You should submit this form only if:
(i) You are a foreign entity not registered with the Accounting and Corporate Regulatory Authority (ACRA) in Singapore (if you are applying for GST registration under the Overseas Vendor Registration Simplified Pay-Only Regime, please complete the form at https://go.gov.sg/ovr-regn/); or
(ii) You are a local business which does not have a unique entity number (UEN) e.g. REITs, RBTs, joint venture not registered with ACRA; or
(iii) You are applying for GST registration together with GST Group/ Divisional registration and requesting for the same effective registration date; or
(iv) You expect to make taxable supplies beyond the next 12 months; or
(v) You are prompted when using the e-Service to submit this application.