Do I need to register for GST

Key requirements

Taxable turnover includes standard-rated and zero-rated supplies but excludes the specified exempt, out-of-scope and capital-asset sales. Above S$1 million at calendar year-end, generally apply by 30 January for 1 March registration. A reasonably certain forecast above S$1 million triggers an application within thirty days. For prospective liabilities arising from 1 July 2025, registration takes effect two months after the forecast, replacing the earlier thirty-first-day rule; the application deadline stays thirty days. Signed contracts and confirmed orders can support the forecast, while an unsupported sales target does not. Reverse charge and OVR have separate tests; monitor them where applicable.