How to register for GST in Singapore (2026)

What is GST

The Goods and Services Tax, or GST, in Singapore, is an indirect consumption tax levied on goods and services produced in Singapore. The Inland Revenue Authority of Singapore (IRAS) is the collecting authority for GST-registered companies. GST is charged on the final product, meaning consumers bear the tax. GST-registered companies act as collecting agents, paying the tax to IRAS. As of 2026, the GST rate in Singapore is 9%⁸.

Who should register for GST in 2026

Feature	Past Turnover Test (Retrospective)	Future Turnover Test (Prospective)	Exception Cases
Condition	Taxable turnover exceeds SGD $1 million in a calendar year (1 Jan–31 Dec)	Expected turnover to exceed SGD $1 million in the next 12 months	Business makes zero-rated or tax-exempt supplies
Action	Mandatory registration within 30 days	Mandatory registration within 30 days of the forecast	Registration not required
Outcome	GST effective from 1 March	GST effective after IRAS approval	Voluntary registration allowed

Stepwise process for GST registration for Singapore companies in 2026

Registering for GST in Singapore involves a few structured steps. Once approved, your business will receive a GST registration number and an effective registration date from IRAS.

Quick comparison of the step-by-step process for GST registration in Singapore

Step	Mandatory GST Registration	Voluntary GST Registration
1. Determine Eligibility	Required if taxable turnover exceeds SGD $1 million	Optional if turnover is below SGD $1 million
2. GST e-Learning Course	Not required	Mandatory unless exempt
3. Submit Application	Apply through MyTax Portal with supporting documents	Apply through MyTax Portal with supporting documents
4. GIRO / eGIRO Setup	Not required	Required for GST payments and refunds
5. InvoiceNow Requirement (from Apr 2026)	Not mandatory at registration until 2028	Mandatory for new voluntary registrants
6. Application Review	Reviewed by the Inland Revenue Authority of Singapore	Reviewed by IRAS
7. GST Approval	Receive GST number and effective date	Receive GST number and effective date

Now let’s walk through each step in detail.

1. Determine your GST registration type

Before applying through the MyTax Portal, first determine whether your business must register for GST or is registering voluntarily.

Mandatory registration depends on whether your taxable turnover exceeds SGD $1 million, based on either the past turnover test (retrospective) or the expected turnover test (prospective) set by the IRAS.

Identifying the correct registration category will help you follow the right application process.

2. Complete the GST e-learning course (if required)

Businesses applying for voluntary GST registration must complete the GST Registration e-learning Course and the quiz before submitting the application.

The course explains:

Basic GST rules
How GST registration works
How to file GST returns

However, you can skip the course if:

The company director, proprietor, partner or trustee has prior experience with managing other GST-registered businesses
You have appointed an Accredited Tax Adviser or Accredited Tax Practitioner to handle your GST filings
Your company plans to register under the Overseas Vendor Simplified Pay-Only Registration Regime

2. Submit your GST registration application

Once you have determined your GST registration type and completed the e-learning course, you can register for GST on the MyTax portal³.

Before applying, ensure you have Corppass access. It allows businesses to transact securely with Singapore government services online

If your company does not have Corppass yet, you must create and authorise users first.

During the application, you will also need to upload supporting documents related to your business and turnover.

4. Set up GIRO or eGIRO (for voluntary registration)

Businesses applying for voluntary GST registration must set up GIRO or eGIRO with the Inland Revenue Authority of Singapore.

This allows GST payments and refunds to be processed automatically through your bank account.

GIRO options

Feature	Traditional GIRO	eGIRO
How it Works	Submit the completed GIRO form to IRAS at 55 Newton Road, Revenue House, Singapore 307987. IRAS forwards the form to your bank for approval	Set up digitally through your bank and approved by the company's authorised bank approver
Processing Time	Up to 3 weeks	Faster processing

5. Meet the InvoiceNow requirement (from April 2026 for voluntary registration)

From 1 April 2026, all new voluntary GST registrants must comply with the GST InvoiceNow Requirement, regardless of incorporation date or business type.

This means:

Your accounting system must be InvoiceNow-ready
The software must be Peppol-enabled
Invoice data must be transmitted to IRAS through the InvoiceNow network

Manual invoices created only in Word or Excel will not meet this requirement.

6. Wait for the GST registration to process

After submission, IRAS will review your GST application.

Processing typically takes around 10 working days, although it may take longer if additional documents are required.

IRAS may contact you to:

Request supporting documents
Clarify business activities
Verify turnover estimates

For voluntary applications, GIRO approval from your bank must also be completed.

7. Receive your GST registration number

If your GST registration application is successful, you will get a notification at your registered address about the success of your application.

The letter will typically contain the following details:

Your GST registration number: You can then print this on all your invoices, credit notes, tax invoices, receipts, etc.
The effective date of GST registration: You can start charging your customers GST only after this date

You may also receive SMS notifications or emails if you have provided a registered mobile number and email address.

GST registration in Singapore for overseas businesses in 2026

Overseas businesses selling goods or services into Singapore may need to register for GST, depending on their operating model.

Feature	Direct GST Registration	Local GST Agent Arrangement	Overseas Vendor Registration (OVR)
What Happens	Overseas business registers for GST in Singapore	Singapore GST-registered agent imports and supplies goods on your behalf	Overseas supplier registers under the pay-only regime
Key Requirement	Required if taxable supplies exceed SGD $1 million	Agent handles GST filing and payments	Used mainly for digital services or remote sales

GST registration in Singapore for joint ventures in 2026

A joint venture registered with ACRA will be considered a legal entity and can register for GST.

If you are a joint venture that is not registered with ACRA, you can only register for GST if the following conditions are met:

The JV operates as a distinct entity with proper governing documents (e.g., partnership agreement, JV contract, deed, or letter of undertaking).
The JV clearly identifies and includes the members undertaking the business.
The JV makes taxable supplies.
All members actively participate in the JV's business.
One member is formally appointed as the representative to file GST returns, make payments, and fulfil the JV's GST obligations.

If any JV member is not a Singapore resident or does not have their usual place of residence in Singapore, a local agent in Singapore must be appointed to handle all GST-related activities in the country.

The agent will be responsible for accounting and paying GST. The JV must submit a duly completed letter notifying the IRAS of the local agent appointed.

What if you are late in applying for GST

If your business was required to register for GST but failed to do so on time, IRAS will treat the registration as late.

If GST registration was mandatory:	If GST registration was voluntary:
Registration may be backdated GST must be paid on past sales Additional penalties imposed by IRAS may apply	No backdating of GST Start charging GST from the effective date

Penalties for late GST registration in Singapore in 2026

Penalty Type	Amount
Initial Late Payment Penalty	5% of the unpaid GST
Additional Penalty	2% per month after 60 days from the first demand note
Maximum Additional Penalty	Up to 50% of unpaid GST (total possible penalty 55%)
Possible Fine	Up to SGD $10,000

Documents for GST registration in 2026

When you apply for IRAS GST registration, you must submit the following documents in soft copy along with your GST registration application:

Section A documents

Category	Documents Required
Business Constitution	Documents confirming the legal structure and registration of your business. This usually includes the latest ACRA business profile for companies, LLPs, partnerships, or sole proprietors. Businesses without a UEN must submit equivalent documents, such as a partnership agreement, trust deed, joint venture agreement, or overseas incorporation certificate.
Business Activities	Sales or revenue records for the last 2 months, copies of up to 3 sales invoices, supplier invoices, and purchase records.
Future Business Plans	Description of products or services, sourcing and delivery process, financing details, and a list of key suppliers and customers (up to 20).
Licence or Permit	Relevant business licence or regulatory approval, if applicable.
Business Transfer	Sale or transfer agreement if the business acquired a GST-registered entity.
Registration Type Documents	Mandatory registration: documents showing taxable turnover exceeding SGD $1 million. Voluntary registration: GIRO application and GST e-learning acknowledgement.

Section B documents

Category	Documents Required
Financial Records	Latest profit and loss statement
Business Premises	Rental agreement, rental invoices, or proof of payment
Home Office Operations	Home Office Scheme approval from HDB or URA
Property Ownership	Purchase agreement for business premises
Other Supporting Proof	Documents showing the business makes or plans to make taxable supplies

If you are submitting for GST registration offline, the same procedure applies.

The IRAS will only accept offline applications if your business does not have access to the MyTax portal. You will need to submit the GST F1 form, along with supporting documents, to IRAS.

What is a GST security deposit

A GST security deposit is a financial guarantee that the Inland Revenue Authority of Singapore may require when reviewing a GST registration application.

It acts as a safeguard for the government. If GST, taxes, or penalties are not paid, IRAS can claim the amount from the deposit.

When is a security deposit required

IRAS may require a security deposit if there is tax risk associated with the business or its management.

A partner or director has unpaid income tax or GST penalties
A company linked to the applicant has unpaid taxes or penalties
IRAS believes additional assurance is needed before granting GST registration

How the deposit works

Key Detail	Explanation
Amount	Determined by IRAS during the GST application review
Form of Deposit	Usually, a banker's guarantee or insurance bond
Waiver	The deposit may be removed if outstanding issues are resolved

Conclusion

Now that you know the GST registration requirements and how to go about applying for GST registration in Singapore, you can apply for GST on the MyTax portal. However, before you do that, it may be prudent for you to read about the responsibilities of a GST-registered company in Singapore.

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How to register for GST: Step-by-step guide for Singapore businesses in 2026

Summary

What is GST

Who should register for GST in 2026

Stepwise process for GST registration for Singapore companies in 2026