Claiming GST Incurred Before GST Registration/Incorporation

Key requirements

For goods acquired within six months, check what remains held at registration and apportion for disposed units. Older goods must not have been consumed or supplied before registration under the stated rule. Rental, utilities and services require the six-month window and cannot be directly attributable to pre-registration supplies. Keep the self-review checklist and evidence; registration does not permit a blanket claim on all past expenses. Pre-incorporation purchases by an individual require the additional company-use, reimbursement and individual-status conditions. The source requires written IRAS approval for those pre-incorporation claims before recovery in the first return.