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GST F1 APPLICATION FOR GST REGISTRATION

[SG] GST F1 APPLICATION FOR GST REGISTRATION

  • SECTION 1: BUSINESS PROFILE
  • SECTION 2 : DIRECTOR / PARTNER / SOLE-PROPRIETOR / AUTHORIZED OFFICIAL INFORMATION
  • SECTION 3 : BUSINESS DETAILS AND ACTIVITIES
  • SECTION 4 : OWNERSHIP OF SOLE-PROPRIETORSHIP BUSINESS(ES)
  • SECTION 5 : DETAILS OF BUSINESS TRANSFER
  • SECTION 6, 7, 8
  • SECTION 9 : REMOTE SERVICES AND LOW-VALUE GOODS
  • SECTION 10 : ACCOUNTING PERIOD TO E-FILE GST RETURNS
  • SECTION 11 : PRIOR TO GST REGISTRATION (Not applicable for Business /Conversion Cases)
  • SECTION 12 : BUSINESS OPERATIONS

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.

REASONS FOR APPLICATION

Please select the reason for submitting this formSG

SECTION 1: BUSINESS PROFILE

State your business type

SECTION 2 : DIRECTOR / PARTNER / SOLE-PROPRIETOR / AUTHORIZED OFFICIAL INFORMATION
Type of business Authotised Signatory
Company A director
Partnership, Limited Liability Partnership, Joint Venture (JV) A partner
Sole-proprietor The sole-proprietor
Unincirporated body An official such as secretary, trustee or authorised official. A letter authorising the person (indicating his/her designation) to act on behalf of the Unincorporated Body is required.
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.

SECTION 3 : BUSINESS DETAILS AND ACTIVITIES
SECTION 4 : OWNERSHIP OF SOLE-PROPRIETORSHIP BUSINESS(ES)

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

SECTION 5 : DETAILS OF BUSINESS TRANSFER

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 6 : BASIS OF REGISTRATION
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.

Please provide the value of your taxable supplies in the GST Registration Calculator. [Refer to Doc Checklist]

SECTION 6B : VALUE OF FUTURE TAXABLE SUPPLIES / TURNOVER

Prospective Basis  

If you expect that your taxable turnover will exceed S$1 million in the next 12 months, you are under compulsory registration and will be registered on the 31st day from the date of your forecast (i.e. date of document supporting your forecast). Please provide the expected value of your taxable supplies & supporting documents. [Refer to Doc Checklist] 

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

If you have procured more than S$1million of imported services which are within the scope of reverse charge in a calendar year (i.e. 1 Jan to 31 Dec), you are under compulsory registration. You will be registered on 1 Mar of the following year. Please provide the documents to support this basis [Refer to Doc Checklist]

Prospective Basis

If you intend to procure more than S$1million of imported services which are within the scope of reverse charge in the next 12 months, you are under compulsory registration. You will be registered on the 31st day from the date of your forecast (i.e. date of document supporting your forecast). Please provide the expected value of imported services procured from overseas persons & supporting documents. [Refer to Doc Checklist]

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.

Prospective Basis

If you expect that the value of your global turnover and supplies of digital services to non-GST registered customers in Singapore will exceed S$1 milllion & S$100,000 respectively in the next 12 months, you are under compulsory registration. You will be registered on the 31st day from the date of your forecast (i.e. date of document supporting your forecast).

SECTION 7 : OUT-OF-SCOPE SUPPLIES
SECTION 8 : EXEMPT SUPPLIES THAT CAN BE ZERO-RATED
SECTION 9 : REMOTE SERVICES AND LOW-VALUE GOODS


This section is applicable if:

(1) You are a local business with an overseas branch/ head office and your overseas branch/ head office supplies or intends to supply remote services and/or low-value goods to non-GST registered customers in Singapore; OR

(2) You are an overseas supplier/ electronic marketplace operator/ redeliverer and you supply or intend to supply remote services and/or low-value goods to non-GST registered customers in Singapore.

Information/ examples on remote services (digital and non-digital services) and low-value goods are available in the following e-Tax Guides at www.iras.gov.sg:

GST: Taxing imported remote services by way of the overseas vendor registration regime (First Edition)

GST: Taxing imported low-value goods by way of the overseas vendor registration regime (First Edition)

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.

SECTION 10 : ACCOUNTING PERIOD TO E-FILE GST RETURNS

Note: You are required to e-File GST returns every quarter according to your financial year end (FYE) date.

SECTION 11 : PRIOR TO GST REGISTRATION (Not applicable for Business /Conversion Cases)
SECTION 12 : BUSINESS OPERATIONS
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