When a Singapore company registers for GST
Registration and the GST return for each later period are not the same task. The threshold below follows IRAS. It is not any rolling past 12 months.
When compulsory registration comes up
The retrospective test looks at taxable turnover in a calendar year, 1 January to 31 December, not any rolling past 12 months. The figure is over S$1 million.
The prospective test is a reasonable expectation of more than S$1 million in the next 12 months, with an application within 30 days of forming that expectation. Reviewed 2026-10-02. Source: IRAS.
After registration
Only after the company is GST-registered does it file for each accounting period. A new company is not registered automatically. Mayxon does not publish a GST price. The scope is confirmed in a consultation.