Goods and Services Tax (Amendment) Act 2013 comes into operation on 1 January 2014

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