Select the correct review arrangement
ASK combines GST practices, pre-filing checks and annual review of past returns. Voluntary reviewers may perform the review themselves. Where a scheme requires ASK, an accredited ATA(GST) or ATP(GST) must perform or certify it under the prescribed arrangements; outsourcing does not remove the business responsibility for the declaration. Prepare the relevant financial-year returns, sales and purchase listings, invoices, credit notes, export and import evidence, and financial statements. Groups and divisions require appropriately allocated samples and aggregated comparisons.
Review and disclose findings
Analyse declarations, select returns, check transaction documents, reconcile annual supplies with accounts, then quantify errors and submit findings. Prescribed sampling is a minimum for IRAS-required reviews, not proof that untested transactions are correct. Subject to voluntary-disclosure conditions, ASK allows the one-year penalty-waiver window to run from the last return filing deadline for the reviewed year or12-month period; later qualifying disclosures generally attract a reduced5% penalty.
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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