{"id":1273,"date":"2020-01-02T16:00:25","date_gmt":"2020-01-02T08:00:25","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1273"},"modified":"2020-01-17T16:11:46","modified_gmt":"2020-01-17T08:11:46","slug":"iras-revised-gst-assisted-self-help-kit-askannual-review-guide-2","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2020\/01\/02\/iras-revised-gst-assisted-self-help-kit-askannual-review-guide-2\/","title":{"rendered":"IRAS revised GST: Assisted Self-Help Kit (ASK)Annual Review Guide"},"content":{"rendered":"\n<p>On or about 2 January 2020, the Inland Revenue Authority of Singapore  (IRAS) has published the tenth edition of the e-Tax guide, GST: Assisted Self-Help Kit (ASK) Annual Review Guide.  It replaces the ninth edition published on 24 September 2019.<\/p>\n\n\n\n<p>This e-Tax Guide explains \u201cAssisted Self-help Kit\u201d (ASK) is a self-assessment package designed to facilitate voluntary compliance of GST-registered businesses.<\/p>\n\n\n\n<p>The guide is essential for the GST-registered  business who is undertaking the ASK review on a voluntary basis or as a requirement for specific purposes e.g.  in the course of  audit or application for or renewal  of  GST schemes.<\/p>\n\n\n\n<p>The e-Tax guide has updated the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Consequential changes for implementation of Reverse Charge<ol><li>Inserted paragraphs 1(j), 1(k) and 3.2 of Step 3A<\/li><li>Amended paragraphs 1(a), 2 and 3.1 of Step 3A<\/li><li>Inserted paragraphs 1.3 and 3.5 of Step 3D<\/li><li>Amended paragraph 2 of Step 3D<\/li><li>Inserted paragraph 10.1(e)<\/li><li>Amended paragraph 10.5 (Table 1 and Table 2)<\/li><li>Inserted footnotes 14, 22<\/li><li>Amended Appendices 1 and 2<\/li><\/ol><\/li><li>Consequential changes for implementation of Overseas Vendor Regime Registration<ol><li>Inserted paragraphs 1(g), 1 (h) and 3.3 of Step 3A<\/li><li>Amended paragraph 1(a), 2, 3.1<\/li><li>Amended paragraph 10.5 (Table 1)<\/li><li>Inserted footnotes 13, 15, 16, 19<\/li><li>Amended Appendices 1 and 2<\/li><\/ol><\/li><li>Consequential changes for implementation of Digital Payment Tokens<ol><li>Amended Step 3C, 3C-1<\/li><li>Amended flowchart 1.2 of Step 3D<\/li><\/ol><\/li><li>Amendments to paragraph 5.5.1 to advise taxpayer to rectify their errors immediately by submitting a consolidated GST F7 on per annum basis or next GST F5<\/li><li>Re-numbered previous paragraph 5.5.1 to 5.5.2<\/li><li>Amended paragraph 12.1 on contact information<\/li><li>Editorial changes<ol><li>Inserted paragraphs 1(e) and 1(f) for customer accounting<\/li><li>Amended paragraph 2.1.iii under category \u201cGoods which you have imported on behalf of your overseas principals under Section 33(2) or Section 33A of GST Act\u201d (iii) Amended Appendix 1 for customer accounting errors <\/li><\/ol><\/li><\/ul>\n\n\n\n<p>Source: IRAS website, 2 January 2020<\/p>\n\n\n<p><!--EndFragment--><br>\n<br>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>On or about 2 January 2020, the Inland Revenue Authority of Singapore (IRAS) has published the tenth edition of the e-Tax guide, GST: Assisted Self-Help Kit (ASK) Annual Review Guide. It replaces the ninth edition published on 24 September 2019. This e-Tax Guide explains \u201cAssisted Self-help Kit\u201d (ASK) is a self-assessment package designed to facilitate [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,6],"tags":[],"class_list":["post-1273","post","type-post","status-publish","format-standard","hentry","category-gst","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1273"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1273\/revisions"}],"predecessor-version":[{"id":1274,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1273\/revisions\/1274"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1273"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}