Module 7: Responsibilities of a GST-Registered Business

Key requirements

Public prices include GST or show inclusive prices at least as prominently as any net figure. Tax invoices normally issue within thirty days, and foreign-currency invoices use approved Singapore-dollar conversion. Zero-rated supplies have a different invoice obligation but should identify the zero rate when a tax invoice is used. Ceasing or cancelling registration does not remove retention of the historical documents. Use the module to check sales and finance procedures together: a correct return can still coexist with unlawful price displays or unsupported records. Refer to the detailed pages for service-charge exceptions and the exact cancellation process.