Purpose, modules and retention
The 11 June 2021 seven-page user guide explains ASK Section 1 GST Practices as an internal-process assessment, not a complete annual-review certification guide. Allow the source’s 15–20 minutes, with one questionnaire per registered business. Four modules cover People, Record-Keeping, Internal Controls/Risk Management and Systems. Read Introduction/Note to User then Next; save locally and return if needed. The questionnaire need not routinely be submitted to IRAS but must be available on request.
Mandatory yellow fields and two business questions
Fill business name, UEN/GST number, review period, reviewer name and review date in yellow fields before Start. Answer whether a separate approver reviews the preparer’s GST return and whether the business imports with GST suspension/deferment or for overseas principals. Choose a module then Next; required responses must be completed to proceed. Use your business facts rather than the sample company and dates.
Essential requirements versus good practices
Essential Requirements are the minimum; the questionnaire expects adoption of all (100%). Good Practices are additional recommended improvements. People covers training, knowledge updates and transfer; records include complete supporting documents, timely transactions and worksheets; controls include exceptional transactions, second review, periodic review and missing-trader-fraud risks; systems cover accounting, GST information collation and inventory. Tick only practices actually implemented; if none apply tick None of the Above rather than leave every box blank. Complete all modules.
The displayed risk-control checklist
The sample essential checklist includes review of exceptional transactions such as asset/property sales, going-concern transfers, mergers/JVs; handover preserving tax knowledge; an accountable missing-trader-fraud risk owner; and ongoing counterparty/transaction risk monitoring. Good practices shown include pre-filing second review, annual correctness review, an internal-procedure database, formal training for new GST staff and fraud-awareness training across functions. These are the displayed module details, not invented full questions for the other unseen modules.
Assessment, actions and evidence
After the four modules, use Back to correct inputs and review highlighted gaps, entering follow-up actions. The source sample shows 30/32 essential (94%) and 7/14 good (50%); it is not a passing grade. Module examples are People8/8 and0/3; Records15/15 and1/1; Controls2/4 and2/5; Systems5/5 and4/5. The assessment asks for100% essential before adequate internal processes, with higher good-practice scores beneficial. Displayed actions include creating a procedure database and sending new staff for formal training. Print/save the completed assessment and actions, and contact IRAS GST Division through Contact Us if needed.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗