Guide to completing GST registration form

Documents Remarks 

If you have logged in via Company/ Business Tax:

1. Latest updated copy of ACRA Business Profile (including ACRA Business Profile for each sole-proprietorship business owned)

If you have logged in via Personal Tax:

1. Certificate or License issued by relevant approving Authority(ies), if Sole-proprietorship business(es) is not registered with ACRA

You may obtain a copy of the business profile from Bizfile, if you are registered with ACRA.

If you have selected “Yes” for “I have issued invoice(s) for the supplies made” in Question 4 of “Main Form – Business Activities” section, you will be asked to provide:

2. Copies of 3 recent invoices (including shipping documents) issued to your customers OR all invoices if you have issued less than 3 invoices to your customers

 

If you have selected “Yes” for “I have issued invoice(s) for the supplies made” in Question 4 of “Main Form – Business Activities” section, you will be asked to provide:

3. Listing of your sales/ revenue for the past 2 months and the listing should include Date of Invoice, Invoice number, Name of Customer, Description of sales, Invoice amount

 

If you have selected “Yes” for “I have made business purchase(s)” in Question 5 of “Main Form – Business Activities” section, you will be asked to provide:

4. Copies of 3 recent purchase/ suppliers’ invoices received, including shipping documents OR all invoices if you have made less than 3 business purchases

Please provide copies of 3 recent purchase invoice and the relevant including shipping documents (if any).

If you have selected “Yes” for “I have made business purchase(s)” in Question 5 of “Main Form – Business Activities” section, you will be asked to provide:

5. Listing of your business purchases for the past 2 months and the listing should include Date of Invoice, Invoice number, Name of Supplier, Supplier’s GST Registration number, Description of purchase, Invoice amount
excluding GST and GST amount

 

If you have selected “Yes” for “I have obtained a license/ permit/ approval from the relevant authorities to operate my business activities” in Question 3 of “Main Form – Business Activities” section, you will be asked to provide:

6. Copy of License/ Permit/ Approval from relevant authorities to operate business activities This does not include your ACRA Bizfile.

If you have selected “No” for either:

• “I have issued invoice(s) for the supplies made” in Question 4 of “Main Form – Business Activities” section; or
• “I have made business purchase(s)” in Question 5 of “Main Form – Business Activities” section

You will be asked to provide:

7. A detailed description of your business plan including how the products and services would be purchased and delivered/ provided, how your business would be financed, a list of your potential/confirmed suppliers and
customers.

 

If you have selected “Yes” for “Was the business(es) taken over from another GST-registered person as a going concern?” in Question 2 of “Main Form – Business Profile” section, you will be asked to provide:

8. Copy of agreement(s) or document(s) supporting the transfer of business Please refer to Transferring businesses for more information.

If you have selected “Yes” for “I have documents to support my forecast” in Question 2b of “Main Form – Details of My Taxable Supplies” section, you will be asked to provide:

9. Copy of the signed contract(s), accepted tender/quotation, confirmed purchase order(s), document(s) on transfer or acquisition of business & other documents supporting your forecasted taxable supplies in the next
12 months (You will only be registered on a compulsory basis if the documents provided show that your taxable supplies in the next 12 months will exceed S$1M)

Please refer to the section on “Prospective view” on Do I need to register for GST for
more information.

If you have selected “I purchase imported services from overseas persons and/ or low-value goods” in Question 2 of “Main Form – Business Activities” section, you will be asked to provide:

10. Copy of 1 recent overseas invoice received from your supplier

Please refer to the section on “If you are a non-GST registered business” under “Reverse charge for B2B imports” on Local businesses importing services and importing or supplying low-value goods for more information.

If you have selected “Yes” for “I have documents to support my forecast” in Question 1d of “Main Form – Details of My Imported Services and Low-Value Goods” section, you will be asked to provide:

 

11. Copy of the signed purchase contract(s) & other document(s) supporting your forecasted Imported Services in the next 12 months (You will only be registered on a compulsory basis if the documents provided show that your Imported
Services in the next 12 months will exceed S$1M)

Please refer to the section on “If you are a non-GST registered business” under “Reverse charge for B2B imports” on Local businesses importing services and importing or supplying low-value goods for more information.

If you are registering for GST voluntarily, you will be asked to provide:

 

12. Acknowledgement page from the e-Learning Course “Overview of GST”

 

 

To get a copy of the acknowledgement page from the e-learning course “Overview of GST”, you must complete the quiz. At the results page, you will be asked to enter
your particulars as follows:

• Your Name
• Your Designation
• Business name
• Organisation ID

After you have submitted your particulars, please click on the “Save as PDF” button.

If you have selected “No” for “My Company owns the following sole-proprietorship business(es)” in Question 1 of “Main Form – Business Profile”, you will be asked to provide:

13. Complete list of businesses which are not shown at Business Profile page