GST registration (compulsory and voluntary)

We test the S$1 million threshold both ways, register you on time, and if you register voluntarily we set up InvoiceNow before approval.

SGD 600One time

For: Businesses whose taxable supplies exceed or are expected to exceed S$1 million, and businesses choosing to register voluntarily (who must use InvoiceNow from 1 April 2026).

What we need from you

Monthly taxable supplies for last 12 months
Retrospective test
Contracts and forecast for next 12 months
Prospective test
Customer types (local, overseas, GST-registered)
Voluntary decision
Accounting system
InvoiceNow readiness
Incorporation date
InvoiceNow phase for new companies

What we discuss

Compulsory or voluntary?
Voluntary registrants must use InvoiceNow from 1 April 2026
Will most customers be GST-registered businesses?
Voluntary may help input tax
Is the business mainly exports?
Zero-rated supplies count toward the threshold
Can your system send InvoiceNow data?
Needed for voluntary

What we file

Threshold test
Calendar year and next 12 months against S$1 million
Apply for GST registration
Set up InvoiceNow (voluntary registrants)

What you get

GST registration number and effective date
Invoice template
Return calendar

The law

Goods and Services Tax Act 1993, Fourth Schedule: Registration required when taxable supplies exceed S$1 million (retrospective or prospective view) Source
Sec 16, Goods and Services Tax Act 1993: GST charged at 9% from 1 January 2024 Source
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 Source

Questions people ask

Online payment in SGD is not open yet. Send us a message and an adviser for Singapore confirms the scope and the fee before any work starts.