Latest Updates

- To reflect the changes due to extension of the overseas vendor registration (OVR) regime to non-digital services and low-value goods with effect from 1 Jan 2023:

(i) Amended paragraph 1, 2.4, 2.7 to 2.10, 3.1, 3.5, 3.9, 4.1, 4.2, 5, 6, 7.3 and 7.8 to 7.10

(ii) Added paragraph 2.6, 2.11 to 2.15, 3.2 to 3.4, 3.6, 3.10 and 4.3 to 4.12

(iii) Amended Annex A and B

- Other editorial amendments

- Updated footnote 2 on extended scope of the Overseas Vendor Registration (OVR) regime.

- Editorial changes

- Added paragraph 7.3 on applying reverse charge to imports of low-value goods

- Updated paragraph 5.2 on meaning of ‘annual supplies’

- Updated footnote 7 on reverse charge and footnote 8 on overseas vendor registration regime

services and low-value goods with effect from 1 Jan 2023

- Amended paragraph 4.1(d), Appendix 4A and 4B on the computation of 50% qualifying threshold

- Updated footnote 1 on extended scope of the Overseas Vendor Registration (OVR) regime

- Editorial changes

- Amended footnote 4 and inserted paragraph 4.7 to include the value of low-value goods imported in considering the liability to register for GST under reverse charge with effect from 1 Jan 2023.

- Amended paragraph 5.7 and inserted footnote 17 to explain that value of imported low-value goods should be excluded from both the numerator and denominator of the residual input tax apportionment formula with effect from 1 Jan 2023.