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.