| 2003/GST/8 |
16/12/2003 |
2004 GST Rate Change Seminar Presentation Slides
(Repealed. Refer to New e-Tax Guide 2007/GST/1) |
| 2003/GST/7 |
16/12/2003 |
2004 GST Rate Change - Frequently Asked Questions (FAQs)
(Repealed. Refer to New e-Tax Guide 2007/GST/1) |
| 2003/EC/1 |
18/11/2003 |
Waiver of Requirement to Seek IRAS’ Approval for Keeping of Records in Machine-Sensible Form/Imaging System & Electronic Invoicing
(Repealed. Refer to e-Tax Guides: 2000/EC/1 and 2000/EC/2) |
| 2003/GST/6 |
11/2003 |
2004 GST Rate Change - A Guide for GST-Registered Businesses
(Repealed. Refer to New e-Tax Guide 2007/GST/1) |
| 2003/GST/5 |
18/11/2003 |
Clarifications on the GST treatment of Hire Purchase and Other Financing Instruments (70.2kB)
(Revised Edition - Jul 2007) |
| 2003/GST/4 |
28/07/2003 |
Amendment to Paragraph 8 of the 3rd Schedule to the Goods and Services Tax Act with Respect to Value of Supply of Business Assets: - a) Transferred or Disposed of at no consideration; b) At the Time a Person Ceases to be a Taxable Person (Circular released by IRAS) (Repealed. Contents are subsumed under "GST: General Guide for Businesses" (341kB)(1994/GST/28)) |
| 2003/GST/3 |
16/07/2003 |
Goods and Services Tax Treatment of Transfer for a Consideration of “Qualifying Deductions” Allowed Under the Income Tax Group Relief System (53.3kB)
(Revised Edition - Jul 2007) |
| 2003/IT/8 |
14/07/2003 |
Waiver of Requirement to Seek IRAS’ Approval When Not Issuing Receipts – Guidance for Proper Accounting of Sales Receipts (58.9kB)
(Revised Edition - Jul 2007) |
| 2003/GST/2 |
28/06/2003 |
Approved Third Party Logistics (3PL) Company Scheme (544kB)
(Revised Edition - Jan 2009) |
| 2003/GST/1 |
01/06/2003 |
Legislative Amendment to Paragraph 8(1) of First Schedule to the GST Act (106kB)
(Circular released by IRAS) |
| 2001/EC/3 |
25/09/2001 |
GST Treatment on Web-Hosting Services (150kB)
(Revised Edition - Nov 2004) |
| 2000/EC/3 |
29/12/2000 |
Goods and Services Tax Guide on e-Commerce (134kB)
(Revised Edition - Jul 2007) |
| 2000/EC/2 |
29/12/2000 |
Keeping Machine-sensible Records and Electronic Invoicing (125kB)
(Revised Edition - Jul 2007) |
| 2000/EC/1 |
29/12/2000 |
Keeping of Records in Imaging Systems (169kB)
(Revised Edition - Jul 2007) |
| 1999/GST/3 |
31/08/1999 |
The Major Exporter Scheme (MES) - Imports of Goods on Behalf of Overseas Customers
(Repealed wef Nov 05. Contents are subsumed under e-Tax Guide Major Exporter Scheme (324kB)) |
| 1999/GST/2 |
31/08/1999 |
Addendum to Administrative practice Note on Changes in Tax Treatment of Motor Cars Consequence to Vehicle Tax Rationalisation - GST Treatment for Rental Cars Hired for Use (5.43kB)
(Reference Number amended) |
| 1999/GST/1 |
01/07/1999 |
Approved Contract Manufacturer and Trader (ACMT) Scheme (350kB)
(Revised Edition - 15 Apr 2009) |
| 1998/GST/1 |
30/05/1998 |
Transfer of a Business as a Going Concern for purposes of GST
(Superseded by 2005/GST/3 wef 1/9/2005) |
| 1997/GST/2 |
31/12/1997 |
Warranty Repairs (29.5kB) |
| 1997/GST/1 |
31/12/1997 |
Evidence of Input Tax Claims for Passenger Service Charge
(Repealed wef 1 Mar 2005) |
| 1996/GST/2 |
02/09/1996 |
Time of Supply for Cheque Payment (8.4kB) |
| 1996/GST/1 |
02/09/1996 |
Secondment of Staff (44.6kB)
(Revised edition - 10 Aug 2005) |
| 1995/GST/2 |
17/04/1995 |
Common Errors Made by GST-registered Traders
(Repealed. Contents are subsumed under relevant sections of the GST Information Guide.) |
| 1995/GST/1 |
17/04/1995 |
Accounting for GST Absorbed by Traders (12.6kB) |
| 1994/GST/29 |
1994 |
Do I Need to Register? (208kB) Relocation of GST handbook.
(Revised edition - Dec 2009) |
| 1994/GST/28 |
1994 |
GST: General Guide for Businesses (341kB) Relocation of GST handbook.
(Revised edition - Sep 2009) |
| 1994/GST/27 |
1994 |
How Do I Prepare My GST Return (520kB) Relocation of GST handbook.
( Revised edition - 3 Apr 2009) |
| 1994/GST/26 |
1994 |
Basic Record Keeping Guide for GST-registered businesses (132kB) Relocation of GST handbook.
(Revised edition - May 2010) |
| 1994/GST/25 |
1994 |
GST and the Advertising Industry
(Repealed wef 1 Jan 2007. Refer revised edition Dec 2006) |
| 1994/GST/24 |
1994 |
A Handbook for Bonded Warehouse Scheme
(Repealed wef 1 Jan 2005. Visit Singapore Customs website at: http://www.customs.gov.sg for information.) |
| 1994/GST/23 |
1994 |
GST and the Construction Industry
(Repealed. Refer to revised edition Dec 2007) |
| 1994/GST/22 |
1994 |
Guide to Divisional Registration (183kB)
(Relocation of GST handbook. Revised edition - Feb 2009) |
| 1994/GST/21 |
1994 |
GST Guide for the Freight Forwarding Industry (107kB)
(Revised edition - 1 Jun 2010) |
| 1994/GST/20 |
1994 |
Fringe Benefits (448kB)
(Relocation of GST handbook. Revised edition - Jul 2007) |
| 1994/GST/19 |
1994 |
General Guide for Group Registration (227kB)
(Relocation of GST handbook. Revised edition May 2008) |
| 1994/GST/18 |
1994 |
Questions and Answers Relating to the Hotel Industry (179kB)
(Relocation of GST handbook. Revised edition - May 2008) |
| 1994/GST/17 |
1994 |
Major Exporter Scheme (324kB)
(Relocation of GST handbook. Revised edition - May 2010) |
| 1994/GST/16 |
1994 |
GST and the Manufacturing Sector (101kB)
(Relocation of GST handbook. Revised edition - Jul 2007) |
| 1994/GST/15 |
1994 |
GST and the Marine and Shipping Industries
(Withdrawn. Replaced by GST Guide for the Marine Industry-2010 Budget Changes) |
| 1994/GST/14 |
1994 |
GST Guide for Motor Traders (311kB)
(Revised edition - Apr 2010) |
| 1994/GST/13 |
1994 |
GST and the Real Estate Sector
(Repealed with effect from 30 Aug 2005. Refer to e-Tax Guides: 2005/GST/6, 2005/GST/5 and 2005/GST/4) |
| 1994/GST/12 |
1994 |
GST and the Retailers (131kB)
(Relocation of GST handbook. Revised edition - May 2008) |
| 1994/GST/11 |
1994 |
GST Guide for Second-Hand Vehicles
(Repealed. Contents are subsumed under "GST Guide for Motor Traders." (1994/GST/14) Revised edition.) |
| 1994/GST/10 |
1994 |
GST and the Ship Chandlers
(Withdrawn-01/06/2010) |
| 1994/GST/9 |
1994 |
GST and the Travel Industry (78kB)
(Relocation of GST handbook. Revised edition - 1 Jun 2010) |
| 1994/GST/8 |
15/08/1994 |
Cost of Used Goods for Deemed Supplies (Repealed. Contents are subsumed under GST: General Guide for Businesses (341kB)(1994/GST/28)) |
| 1994/GST/7 |
15/07/1994 |
Tax Certificate for Goods given as Gifts
(Repealed. Contents are subsumed under Information on GST – Gifts.) |
| 1994/GST/6 |
15/07/1994 |
Disbursements
(Repealed. Contents are subsumed under Information on GST – Disbursements.) |
| 1994/GST/5 |
15/04/1994 |
Value of Supply
(Repealed. Contents are subsumed under Information on GST – Value of Supply.) |
| 1994/GST/4 |
15/04/1994 |
Subsidiary Certificates & Maintenance of Register
(Repealed. Please refer to “A Guide on Exports” (2004/GST/2) and Subsidiary Import Certificates for information.) |
| 1994/GST/3 |
15/04/1994 |
Place Where Recipient of Services Belongs – Usual Place of Residence” for an Individual
(Repealed. Contents are subsumed under Information on GST – Belonging Status of Your Client.) |
| 1994/GST/2 |
07/02/1994 |
Types of Supply
(Repealed. Contents are subsumed under Information on GST – Research Grants, Gifts and Hotel, Food & Beverages (F&B).) |
| 1994/GST/1 |
07/02/1994 |
Exchange Rates for GST purposes
(Superseded by 2004/GST/3 wef 10/7/2004) |