What is a GST-registered business?

A GST-registered business is one registered with IRAS to charge 9% GST on its taxable supplies, file GST returns and claim the GST on its own purchases as input tax. Registration is compulsory once taxable turnover passes SGD 1,000,000 in a year, and optional below that.

Updated Published 4 min read INCOME TAX
Add us as a preferred source
Singapore · compulsory GST registration threshold
SGD 1,000,000
GST charged once registered9%
Retrospective viewcalendar-year turnover
Prospective viewnext 12 months
Returnsquarterly, within 1 month
ThresholdSGD 1,000,000taxable turnover in a year
Rate charged9%since 1 Jan 2024
Retrospective · apply by30 Janregistered 1 March
Prospective · registered2 monthsfrom the forecast date
Filing and payment1 monthafter each accounting period
Records kept5 yearsminimum
On this pageWhat it meansWhen to registerWhat it means for youMisconceptionsRelated termsSources

Key takeaways

  • Registration is compulsory when taxable turnover exceeds SGD 1,000,000 — either at the end of a calendar year (retrospective view) or when it is reasonably expected to in the next 12 months (prospective view).
  • Under the retrospective view the application window is 1 to 30 January of the following year and registration takes effect on 1 March; under the prospective view the application is due within 30 days of the forecast and, for liability arising on or after 1 July 2025, registration takes effect two months after the forecast date.
  • Taxable turnover counts standard-rated and zero-rated supplies (including imported low-value goods) and leaves out exempt supplies, out-of-scope supplies and sales of capital assets.
  • Once registered, the business charges 9% on its taxable supplies (output tax), claims GST on its business purchases (input tax) and pays IRAS the difference with each return, normally quarterly and within one month of the period end.
  • A business below the threshold may register voluntarily; a business that is not registered must not charge GST and cannot claim input tax.
Definition

What being GST-registered changes

GST is collected by businesses on behalf of IRAS. Registration is the switch that turns a business from a payer of GST on its inputs into a collector of GST on its outputs, with the right to net the two. Three things follow:

Output tax9%Charged on every standard-rated sale, shown on tax invoices and accounted for to IRAS.
Input taxclaimableGST paid on business purchases and imports is recovered through the return, subject to IRAS conditions and blocked items.
Net GSToutput − inputWhat the business pays IRAS each period. A refund arises when input tax exceeds output tax, as it often does for exporters.

Consumers can check whether a supplier is registered on the IRAS register of GST-registered businesses; a business that is not on it must not add GST to a bill. The tax itself — rates, history, what is exempt — is on the GST page.

Worked example

Three routes to registration

The threshold is tested two ways, and the timing that follows differs. The table follows IRAS’s own description.

RouteTriggerApplyEffective
Retrospective viewtaxable turnover over SGD 1,000,000 for the calendar yearapply 1–30 January of the following yearregistered 1 March
Prospective viewturnover reasonably expected to exceed SGD 1,000,000 in the next 12 monthsapply within 30 days of the forecastregistered two months from the forecast date (liability from 1 Jul 2025)
Voluntarybelow the threshold, conditions applyapply any timeregistered on approval; stays registered for at least two years

A quarter after registration

Standard-rated sales SGD 50,000 → output taxSGD 4,500
Purchases SGD 20,000 → input tax− SGD 1,800
Net GST payable to IRASSGD 2,700

Filed and paid within one month of the quarter end. The customer bore the SGD 4,500; the business keeps none of it and recovers the SGD 1,800 it paid its own suppliers.

What it means for you

Who this affects

Small businessesGST calculator
Below SGD 1,000,000 nothing is owed and nothing may be charged. Approaching the line, the prospective view matters: a signed contract that will push turnover over the threshold starts the 30-day clock.
Sole proprietors with several tradesIncome tax calculator
Taxable turnover is combined across all businesses run by the same person, so two trades of SGD 600,000 each are one registration liability.
CustomersGST calculator
A registered supplier must show GST-inclusive prices; an unregistered one must not add 9%. The IRAS register settles which a supplier is.
LandlordsRental yield calculator
Residential rent is exempt and does not count towards taxable turnover; commercial rent is standard-rated and does.
ExportersGST calculator
Exports are zero-rated: they count towards the threshold, carry 0% output tax, and leave input tax fully claimable, so registration usually produces refunds.
Common misconceptions

Five things people get wrong

Every company charges GST.
Only registered ones. Registration is compulsory above SGD 1,000,000 of taxable turnover and optional below it.
Crossing the threshold means charging GST the next day.
Registration takes effect on 1 March under the retrospective view, or two months after the forecast under the prospective view; GST is charged from the effective date, not before.
GST collected is the business’s revenue.
It is collected for IRAS. The business keeps the sale price net of GST and remits the tax, less the input tax it can claim.
Registering voluntarily can be undone at will.
IRAS requires a voluntarily registered business to stay registered for at least two years, among other conditions.
Exempt sales count towards the threshold.
Exempt supplies, out-of-scope supplies and sales of capital assets are excluded from taxable turnover; standard-rated and zero-rated supplies are included.
Sources: IRAS

This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to IRAS and seek independent professional advice before making any financial decisions.