Claiming GST

GST-registered businesses can claim back the GST they pay on their purchases. Learn when that can happen, and how to keep personal expenses separate.

When you can claim GST back

You can claim GST back when:

  • you’ve paid GST on goods or services purchased for your business
  • the goods or services have been supplied to you
  • you have a tax invoice for the purchase
  • the claims aren’t disallowed by regulations 26 and 27

Rules for importers

You can claim back GST paid on imports if:

  • the goods or services would have attracted a GST if they had been made in Singapore

  • you have import permits showing you as the importer

How to claim GST

You claim back GST when filing your return. Simply add up the GST you paid on business expenses and subtract it from the GST you collected on sales. Learn more in working out your GST.

Separating private and business expenses

Some invoices will contain both private and business expenses on it. Be careful not to claim back the GST on the personal portion. 

Say you pick up phone expenses for your employees – including their private and business calls. You can only claim back the GST on their business calls. You need to be able to identify which calls were for business purposes.

When you’re not collecting any GST

In most situations, you can claim back GST on supplies even if the end product or service that you’re selling doesn’t attract GST. 

Chapter 5: Working out your GST refund or payment

Working out GST is straightforward maths. Keeping track of all your transactions is the trickiest part. Let’s take a look at the process.

Read next chapter

This guide is intended as general information only. Always check with a professional for advice.

blank
chaptered-guide-cover

Get the ebook from Xero

Including an intro to registering for GST, adding GST to prices, creating tax invoices and doing returns.

Thanks! You'll receive an email shortly with the PDF link.

Xero makes small business software, used by 2 million+ subscribers.