Key requirements
Local businesses with a UEN generally apply through myTax Portal with the required Corppass GST access, while sole proprietors use the personal-tax route. Non-UEN entities, certain special applications and OVR pay-only applicants have specified alternative forms. Prepare business activities, taxable-supply evidence, imported-service and low-value-goods information, accounting periods and supporting documents. Where InvoiceNow applies, obtain the Peppol ID and activate submission before registration. Voluntary applicants complete the required learning and GIRO steps. The portal draft lasts fourteen days. Review the declaration and acknowledgement carefully; an application or saved draft is not approval to collect GST.
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.
Read the official source ↗
