Goods and Services Tax (GST) registration is a mandatory obligation for Singapore businesses once they exceed the taxable turnover threshold. Many business owners — both local and foreign — are unclear about exactly when they must register, what counts toward the threshold, and what the registration process involves. This guide covers everything you need to know for 2026.

The GST Registration Threshold in 2026

You must register for GST if:

  • Retrospective basis: Your taxable turnover for the past 12 months exceeded S$1 million
  • Prospective basis: You have reasonable grounds to expect your taxable turnover to exceed S$1 million in the next 12 months — for example, based on a signed contract

You must apply for GST registration within 30 days of becoming liable. Late registration attracts penalties. “Taxable turnover” means the total value of standard-rated and zero-rated supplies only — exempt supplies such as residential property rentals and certain financial services do not count toward the threshold.

Voluntary GST Registration

Businesses below the S$1 million threshold may voluntarily register for GST if they make or intend to make taxable supplies. Voluntary registration can be advantageous if you have significant GST-bearing purchases (input tax) you want to reclaim — for example, a startup incurring substantial equipment or renovation costs before generating revenue.

Voluntary registrants are subject to a two-year minimum registration period. You cannot deregister within two years of voluntary registration. For guidance on deregistration, see our article on how to deregister for GST in Singapore.

What Is Taxable and What Is Exempt

Standard-Rated Supplies (9% GST)

Most goods and services supplied in Singapore are standard-rated at 9% (the current GST rate since 1 January 2024). This includes retail sales, professional services, food and beverage, consultancy, and technology services.

Zero-Rated Supplies (0% GST)

Zero-rated supplies include the export of goods and certain international services. Zero-rated suppliers can still claim back all input GST on their purchases, making this highly beneficial for export-oriented businesses.

Exempt Supplies

Exempt supplies include the sale and lease of residential property, certain financial services, and importation and supply of precious metals. Businesses making only exempt supplies cannot register for GST voluntarily.

Step-by-Step GST Registration Process

GST registration is handled through the IRAS myTax Portal.

  • Step 1: Log in to myTax Portal using Corppass (companies) or Singpass (sole proprietors)
  • Step 2: Navigate to “Apply for GST Registration” and complete the online form with business details, principal activity, estimated taxable turnover, and bank account for GST refunds
  • Step 3: Upload supporting documents — financial statements, BizFile+ profile, and evidence of taxable turnover (invoices, contracts)
  • Step 4: IRAS will review your application and issue a GST registration number and effective date, typically within 2–3 weeks
  • Step 5: Once registered, begin charging 9% GST on standard-rated supplies from the effective date and issue tax invoices

GST Filing and Payment Obligations After Registration

Once registered, you must:

  • File quarterly GST returns (Form GST F5) via myTax Portal within one month after each accounting period
  • Remit net GST payable (output tax less input tax) by the same deadline
  • Issue tax invoices for all standard-rated supplies to GST-registered customers
  • Maintain accounting records for at least five years
  • Adopt InvoiceNow-compliant accounting software if you are a new GST registrant from 1 April 2026

From 1 April 2026, all new GST registrants must adopt InvoiceNow. The government offers transition grants of up to S$25,000 — see our guide on the InvoiceNow Transition Grant 2026.

Overseas Suppliers: OVR Regime

Since 1 January 2020, overseas digital service providers supplying services to Singapore consumers must register under the Overseas Vendor Registration (OVR) regime if their digital services to Singapore customers exceed S$1 million per year and global turnover exceeds S$100 million. From 1 January 2023, the OVR regime was expanded to cover all B2C supplies of non-digital services and low-value goods (valued at S$400 or below) imported into Singapore.

Common GST Registration Mistakes to Avoid

  • Late registration: Failing to register within 30 days triggers fines, backdated registration, and penalties on GST that should have been collected
  • Incorrect turnover calculation: Including exempt supply revenue in the threshold — only taxable supplies (standard-rated plus zero-rated) count
  • Charging GST before registration is effective: You cannot charge GST until your registration is approved and the effective date has passed
  • Ignoring InvoiceNow: New GST registrants from 1 April 2026 must use InvoiceNow-compliant software from day one

For compliance red flags that IRAS is actively monitoring in 2026, see our article on GST compliance red flags for Singapore SMEs. For corporate tax obligations alongside GST, see our Singapore corporate tax 2026 guide.

How Raffles Corporate Services Can Help

Our team handles GST registration applications, advises on the timing of voluntary vs mandatory registration, reviews your ongoing GST compliance, and manages quarterly GST return filing. We also assist with InvoiceNow transition planning. Contact Raffles Corporate Services at [email protected] or call, SMS, or WhatsApp +65 8501 7133.

— The Editorial Team, Raffles Corporate Services