{"id":1474,"date":"2019-10-30T13:08:40","date_gmt":"2019-10-30T05:08:40","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1474"},"modified":"2020-01-25T13:15:04","modified_gmt":"2020-01-25T05:15:04","slug":"e-tax-guide-gst-guide-on-approved-import-gst-suspension-scheme-revised","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/10\/30\/e-tax-guide-gst-guide-on-approved-import-gst-suspension-scheme-revised\/","title":{"rendered":"e-Tax Guide GST: Guide on Approved Import GST Suspension Scheme revised"},"content":{"rendered":"\n<p>On or about 30 October 2019, the Inland Revenue Authority of Singapore (IRAS) has released the second edition of the e-Tax Guide GST: Guide on Approved Import GST Suspension Scheme.  It replaces the first edition (as amended) published on 11 August 2017. <\/p>\n\n\n\n<p>This e-Tax Guide explains the mechanism and qualifying criteria for the Approved Import GST Suspension Scheme (AISS).  It is essential for a GST-registered  business in the aerospace industry who would like to apply for the scheme.<\/p>\n\n\n\n<p>The revised e-Tax Guide incorporates the following updates: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>amended paragraph 4.1, 8.3 and 8.4 to include an overseas principal who is registered for GST under the overseas vendor registration (OVR) regime as pay-only person<\/li><li>amended paragraph 5.2 on the meaning of \u2018annual supplies\u2019 <\/li><\/ul>\n\n\n\n<p>Source: IRAS website,  30 October 2019 <\/p>\n\n\n<p><!--EndFragment--><br>\n<br>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>On or about 30 October 2019, the Inland Revenue Authority of Singapore (IRAS) has released the second edition of the e-Tax Guide GST: Guide on Approved Import GST Suspension Scheme. It replaces the first edition (as amended) published on 11 August 2017. This e-Tax Guide explains the mechanism and qualifying criteria for the Approved Import [&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-1474","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\/1474","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=1474"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1474\/revisions"}],"predecessor-version":[{"id":1476,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1474\/revisions\/1476"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1474"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}