IRAS Updates Webpage on Pre-registration GST Claims to Include Checklist with Calculator Function

On By taxsgIn Corporate Tax

20 July 2017

The Inland Revenue Authority of Singapore (IRAS) has updated its webpage on the conditions for claiming GST incurred before registration, to include a downloadable checklist to assist in computing the amount of pre-registration GST claimable.

IRAS has encouraged businesses to utilize the calculator function within the checklist, to determine the amount of pre-registration GST claimable, if they are unfamiliar with the pre-registration GST rules.

Businesses are not required to submit the completed checklist, but are advised to maintain the document as part of their records.

Source: Inland Revenue Authority of Singapore (IRAS)