Version and what the checklist does
The guide was published on 25 March 2020, with screenshot notes referring to 2 January 2020. It explains the ASK Section 2 workbook, a self-review tool for checking completeness, accuracy and GST treatment before filing. It is a historical workbook-interface guide, not a statement that every 2020 return box or overseas-vendor rule remains unchanged. Use a separate checklist for each GST-registered business.
Step 1: complete the opening fields
Read the user note and instructions, then complete every yellow field before pressing Start. The screenshot includes GST-registered business name, UEN/GST registration number, review period, reviewer name, review date and the Yes/No question on overseas-vendor pay-only registration. The example period is 1 October–31 December 2019. Missing required details prevent moving forward. The screenshot instructions say the completed checklist is retained for requests, rather than routinely submitted to IRAS.
Step 2: choose relevant dashboard reviews
The illustrated dashboard covers standard-rated supplies and output tax; zero-rated supplies; exempt supplies and related input claims; imported services under reverse charge; taxable purchases and input tax/refunds; imports under MES, approved third-party logistics or other approved schemes; IGDS imports and related purchases/claims; and digital services supplied by an electronic marketplace for third-party suppliers. Review the categories relevant to the business.
Scheme-specific reviews and a screenshot inconsistency
The MES/approved-scheme import review and the IGDS review are needed only for businesses on those schemes. The opening screenshot describes six separate checklists for non-OVR pay-only businesses and four for OVR pay-only businesses, while the dashboard visibly displays eight category tiles. The manual does not resolve that discrepancy. Do not turn the old count into a blanket instruction to complete exactly six or eight reviews; follow relevant transactions and the current workbook’s instructions.
Step 3: answer every question and read the response
Select Yes, No or NA where available. A tailored response appears in the coloured area below. Answer all questions on the current page before Next becomes available. The zero-rated example checks whether invoices, credit and debit notes are included in the extracted transaction listing; whether invoicing or payment came first for time of supply; whether running invoice numbers are missing; and whether the cut-off is the last day of the prescribed accounting period. These checks connect the return to source evidence, not simply a total from the bank account.
Steps 4 and 5: confirm completion and repeat
On the final checklist page, use Main Menu to return to the dashboard. A completed tile becomes lighter and displays Completed. Select the next relevant checklist and repeat the review. The dashboard notes that work may be saved and resumed on the same computer drive. Completion colouring confirms progress in the tool, but does not replace addressing the response to an identified error.
Step 6: save the evidence and obtain help
After reviewing all relevant checklists, save an electronic copy for reference and requests. The guide discourages printing because it can produce many pages. Keep the supporting transaction listings and reconciliations with the completed workbook. Questions about the manual are directed to the GST Division through IRAS Contact Us. All six steps and material screenshots are explained here, with the original PDF linked.
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 ↗