Official Document Checklist for GST Registration and Deregistration in Singapore
The Inland Revenue Authority of Singapore (IRAS) requires comprehensive documentation to process applications for Goods and Services Tax (GST) registration or deregistration. This official checklist ensures applicants provide all necessary supporting documents to facilitate a smooth review process. Whether you are registering for the first time or deregistering, understanding the specific requirements is crucial to avoid delays or rejection of your application.
Purpose and Scope of the Document Checklist
This document checklist is designed to guide businesses and entities through the submission process for GST registration or deregistration. It specifies the documents required at the point of application and those that may be submitted subsequently if available. IRAS emphasizes the importance of completeness and accuracy, as incomplete submissions can result in rejection or additional requests for information.
Preparation Before Submission
Prior to submitting your application, ensure you have gathered all relevant documents listed in Sections A and B. Section A includes mandatory documents applicable to your business structure, while Section B covers supporting documents that may be available. It is advisable to review each item carefully and prepare soft copies in digital format, as IRAS primarily accepts electronic submissions via the myTax Portal or FormSG platform.
Section A: Mandatory Documents for Submission
1. Business Constitution
- Business Registered with UEN: A copy of the latest updated ACRA Business Profile, including profiles for each sole proprietorship, partnership, LLP, or JV involved.
- Business Not Registered with UEN: Relevant registration certificates or constitutions issued by the appropriate authorities.
- Partnerships, LPs, or JVs: Partnership agreements, joint venture contracts, deeds, or letters of undertaking that govern the business's constitution, objects, rules, and activities.
- Incorporated Overseas Entities: Certificate of Incorporation, translated into English and notarized, if applicable.
- Other Entities (e.g., Charities, Management Corporations): Certificate of registration or relevant legal documents.
- Appointment of Local Agent: Form GST F3 or equivalent documentation if all partners or JV members do not reside in Singapore.
2. Business Activities
- Sales and Purchases: Listing of revenue and purchase transactions for the past two months, including invoices and shipping documents (minimum of three recent documents).
- Future Business Plans: Detailed description of products/services, procurement, delivery methods, financing, and lists of potential or confirmed suppliers and customers.
- Licenses and Permits: Copies of relevant licenses, permits, or approvals required for business operation, if applicable.
3. Business Transfer Documentation
- If applicable, a copy of agreements or documents supporting the transfer of a business from another GST-registered entity.
4. Type of Registration
- Compulsory Registration: Supporting documents indicating forecasted taxable supplies exceeding S$1 million in the next 12 months.
- Voluntary Registration: Similar supporting documents for forecasted imported services exceeding S$1 million.
- Giro Application: Completed Giro application form submitted within five working days of GST registration.
- e-Learning Course Acknowledgement: Confirmation of completion of the “Overview of GST” course, unless exempted due to prior experience or professional qualifications.
Section B: Supporting Documents (Availability-Dependent)
- Latest Profit & Loss account, including reports and notes (not necessarily audited).
- Rental agreements or invoices, including evidence of deposits or payments, for business premises or home office approvals.
- Sales and purchase invoices or contracts, including recent overseas invoices if applicable.
- Any additional documents demonstrating your business’s taxable activities or intentions.
Additional Notes and Important Reminders
IRAS reserves the right to request supplementary documents during the review process. Failure to provide all required documents may result in rejection of your GST registration or deregistration application. It is recommended to verify the completeness of your submission before submission through the myTax Portal or FormSG platform.
Submission Methods and Contact Details
Most applications are submitted digitally via the IRAS myTax Portal or the FormSG platform, ensuring secure and efficient processing. For further assistance, applicants can contact IRAS Customer Service or consult the official IRAS website for detailed guidance and updates on document requirements.
