user guide for apply for gst registration - iras · user guide for apply for gst registration 3....

User Guide for Apply for GST Registration

1. Login to myTax Portal

Step No Action

1 If you are an Individual Sole-Proprietor applying for GST registration for your sole-proprietorships businesses, select My Tax Matters.

2 If you are a Partnership/ Corporation/ other Organizations applying for GST registration for your respective businesses, select My Organization’s/Business' Tax Matters.

3 If you are acting for your client, select My Client's Tax Matters.

If you are the individual sole-proprietor or staff of the partnership/ company/ other organisation, click this link. If you are a tax agent acting for your client, click this link.


2. Login by Tax Agent

Step No Action

1 Enter your client’s Tax Reference Number.

2 Click on Retrieve.


3. myTax Portal Homepage

Login by individual sole-proprietor or staff of the partnership/ company/ other organization

Step No Action

1 Click on General GST Services > Apply for GST Registration on the left-hand menu.


4. Introduction Page

Introduction Page

Step No Action

1 To know your liability to register for GST, click on Know your liability to register for GST.

2 To know your responsibilities and obligations if you become GST-registered, click on Know your responsibilities and obligations.

3 To complete the e-learning courses, click on “Registering for GST” and “Overview of GST”.

4

To know more about GST registration on voluntary basis, click on voluntary basis.

5 To know more about the list of required supporting documents, click on Document Checklist.

6 To disclose GST charged and/or collected GST on your sales made prior to GST registration, click on “Voluntary Disclosure Programme”.

7 Check the box ‘I have read through and understood the requirements under the GST Act’

8 To start GST registration application, click on New Application.

9 To exit, click on Exit.

- For Sole-proprietor screen, click this link.

- For Company screen, click this link. - For Partnership screen, click this link. - For Other Organisation screen, click this link.

http://gstelearning.iras.gov.sg/introductiontogst/player1.html

http://www.iras.gov.sg/irasHome/page04.aspx?id=3452


5. My Business Profile - Sole proprietor

My Business Profile

Step No Action

1 Indicate: - If business(es) listed is/are complete and accurate - If business(es) was/were taken over from another GST-registered person

as a going concern Select: - Preferred registered address of sole-proprietorship businesses

2 To proceed to next page, click on Proceed to Next Page.

3 To go back to previous page, click on Back to Previous Page.

4 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.

5 To exit, click on Go to Main Menu.

Click Next Page


6. My Business Profile - Company

My Business Profile

Step No Action

1 Indicate: - If business(es) listed is/are complete and accurate - If business(es) was/were taken over from another GST-registered person

as a going concern





Click Next Page


7. My Business Profile - Partnership

My Business Profile

Step No Action

1 Indicate: - If business(es) listed is/are complete and accurate - If business(es) was/were taken over from another GST-registered person as a going concern

2 Check the box ‘All Partners agree to the partnership being registered for GST, if it is voluntary registration.





Click Next Page


8. My Business Profile - Other Organisation

My Business Profile

Step No Action

1 Indicate: - If business(es) was/were taken over from another GST-registered person as a going concern





Click Next Page

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9. My Business Profile (Continue)

My Business Profile (Continue)

Step No Action

1 Check the box beside the business name where the business was taken over from another GST-registered person as a going concern.

Enter the relevant information if check box is selected.





Click Next Page


10. My Business Profile (Continue) – My Business Transfer Details

My Business Profile (Continue)- My Business Transfer Details

Step No Action

1 Check the box beside the selected transferred business name. Select the relevant option if check box is selected.





Click Next Page


11. My Business Activities

My Business Activities

Step No Action

1 Enter description of the principal business activities Select the type of supplies you are making.





Click on the following links to view the next screen you would see based on the options you have selected:

- If you have selected Started making or Intend to make Taxable Supplies, click this link.

- If you have selected Out-of-Scope Supplies, click this link.

- If you have selected both Exempt financial services to overseas persons or Export

supplies of investment precious metals (IPM) Supplies, click this link.

- If you have selected both Out-of-Scope Supplies and Exempt financial services to overseas persons or Export supplies of investment precious metals (IPM)

Supplies, click this link.


12. My Taxable Supplies

My Taxable Supplies

Step No Action

1 Indicate: - If the taxable supplies in the last 4 quarters ending on the last day of March, June, September or December have exceeded S$1million - If the taxable supplies in the next 12 months are expected to exceed S$1million





Click on the following links to view the next screen:

- If your taxable supplies in the last 4 quarters ending on the last day of March,

June, September or December have exceeded S$1 million, click this link.

- If the taxable supplies in the last 4 quarters ending on the last day of March,

June, September or December did not exceed S$1 million, click this link.


13. My Out-of-Scope Supplies

My Out-of-Scope Supplies

Step No Action

1 Enter the description of how the out-of-scope transactions are carried out.





Click Next Page


14. My Exempt Supplies

My Exempt Supplies

Step No Action

1 Enter: - Start date or intended date to start or intend to start making exempt financial services to overseas persons or export supplies of investment precious metals (IPM)

- Description of how the exempt financial services or supplies of investment precious metals (IPM) are carried out - Paid-up capital - How the business is financed





Click Next Page


15. My Out-of-Scope Supplies and Exempt Supplies

My Out-of-Scope and Exempt Supplies

Step No Action

1 Enter: - Description of how the out-of-scope transactions are carried out - Start date or intended start date of making exempt financial

services to overseas persons or export supplies of investment precious metals (IPM) - Description of how the exempt financial services or supplies of investment precious metals (IPM) are carried out - Paid-up capital - How the business is financed





Click Next Page


16. My Taxable Supplies and Accounting Period (taxable supplies in the last 4 quarters ending on the last day of March, June, September or December >

S$1m)

My Taxable Supplies and Accounting Period (Last 4 quarters ending on the last day of March, June, September or December >$1 million)

Step No Action

1 Select: - Month and year taxable supplies exceed $1 million - Accounting year end

- GST accounting period





Click Next Page


17. My Taxable Supplies and Accounting Period (taxable supplies in the last 4 quarters ending on the last day of March, June, September or December ≤

S$1m)

My Taxable Supplies and Accounting Period (Last 4 quarters ending on the last day of March, June, September or December ≤ $1 million)

Step No Action

1 Enter:

- Expected value of standard-rated supplies (local sales) in the next 12 months

- Expected value of zero-rated supplies (export sales & international services) in the next 12 months

- Forecast date of expected value of taxable supplies in the next 12 months

- Basis of your forecast and a brief description of your business activities

- Date/expected date of first taxable supplies Indicate: - If the sole-proprietor/partner/director of the company/trustee has completed e-learning courses “Registering for GST” and “Overview of GST”. - If there is a firm business plan in making taxable supplies - If the construction of a building or plant has been undertaken Select: - Accounting year end - GST accounting period





Click Next Page


18. My Accounting Period

My Accounting Period

Step No Action

1 Select:

- Accounting year end - GST accounting period





Click Next Page


19. Questionnaire

Questionnaire

Scroll Down

Step No Action

1 Select and Enter the relevant values for the respective questions in the Questionnaire.






20. Prior to GST Registration Page

Prior to GST Registration Page

Step No Action

1 Select if you have charge and/or collect GST on your supply of goods and services before you are GST-registered.

2 Enter the relevant values.






21. Declaration Page with option to indicate GST registration date range (taxable supplies in the 4 quarters ending on the last day of March, June,

September or December > S$1m)

Declaration Page with GST registration date

Step No Action

1 Check the box ‘I declare that all the details and information given in the application are true and complete’.

2 Enter: - Designation - Name of Contact Person - Contact Number - Facsimile No. - Name of Sole Proprietor/ Partner/ Director - Mobile Number - Email

3 Uncheck the box ‘Uncheck the box if the director/sole-proprietor/partner does not wish to receive reminders to e-File your GST returns or other useful tax information (e.g. GST Bulletin newsletter, e-Filing alerts) through email.’, if you do not wish to receive alerts via email.

4 To proceed to next page, click on Proceed to Next Page. - Click on Submit at Summary Page to submit application You will receive a Confirmation page on the approval of your registration application.





22. Declaration Page

Declaration Page

Step No Action

1 Attach the required supporting documents

2 Check the box ‘I declare that all the details and information given in the application are true and complete’.

3 Enter: - Designation - Name of Contact Person - Contact Number - Facsimile No. - Name of Sole Proprietor/ Partner/ Director - Mobile Number - Email

4 Uncheck the box ‘Uncheck the box if the director/sole-proprietor/partner does not wish to receive reminders to e-File your GST returns or other useful tax information (e.g. GST Bulletin newsletter, e-Filing alerts) through email.’, if you do not wish to receive alerts via email.

5 To proceed to next page, click on Proceed to Next Page - Click on Submit at Summary Page to submit application You will receive a Receipt of Application page and your application will be reviewed after receiving your supporting documents required under the Document Checklist.





Attach Document

Attach Document Page

Step No Action

1 Browse the required supporting document

2 Click on Attach Document to attached the selected document

3 To back to previous page, click on Back to Previous Page.


23. Confirmation Page

Confirmation Page

Step No Action

1 To print Confirmation page, click on Print this Page.

2 Depending on the information provided earlier, a security deposit may be imposed as one of the conditions to be registered for GST



24. Receipt of Application Page

Receipt of Application Page

Step No Action

1 To print Receipt of Application page, click on Print this Page.

2 Depending on the information provided earlier, a security deposit may be imposed as one of the conditions to be registered for GST


user guide for apply for gst registration - iras · user guide for apply for gst registration 3....

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