General requirements (Singapore)
Businesses making taxable supplies in Singapore are required to register for GST within 30 days from the date of liability. Foreign businesses with annual global turnover exceeding S$1 million and which make supplies of digital and/or non-digital services and low value goods to non-GST registered persons in Singapore exceeding S$100,000 (under either the retrospective or the prospective basis) are liable for GST registration within 30 days of the end of the relevant calendar year.
The Singapore GST registration process differs slightly depending on the type of registration (ie compulsory or voluntary)
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Web page updated on 17 Mar 2025 13:23