On or about 11 June 2019, the Inland Revenue Authority of Singapore (IRAS) has published the fifth edition of GST e-Tax Guide: Advance Ruling System. It replaces the fourth edition which was published on 5 April 2019.
This e-Tax Guide explains the GST advance ruling system and the application procedures.
The guide amended paragraph 4.2.7 on mode of submission via email.
Source: IRAS, 11 June 2019