GST F1 APPLICATION FOR GST REGISTRATION

Contact Person Information

By providing the contact person information below, the business is authorizing the person and/or his/her company as a tax agent/consultant to handle this application including receipt of information and correspondence. The approval letter will be sent directly to the business.

If you own more than one sole-proprietorship business, please list down the name(s) and tax reference number(s) below

Please indicate all the names and tax reference numbers of your other Sole-Proprietorship Business(es) (other than the one indicated above) as follows

The transferor's (previous owner) GST registration number and all GST Specialised Schemes (if any) [e.g. Major Exporter Scheme, Approved Third Party Logistics Company Scheme] should not be used to charge or claim GST for your business(es).

If you have taken over the whole business or part of the business of another person/ organization which is GST registered or if there is a change in the constitution of your GST-registered business (e.g. sole-proprietorship converted to a partnership and vice versa, or sole-proprietorship/partnership converted to a limited company), please state the date of transfer/conversion of business, name and GST registration number (if known) of the transferor and the nature of transfer. You should also attach as supporting document a copy of agreement/ document supporting the transfer of the business at the end of this form.

Please note that you are required to notify the Comptroller within 30 days prior to the date of transfer. If you have not done so, please submit your application immediately.

SECTION 6A : VALUE OF PAST TAXABLE SUPPLIES / TURNOVER

Retrospective Basis

If your past taxable supplies was more than S$1 million, you are under compulsory registration unless you are very certain that your expected taxable supplies will not exceed S$1 million in the next 12 months. You will be registered on the 1st day of the 3rd month from the end of the period when you exceeded S$1 million taxable supplies.

SECTION 6C : IMPORTING SERVICES WHICH ARE WITHIN THE SCOPE OF REVERSE CHARGE

SECTION 6D : SUPPLYING DIGITAL SERVICES TO NON-GST REGISTERED CUSTOMERS IN SINGAPORE

If you are applying for registration under the overseas vendor registration simplified pay-only regime, please complete the OVR form instead.

Retrospective Basis

If your past global turnover and value of digital services made to non-GST registered customers in Singapore for the calendar year (i.e. 1 Jan to 31 Dec) exceed S$1 million & S$100,000 respectively, you are under compulsory registration unless you are very certain that your expected global turnover and value of digital services made to non-GST registered customers in Singapore will not exceed S$1 million & S$100,000 respectively in the next 12 months. You will be registered on 1 Mar of the following year.

SECTION 7 : OUT-OF-SCOPE SUPPLIES

SECTION 8 : EXEMPT SUPPLIES THAT CAN BE ZERO-RATED

From 1 Jan 2020, if you are a local business with an overseas branch/ head office, you are required to register for GST under the Overseas Vendor Registration (OVR) regime in Singapore if your overseas branch/ head office:

(i) has an annual global turnover exceeding S$1 million; and

(ii) makes B2C supplies of digital services exceeding S$100,000 to non-GST registered customers in Singapore. From 1 Jan 2023, you will also have to include B2C supplies of non-digital services (i.e. in addition to digital services) as well as low-value goods.

Under the OVR regime for low-value goods, GST only applies to low-value goods imported into Singapore via air or post. If you are unable to determine at the point of sale the mode of shipment of the goods, please also submit the “Application to Charge GST on LVG Imported via sea/land” at https://go.gov.sg/lvg-imported-via-sea-land immediately after submitting this application.