What is GST
The Goods and Services Tax, or GST, in Singapore, is an indirect consumption tax levied on goods and services produced in Singapore. The Inland Revenue Authority of Singapore (IRAS) is the collecting authority for GST-registered companies. GST is charged on the final product, meaning consumers bear the tax. GST-registered companies act as collecting agents, paying the tax to IRAS. As of 2026, the GST rate in Singapore is 9%8.
Who should register for GST in 2026
Stepwise process for GST registration for Singapore companies in 2026
Registering for GST in Singapore involves a few structured steps. Once approved, your business will receive a GST registration number and an effective registration date from IRAS.
Quick comparison of the step-by-step process for GST registration in Singapore
Now let’s walk through each step in detail.
1. Determine your GST registration type
Before applying through the MyTax Portal, first determine whether your business must register for GST or is registering voluntarily.
Mandatory registration depends on whether your taxable turnover exceeds SGD $1 million, based on either the past turnover test (retrospective) or the expected turnover test (prospective) set by the IRAS.
Identifying the correct registration category will help you follow the right application process.
2. Complete the GST e-learning course (if required)
Businesses applying for voluntary GST registration must complete the GST Registration e-learning Course and the quiz before submitting the application.
The course explains:
- Basic GST rules
- How GST registration works
- How to file GST returns
However, you can skip the course if:
- The company director, proprietor, partner or trustee has prior experience with managing other GST-registered businesses
- You have appointed an Accredited Tax Adviser or Accredited Tax Practitioner to handle your GST filings
- Your company plans to register under the Overseas Vendor Simplified Pay-Only Registration Regime
2. Submit your GST registration application
Once you have determined your GST registration type and completed the e-learning course, you can register for GST on the MyTax portal3.
Before applying, ensure you have Corppass access. It allows businesses to transact securely with Singapore government services online
If your company does not have Corppass yet, you must create and authorise users first.
During the application, you will also need to upload supporting documents related to your business and turnover.
4. Set up GIRO or eGIRO (for voluntary registration)
Businesses applying for voluntary GST registration must set up GIRO or eGIRO with the Inland Revenue Authority of Singapore.
This allows GST payments and refunds to be processed automatically through your bank account.
GIRO options
5. Meet the InvoiceNow requirement (from April 2026 for voluntary registration)
From 1 April 2026, all new voluntary GST registrants must comply with the GST InvoiceNow Requirement, regardless of incorporation date or business type.
This means:
- Your accounting system must be InvoiceNow-ready
- The software must be Peppol-enabled
- Invoice data must be transmitted to IRAS through the InvoiceNow network
Manual invoices created only in Word or Excel will not meet this requirement.
6. Wait for the GST registration to process
After submission, IRAS will review your GST application.
Processing typically takes around 10 working days, although it may take longer if additional documents are required.
IRAS may contact you to:
- Request supporting documents
- Clarify business activities
- Verify turnover estimates
For voluntary applications, GIRO approval from your bank must also be completed.
7. Receive your GST registration number
If your GST registration application is successful, you will get a notification at your registered address about the success of your application.
The letter will typically contain the following details:
- Your GST registration number: You can then print this on all your invoices, credit notes, tax invoices, receipts, etc.
- The effective date of GST registration: You can start charging your customers GST only after this date
You may also receive SMS notifications or emails if you have provided a registered mobile number and email address.
GST registration in Singapore for overseas businesses in 2026
Overseas businesses selling goods or services into Singapore may need to register for GST, depending on their operating model.
GST registration in Singapore for joint ventures in 2026
A joint venture registered with ACRA will be considered a legal entity and can register for GST.
If you are a joint venture that is not registered with ACRA, you can only register for GST if the following conditions are met:
- The JV operates as a distinct entity with proper governing documents (e.g., partnership agreement, JV contract, deed, or letter of undertaking).
- The JV clearly identifies and includes the members undertaking the business.
- The JV makes taxable supplies.
- All members actively participate in the JV's business.
- One member is formally appointed as the representative to file GST returns, make payments, and fulfil the JV's GST obligations.
If any JV member is not a Singapore resident or does not have their usual place of residence in Singapore, a local agent in Singapore must be appointed to handle all GST-related activities in the country.
The agent will be responsible for accounting and paying GST. The JV must submit a duly completed letter notifying the IRAS of the local agent appointed.
What if you are late in applying for GST
If your business was required to register for GST but failed to do so on time, IRAS will treat the registration as late.
Penalties for late GST registration in Singapore in 2026
Documents for GST registration in 2026
When you apply for IRAS GST registration, you must submit the following documents in soft copy along with your GST registration application:
Section A documents
Section B documents
If you are submitting for GST registration offline, the same procedure applies.
The IRAS will only accept offline applications if your business does not have access to the MyTax portal. You will need to submit the GST F1 form, along with supporting documents, to IRAS.
What is a GST security deposit
A GST security deposit is a financial guarantee that the Inland Revenue Authority of Singapore may require when reviewing a GST registration application.
It acts as a safeguard for the government. If GST, taxes, or penalties are not paid, IRAS can claim the amount from the deposit.
When is a security deposit required
IRAS may require a security deposit if there is tax risk associated with the business or its management.
- A partner or director has unpaid income tax or GST penalties
- A company linked to the applicant has unpaid taxes or penalties
- IRAS believes additional assurance is needed before granting GST registration
How the deposit works
Conclusion
Now that you know the GST registration requirements and how to go about applying for GST registration in Singapore, you can apply for GST on the MyTax portal. However, before you do that, it may be prudent for you to read about the responsibilities of a GST-registered company in Singapore.
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Frequently asked questions
How do I check if a company is GST-registered in Singapore?
If you want to check whether a business is GST-registered, you don't need to ask them. IRAS publishes a free lookup.
Step 1: Go to the IRAS GST Registered Business Search on the myTax portal.
Step 2: Enter the business name, GST registration number, or UEN.
Step 3: The result shows whether the business is GST-registered and the effective date of its registration.
This is useful before you pay an invoice that charges GST, since only GST-registered businesses may charge it. To check your own registration status, search your UEN in the same tool.
Should you register for GST voluntarily if you're below the SGD $1 million threshold?
It's a real trade-off, not an automatic yes. The upside is you can claim input GST on your purchases and you may look more established to larger clients. The downside is you must charge your customers 9% GST, which can make you more expensive if they are consumers or not GST-registered themselves, and you take on filing and record-keeping work. Importantly, once you register voluntarily you must stay registered for at least two years, so weigh the costs and benefits over that full period before deciding.
Can you cancel or deregister from GST once you're registered?
Yes, under set conditions. You must cancel within 30 days if your business stops making taxable supplies, is sold or transferred, or changes its legal form (for example, a sole proprietorship converting to a private limited company). You may also apply to cancel if you're sure your taxable turnover for the next 12 months will be SGD $1 million or less. If you registered voluntarily, you can only cancel after the two-year minimum. IRAS usually processes a cancellation within about 10 working days, and you must keep charging and filing GST until your effective cancellation date.
What are your ongoing obligations once you're GST-registered?
Registration is the start, not the end. You must charge and account for GST at 9% on your taxable supplies, file your GST return (usually quarterly) and pay any GST due on time, issue tax invoices, display GST-inclusive prices to customers, and keep your records for at least five years. Missing return or payment deadlines triggers penalties, so many businesses set up GIRO and accounting software to stay compliant.
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