2 January 2014
The Goods and Services Tax (Amendment) Act 2013 (Commencement) Notification 2013 [No. S 827/2013] was published in the Government Gazette, Electronic Edition, on 30 December 2013.
Following this, the Goods and Services Tax (Amendment) Act 2013 shall come into operation on 1 January 2014.
For a summary of the amendments to the Goods and Services Tax Act, please refer to the TAX@SG article “Goods and Services Tax (Amendment) Act 2013 [No. 21/2013] passed by Parliament” dated 19 December 2013.
Source: Government Gazette