow IRAS/SCTP requirements. |
Goods & Services Tax - An Overview
- The Goods and Services Tax (GST) is a broad-based consumption tax levied on most goods and services in Singapore, including imports. The prevailing GST rate in Singapore is 9%. Businesses with more than S$1 million in annual taxable turnover must register for GST. Businesses must also consider prospective GST registration where taxable turnover is expected to exceed the registration threshold within the relevant period, in accordance with IRAS requirements.
- WHEN MUST A BUSINESS REGISTER FOR GST?
- Compulsory GST registration can arise under either the retrospective or prospective test.
- Under the retrospective test, a business must assess whether its taxable turnover for the calendar year exceeded S$1 million.
- Under the prospective test, a business must consider whether it can reasonably expect taxable turnover to exceed S$1 million in the next 12 months.
- The applicable application and registration timelines depend on which test is triggered.
- Deltus can review the available turnover information and help identify the relevant registration position. Businesses that may already be late should address the position promptly because GST can be backdated and penalties may apply.
- Voluntary GST Registration
- Businesses below the compulsory threshold may apply for voluntary GST registration where registration is commercially appropriate and the IRAS conditions can be met.
- Voluntary registration should be considered carefully because the business generally must remain GST-registered for at least two years, maintain a GIRO arrangement, comply with ongoing GST responsibilities and meet the applicable GST InvoiceNow requirements. The commercial benefit depends on factors such as customer profile, input GST on costs, pricing impact and ongoing compliance costs.
- GST InvoiceNow Requirement
- InvoiceNow is Singapore's nationwide e-invoicing network based on the Peppol standard. Under the GST InvoiceNow Requirement, GST-registered businesses within the applicable implementation phase must use an InvoiceNow-Ready Solution to transmit prescribed invoice data to IRAS.
- From 1st April 2026, the requirement applies to all businesses applying for voluntary GST registration. Existing GST-registered businesses and new compulsory registrants are being brought into the requirement progressively under IRAS' phased implementation schedule through 2031.
- Deltus can help clients identify the applicable implementation position, review GST-readiness requirements and coordinate the accounting/compliance information needed for onboarding. Software selection, system integration and third-party solution-provider fees are separately scoped where applicable. GST supplies generally fall into four categories:
- - Standard-Rated Supplies – Subject to 9% GST (e.g. most goods and services supplied locally).
- - Zero-Rated Supplies – GST charged at 0% (e.g. exports of goods, international services).
- - Exempt Supplies – No GST charged, and input tax generally cannot be claimed (e.g. financial services, sale/rental of properties, purchases of precious metals)
- - Out-of-Scope Supplies – Transactions outside the scope of GST (e.g. third-country sales where goods do not enter Singapore, private transactions)
- GST compliance goes beyond simply charging tax. It involves:
- Timely and accurate GST return submissions (usually quarterly),
- Proper issuance of tax invoices and recordkeeping,
- Classification of supplies (standard-rated, zero-rated, exempt),
- Claiming input tax correctly and within deadlines,
- Staying up to date with IRAS requirements and changes (e.g. rate changes or e-invoicing mandates).
Input Tax & conditions for claiming Input Tax
- Being GST-registered in Singapore offers several advantages for businesses. One of the main benefits is the ability to claim input tax credits on goods and services purchased for business use, which helps reduce overall tax costs. GST registration also enhances a company's credibility, making it appear more established and trustworthy—this can be especially helpful when dealing with large corporations or government entities.
- For businesses with an annual taxable turnover exceeding S$1 million, GST registration is mandatory, ensuring compliance with Singapore’s tax regulations. Additionally, GST-registered businesses can apply for various schemes offered by IRAS, such as the Major Exporter Scheme (MES) or the Import GST Deferment Scheme (IGDS), which can help ease cash flow and improve operational efficiency.
- Exporters benefit from zero-rated supplies, meaning they can charge 0% GST on exports while still being able to claim input tax on related expenses. This structure supports cost-efficiency and competitiveness in international markets. Furthermore, many clients prefer dealing with GST-registered suppliers, as it allows them to recover input tax on their purchases.
- GST-registered businesses may claim GST incurred on eligible business purchases and imports only where the IRAS conditions for input-tax claims are satisfied. In broad terms, the business should ensure that:
- • it is GST-registered and the goods or services are supplied to or imported by the business; • the expense is for business purposes and relates to taxable supplies or qualifying out-of-scope supplies; • local purchases are supported by valid tax invoices and imports by appropriate import permits and supporting documents; • the claim is made in the correct accounting period under the applicable IRAS rules; • the claim is not within a disallowed category; and reasonable steps have been taken to address missing-trader-fraud risk where relevant.
Commonly Disallowed Input Tax Claims
- Expenses related to private or personal use.
- Certain motor vehicle expenses.
- Club subscription fees.
- Medical and accident insurance premiums.
- Benefits provided to family members of staff.
GST Returns and Deadlines
GST-registered businesses must file GST returns for each prescribed accounting period, including a NIL return where there is no business activity. GST returns and any tax due are generally due one month after the end of the accounting period.
Deltus can prepare or review GST F5 returns within the agreed scope, reconcile key GST figures to available accounting records and identify items requiring clarification before submission. Where errors are identified in past returns, GST F7 or another applicable correction method may be required.
Late filing penalty - S$200
Imposed immediately after the due date and for each completed month outstanding, up to S$10,000 per return.
Late payment penalty - 5%
Applies to unpaid GST after the payment due date; additional penalties can apply if payment remains outstanding.
Normal due date - 1 MONTH
Filing and payment are generally due one month after the end of the GST accounting period.
Assisted Self-Help Kit (ASK)
The IRAS Assisted Self-Help Kit (ASK) is a self-assessment compliance package designed to help GST-registered businesses review the accuracy of GST submissions and identify past errors early.
Businesses may adopt ASK voluntarily. For specified GST schemes where ASK is a prerequisite, the ASK Annual Review must be performed or certified by an individual accredited by Singapore Chartered Tax Professionals (SCTP) as an Accredited Tax Advisor (GST) or Accredited Tax Practitioner (GST), in accordance with IRAS requirements.
Deltus can assist with agreed GST review work and coordinate ASK-related information. Where accredited review or certification is required, the accredited professional's involvement will be separately confirmed and scoped.
How we can help:
- Assess the agreed GST issue and identify the accounting records, invoices and transaction details needed.
- Review key GST classifications and reconcile the return to the available accounting information before filing.
- Prepare GST registration, deregistration, F5 or F7 work within the agreed scope.
- Identify exceptions or unsupported items that require client clarification before submission.
- Assist with ASK reviews, selected GST scheme work and routine IRAS correspondence where separately scoped.
Practical solutions tailored to your business
Tell us about your business and the support you require. We will help identify an appropriate starting scope and explain the information needed before work begins.