Identify a relevant supply
Customer accounting applies to prescribed mobile phones, memory cards and off-the-shelf software supplied locally to a GST-registered business customer when the GST-exclusive value exceeds S$10,000. It covers the entire qualifying value, not only the excess. Product definitions matter: generic storage devices and electronic-only software are not automatically included. Zero-rated supplies and specified scheme transactions have separate exclusions. Personal-use purchases must be disclosed to the supplier and follow normal charging rules.
Invoice and report correctly
The supplier issues a customer-accounting tax invoice without collecting GST. The customer reports the purchase value as both standard-rated supplies and taxable purchases, accounts for output tax and claims input tax only when eligible. Use the normal time-of-supply rule and retain the valid invoice. Partially exempt customers must apportion recovery; a fully taxable non-trading purchaser seeking reporting exemption needs prior approval and the stated control conditions.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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