Application before the first phase date
We applied for voluntary GST in October 2025 and got approval in November. Are we in the first phase?
The situation
No. Under the IRAS FAQ, an application submitted before 1 November 2025 does not fall under the first phase, even if approved later.
The law
- GST InvoiceNow Requirement (IRAS e-Tax Guide and FAQ): Voluntary registrants from 1 Apr 2026 must transmit invoice data through InvoiceNow; phased to all registrants by 1 Apr 2031
What it means for you
Your date follows the existing registrant phases. If you have no 2025 returns, IRAS will notify your date. Voluntary adoption earlier is allowed. Check your approval letter and application date, since the phase depends on the application date. If unclear, ask IRAS.
What to do
- Check your application date.
- Find your phase or wait for notice.
- Plan a solution.
- Consider early adoption.
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