{"id":586,"date":"2018-04-08T12:18:35","date_gmt":"2018-04-08T04:18:35","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=586"},"modified":"2018-07-07T12:34:18","modified_gmt":"2018-07-07T04:34:18","slug":"goods-and-services-tax-general-amendment-regulations-2018-s-179-2018","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2018\/04\/08\/goods-and-services-tax-general-amendment-regulations-2018-s-179-2018\/","title":{"rendered":"Goods and Services Tax (General) (Amendment) Regulations 2018 (S 179\/2018)"},"content":{"rendered":"<p><span style=\"color: #000000;\">On 29 March 2018, the Goods and Services Tax (General) (Amendment) Regulations 2018 (S 179\/2018) were published in the Government Gazette (electronic edition) and came into operation on 1 April 2018 as a result of the renaming of the International Enterprise Singapore Board to the Enterprise Singapore Board.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Regulation 46A Approved Refiner and Consolidator Scheme (ARCS)<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Regulations 46A(1)(a)(iii)(B) and 46A(2)(a) is amended by S 179\/2018, in operation from 1 April 2018, by substituting \u201cEnterprise Singapore Board established by section 3 of the Enterprise Singapore Board Act 2018 (Act 10 of 2018)\u201d for \u201cInternational Enterprise Singapore Board established under section 3 of the International Enterprise Singapore Board Act (Cap. 143B)\u201d.<\/span><\/p>\n<p><span style=\"color: #000000;\">The ARCS is designed to ease cash flow and compliance of qualifying refiners and consolidators of investment precious metals (IPM) in their payment of GST on import and purchase of raw materials and relieve input tax incurred on refining activities.<\/span><\/p>\n<p><span style=\"color: #000000;\">Source: <em>IRAS<\/em>, 8 April 2018<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 29 March 2018, the Goods and Services Tax (General) (Amendment) Regulations 2018 (S 179\/2018) were published in the Government Gazette (electronic edition) and came into operation on 1 April 2018 as a result of the renaming of the International Enterprise Singapore Board to the Enterprise Singapore Board. Regulation 46A Approved Refiner and Consolidator Scheme [&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":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,6],"tags":[],"class_list":["post-586","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\/586","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=586"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/586\/revisions"}],"predecessor-version":[{"id":587,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/586\/revisions\/587"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=586"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}