On or about 11 September 2019, the Inland Revenue Board of Singapore (IRAS) has released the second edition of the e-Tax Guide GST: Time of Supply rules.
The revised e-Tax Guide incorporates the following updates:
- removed content on supply rules and amended
- paragraph to provide an overview on RC and OVR, and
- content on the time of supply rules for RC supplies
- editorial amendments.
For more information, please visit the IRAS website.
Source: IRAS website, 11 September 2019.