On or about 3 January 2019, the Inland Revenue Authority of Singapore (IRAS) has published the ninth edition of GST e-Tax Guide: General Guide for Businesses. It replaces the seventh edition which was published on 13 February 2018.
This guide provides an overview of the Goods and Services Tax (GST) in Singapore. It covers three broad categories: GST Concepts and Principles, GST Administration and GST Schemes.
Newly GST-registered businesses or those businesses plan to register should read this guide.
This e-Tax Guide has inserted new paragraphs 2.5 and 2.6 and amended paragraphs 4.1 and 6.1.2 to 6.1.4 on customer accounting.
Source: IRAS, 3 January 2019