On or about 22 March 2019, the Inland Revenue Authority of Singapore (IRAS) has published the first edition of GST e-Tax Guide: For Retailers Participating in Tourist Refund Scheme (Refund claims made on or after 4 Apr 2019).
This e-Tax guide aimed to provide details on the features and refund mechanism of the Electronic Tourist Refund Scheme (“eTRS”). This includes the conditions that retailers participating in the eTRS must comply with.
Businesses should read this guide if they are participating or intend to participate in the eTRS either by engaging the services of a Central Refund Agency (“CRA”) or operating on your own as an Independent Retailer (“IR”).
Source: IRAS, 22 March 2019