GST Registration
Business
GST registration is the process by which a business becomes registered to charge and collect Goods and Services Tax. A business must register when its taxable turnover exceeds the compulsory registration threshold over the relevant period, or when it expects to cross it, and may also register voluntarily below the threshold to claim back GST on its purchases. Once registered, the business charges GST on its sales, files regular GST returns with IRAS, and can claim input tax on eligible expenses. Deregistration is possible when turnover falls or the business ceases. The threshold and filing obligations are subject to the latest rules.