GST registration is applied for electronically through IRAS’s myTax Portal using Corppass. A business should first determine whether registration is compulsory or voluntary.
Compulsory registration can arise under the retrospective test when taxable turnover exceeds S$1 million for a calendar year, or under the prospective test when there are reasonable grounds to expect taxable turnover to exceed S$1 million in the next 12 months. The application deadlines and registration effective dates differ between the two tests; for prospective liabilities arising on or after 1 July 2025, the business generally applies within 30 days and registration takes effect two months from the forecast date.
Voluntary registration is available below the compulsory threshold subject to IRAS’s conditions. A voluntary registrant generally has to remain registered for at least two years and comply with the associated filing, record-keeping, payment and e-invoicing requirements.