On or about 13 November 2019, the Inland Revenue Authority of Singapore (IRAS) has published the fifth edition of GST e-Tax Guide: Advance Ruling System. It replaces the fifth edition which was published on 11 June 2019.
This e-Tax Guide explains the GST advance ruling system and the application procedures.
The guide amended paragraph 5.8 on change in IRAS’ bank account
Source: IRAS, 13 November 2019