Check whether you must register for GST
GST registration becomes compulsory once your taxable turnover crosses $1,000,000, tested two ways: retrospectively (your turnover for the past 12 months already exceeded it) or prospectively (you can reasonably expect the next 12 months to exceed it).
Not yet independently verified — check the source link: IRAS's exact wording on the compulsory-registration retrospective/prospective test mechanics wasn't directly fetched (the source page is JS-rendered) — only corroborated via secondary sources. Confirm the precise test wording on IRAS's own site before publishing it as settled fact.
GST registration becomes compulsory once your taxable turnover crosses $1,000,000, tested two ways: retrospectively (your turnover for the past 12 months already exceeded it) or prospectively (you can reasonably expect the next 12 months to exceed it). You can also register voluntarily below the threshold if it suits you.
If you cross the threshold and don't register in time, IRAS can register you retrospectively and backdate the GST you owe — plus penalties — even though you never charged it to customers.
Confirms the current 9% rate. Check IRAS's own site directly for the full compulsory-registration test wording.
Who this is for
Any Singapore business, including F&B operators, once turnover approaches $1,000,000.
Voluntary registration is available below the threshold if you want to reclaim input GST, but it comes with its own commitments (minimum 2-year registration among them).
What you’ll hold
- A running 12-month taxable turnover total
- GST registration certificate, once registered
Watch out for
- Only checking turnover looking backwards — the prospective test can also trigger compulsory registration if you can reasonably expect to exceed $1,000,000 in the next 12 months, even if you haven't yet.
- Registering late after crossing the threshold — IRAS can backdate your registration and the GST liability, which you likely can't recover from customers after the fact.
- Confusing "GST-registered" with "charging GST" — once registered you must charge and remit GST from your effective registration date, not from whenever you get around to updating your prices and till system.
Sources
- IRAS — Current GST rates checked 2026-09-08
See also
This is item 17 of 36 in the free Singapore Launch Checklist. See the whole list →