Applying for GST registration

Key requirements

Determine compulsory or voluntary status and prepare the constitution-specific documents. Voluntary applicants normally complete the course and quiz, subject to the stated experienced-manager, accredited-practitioner and OVR exceptions. Submit the form, GIRO where required and any requested guarantee or additional evidence; incomplete applications are not processed. IRAS reports processing targets rather than guaranteed approval times. Overseas entities and joint ventures have special considerations, so do not assume a local-company route fits every applicant. Review the approval letter, return periods and InvoiceNow requirements before starting collection, and preserve the acknowledgement separately from the final registration approval.