Display and document final prices
Public prices, including written or verbal quotations and separate delivery charges, must include GST. Where both versions appear, the inclusive price must be at least as prominent. Absorbing GST still requires tax calculation from the amount paid. Use receipts or valid simplified/full tax invoices as appropriate; a registered customer requesting an invoice for a sale above S$1,000 needs the required full particulars.
Analyse discounts and intermediary sales
A retailer-funded discount reduces the taxable price, but a discount reimbursed by a bank does not reduce total consideration in the same way. Sale-or-return consignment involves a purchase and resale on the full selling price; a genuine agency sale instead taxes the agent’s commission and leaves the owner’s goods supply separate. Concession counters follow their contracts, not the cash-register location. Keep sale, discount-funding and agency records and assess vouchers, deposits and imported low-value goods separately.
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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