{"id":1337,"date":"2019-09-24T18:49:31","date_gmt":"2019-09-24T10:49:31","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1337"},"modified":"2020-01-18T18:52:20","modified_gmt":"2020-01-18T10:52:20","slug":"e-tax-guide-gst-guide-partial-exemption-and-input-tax-recovery-revised","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/09\/24\/e-tax-guide-gst-guide-partial-exemption-and-input-tax-recovery-revised\/","title":{"rendered":"e-Tax Guide GST: Guide Partial Exemption and Input Tax Recovery revised"},"content":{"rendered":"\n<p>On or about 24 September 2019, the IRAS has released the fifth edition of the e-Tax Guide GST: Guide Partial Exemption and Input Tax Recovery.<\/p>\n\n\n\n<p>The revised e-Tax Guide incorporates the following amendments: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>added an explanation of \u201cfirst issue\u201d<\/li><li>expanded the Frequently Asked Questions section<\/li><li>added information on the value of taxable supplies and total supplies  for the <em>De Minimis <\/em>Rule and Regulation 35 Test (this update is in line  with the implementation of the reverse charge and overseas vendor  registration regime from 1 January 2020), and<\/li><li>included details on imported services that are directly attributable to taxable supplies.<\/li><\/ul>\n\n\n\n<p>For more information, please visit the IRAS website.<\/p>\n\n\n\n<p>Source: IRAS website, 24 September 2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On or about 24 September 2019, the IRAS has released the fifth edition of the e-Tax Guide GST: Guide Partial Exemption and Input Tax Recovery. The revised e-Tax Guide incorporates the following amendments: added an explanation of \u201cfirst issue\u201d expanded the Frequently Asked Questions section added information on the value of taxable supplies and total [&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-1337","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\/1337","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=1337"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1337\/revisions"}],"predecessor-version":[{"id":1338,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1337\/revisions\/1338"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1337"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}