On or about 11 June 2019, the Inland Revenue Authority of Singapore (IRAS) has released the fifth edition of the e-Tax Guide, GST: Advance Ruling System. It replaces the fourth edition published on 5 April 2019.
In this fifth edition, para 4.2.7 on mode of submission via email was amended.
The update mentions that the application form (GST F19) with complete information for GST return should be submitted to the Assistant Commissioner (Goods and Service Tax Division), IRAS.
The application form and the supporting document must email to GST@iras.gov.sg.
Source: IRAS website, 11 June 2019.