Your business entity may register for voluntary GST registration if you produce one or more of the following goods and services:

  1. Taxable Supplies
  2. Out of Scope Supplies
  3. Financial Services (which are deemed Exempt Supplies)

To register the business entity for GST registration, the company director or sole proprietor must complete the following IRAS e-learning courses

  1. Registering for GST
  2. Overview of GST

The company director or sole proprietor may not need to complete the course if he or she has prior experience managing GST-registered entities and had completed the courses previously. The company director or sole proprietor may also engage an experienced accountant, tax advisor or someone who has completed the courses to register voluntary GST registration for the business entity within the past 2 years. If you would like our company to aid you in your voluntary GST registration, please email [email protected].


Reasons for Voluntarily GST Registration

One of the main reasons for voluntarily registering for GST would be that the business purchases goods and services from within Singapore and pays 7% GST on all these expenses but has the bulk of or all of their goods and services sold overseas which incur 0% GST. This would allow the business to claim back the 7% GST incurred from all the purchases from IRAS.

Another reason for voluntarily registering for GST would be to improve the company’s image. Most businesses that are GST registered would have crossed the SGD$1 million annual revenue threshold. The public does not know whether the GST registered company is registered voluntarily or had crossed the SGD$1 million annual revenue threshold.

The business or company would also not need to monitor whether it has met the SGD$1 million annual revenue threshold.


Things to Note

  1. The business or company is required to remain as GST registered for a minimum of two years
  2. The business or company must comply with the GST Act


If you need assistance with voluntary GST registration, you can contact our company at [email protected].


When in doubt, seek legal advice or consult an experienced ACRA Filing Agent.

Yours Sincerely,
The editorial team at Singapore Secretary Services

For more useful articles and videos, visit the Singapore Secretary Services resource page.


Related articles:

What is an Exempt Supply and Out of Scope supply?

What is a Taxable Supply and Zero Rated Supply?

All about the Singapore tax system and tax rates

An overview of Withholding Tax in Singapore

A guide to Corporate Tax in Singapore

Do I need to pay corporate tax on income that is derived outside of Singapore?

Expenses Incurred From Working At Home Qualify For Tax Deductions

Corporate Tax Filing

How to authorise a third party to file your company corporate tax