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Chapter 2

Registering for GST

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Small business guides > Quick guide to GST > Registering for GST

Registering for GST

Find out if your business needs to register for GST. If so, learn how to do it and find out what happens next.

Who needs to register for GST?

Businesses with a taxable turnover exceeding $1 million are required to register.

If your business doesn’t exceed $1 million in annual taxable turnover, you may still choose – after careful consideration – to voluntarily register for GST.

Check with IRAS to see if you need to register under the reverse charge mechanism or overseas vendor registration regime.

Benefits of registering

If you’re GST registered, you can collect GST credits from IRAS on your purchases of goods and services from your GST-registered suppliers.

What do I need to register?

To register, you’ll need to:

  • determine your type of GST registration

  • complete an e-learning course (if registering voluntarily)

  • submit your application for GST registration

How to register for GST

You can register online through myTax Portal

  1. Ensure CorpPass shows that you’re authorised to register on behalf of the business

  2. Attach supporting documents using this form

  3. If your business is registering voluntarily, complete a GIRO application form

Check out this IRAS web page for more

Once you’re registered for GST

You’ll receive a letter from IRAS confirming that the business is GST registered. From the date of registration, you must:

  • start charging and collecting GST

  • file GST F5 tax returns electronically through myTax Portal 

  • pay GST owed to IRAS within a month of filing a return

Most businesses file GST returns quarterly; however you can apply to file monthly. If you have no GST transactions to report, then you must file a nil return.

Chapter 3: Calculating GST and issuing tax invoices

Working out the amount of GST to add to your goods or services is easier than you think. We’ll show you how to calculate GST and how to add GST to tax invoices.

Read next chapter

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

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