GST ASK Annual Review Guide

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IRAS e-Tax Guide
GST: Assisted Self-Help Kit (ASK)

GST: Assisted Self-Help Kit (ASK)
Annual Review Guide
(Fifth edition)

Published by
Inland Revenue Authority of Singapore

Published on 5 Sep 2017
First edition on 31 Mar 2014

Disclaimers: IRAS shall not be responsible or held accountable in any way for any damage, loss
or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the
Contents of this e-Tax Guide, or errors or omissions in the transmission of the Contents. IRAS
shall not be responsible or held accountable in any way for any decision made or action taken by
you or any third party in reliance upon the Contents in this e-Tax Guide. This information aims to
provide a better general understanding of taxpayers’ tax obligations and is not intended to
comprehensively address all possible tax issues that may arise. While every effort has been made
to ensure that this information is consistent with existing law and practice, should there be any
changes, IRAS reserves the right to vary our position accordingly.

© Inland Revenue Authority of Singapore
All rights reserved. No part of this publication may be reproduced or transmitted in any form or by
any means, including photocopying and recording without the written permission of the copyright
holder, application for which should be addressed to the publisher. Such written permission must
also be obtained before any part of this publication is stored in a retrieval system of any nature.

Table of contents
Page
1

Aim ...................................................................................................................... 1

At a glance .......................................................................................................... 1

Benefits of adopting ASK .................................................................................. 3

Errors discovered in the course of ASK Annual Review ................................ 3

5 Administrative Concessions for common errors disclosed through the ASK
Annual Review .......................................................................................................... 3
6

Various arrangements to perform ASK Annual Review ................................. 4

Getting ready for the ASK Annual Review ....................................................... 6

Guidance on ASK Annual Review .................................................................... 7

Overview of the ASK Annual Review Process ................................................ 8

10 Certification of ASK Annual Review ............................................................... 52
11 Frequently Asked Questions .......................................................................... 56
12 Contact information ......................................................................................... 60
13 Updates and Amendments .............................................................................. 61
Appendix 1 - List of Errors and Areas where Error may Occur ......................... 62
Appendix 2 – Summary of Certification Procedures (For Reference only) ....... 64

GST: Assisted Self-Help Kit (ASK) Annual Review Guide
1

Aim

1.1

The GST “Assisted Self-help Kit” (ASK) is a self-assessment package designed
to facilitate voluntary compliance of GST-registered businesses.

1.2

You should read this guide if you are a GST-registered business who is
undertaking the ASK review on a voluntary basis or as a requirement for specific
purposes e.g. in the course of audit or application for or renewal of GST
schemes.

At a glance

2.1

ASK comprises 3 key aspects:

How it works
GST Practices helps
you to put in place
internal processes
covering People,
Record-Keeping,
Systems and
Internal Controls to
ensure overall GST
compliance

Pre-Filing Checklist
helps you to perform
quality check on
your GST returns
before submission

ASK Annual Review
helps you to perform
regular review of
past GST returns for
early detection of
errors

Recommended for
 Businesses planning
to register for GST

 Businesses filing their  All GST-registered
first GST return
businesses

 Businesses that are
newly registered for
GST

 GST-registered
businesses with new
business
arrangement or
change in GST
personnel

2.1.1 When to adopt ASK
Businesses may implement each section individually or put all 3 sections in
place.

For more information on GST Practices and Pre-Filing Checklist, please visit
our website www.iras.gov.sg/irashome/ASK.
2.2

With effect from 1 Jan 2013, for the purpose of applying for or renewing GST
schemes1 where ASK review is a pre-requisite, the ASK Annual Review must
be:
a)

Performed by an individual accredited with Singapore Institute of
Accredited Tax Professionals 2 ("SIATP") as Accredited Tax Advisor
(GST) [hereafter termed as ATA (GST)] or Accredited Tax Practitioner
(GST) [hereafter termed as ATP (GST)]; or

Performed by the GST-registered business and certified by an individual
accredited with SIATP as ATA (GST) or ATP (GST), adhering to the
certification procedures set out in paragraph 10.

2.3

The ATA (GST) or ATP (GST) may either be an in-house staff or external party.

2.4

Please refer to paragraph 6 for the various arrangements to conduct ASK
Annual Review.

ASK Annual Review is required when applying for Import GST Deferment Scheme (IGDS), Approved
Marine Customer Scheme (AMCS), Approved Contract Manufacturer and Trader (ACMT) Scheme,
Approved Refiner and Consolidator Scheme (ARCS), Major Exporter Scheme (MES) or Approved
Import GST Suspension Scheme (AISS). ASK Annual Review is required for renewal of ACMT, MES
and IGDS. Please refer to the respective e-Tax Guide of the GST schemes for details.
2

For more information on accreditation with Singapore Institute of Accredited Tax Professionals
(SIATP), please visit www.siatp.org.sg

Benefits of adopting ASK

3.1

GST-registered businesses which adopt ASK will enjoy the following benefits:
a)
b)
c)
d)

e)
f)

Understand GST requirements on filing and record-keeping;
Ensure accuracy of GST submissions;
Reduce risks of incurring penalties on errors made;
Discover past GST errors early for timely disclosure to IRAS, and enjoy
zero or reduced penalties under IRAS’ Voluntary Disclosure Programme
(VDP);
Enjoy administrative concessions for common errors disclosed through
the course of ASK Annual Review; and
Fulfil requirement for application or renewal of specific GST schemes.

Errors discovered in the course of ASK Annual Review

4.1

IRAS will waive the 5% late payment penalty if businesses undertake the ASK
Annual Review to voluntarily disclose past error(s) within one year from the
statutory filing date of their last GST return in respect of the financial year
reviewed. For businesses which do not adopt ASK, the penalty will be waived
only if the voluntary disclosure was made within one year from the statutory
filing deadline of each GST return. This means that businesses adopting ASK
Annual Review may enjoy a longer grace period for disclosure of errors. This is
provided that all the qualifying conditions under the Voluntary Disclosure
Programme (VDP) are met and the situation does not fall within the specific
exclusions from the programme.

4.2

For voluntary disclosures made after the one-year grace period, IRAS will
impose a reduced penalty of 5% of tax undercharged if the conditions under the
VDP are met.

4.3

For more information, please refer to e-Tax Guide “IRAS’ Voluntary Disclosure
Programme”.

Administrative Concessions for common errors disclosed through the
ASK Annual Review

5.1

To provide greater transparency and certainty to businesses, a list of
administrative concessions for common errors disclosed through the ASK
reviews is published in this guide. There is no need to seek the Comptroller’s
approval to enjoy any of these administrative concessions. Instead, businesses
are to self-assess if their errors fall within the scenarios described and that the
conditions (if any) specified are satisfied before adopting the administrative
3

concessions. For more details, please refer to Para 5.2 of the section “Step 5 Quantify your Errors (if any) and Submit your Findings to IRAS for Review”.

Various arrangements to perform ASK Annual Review

6.1

ASK Annual Review may be conducted under any of the 3 arrangements:
Arrangement 1:

Arrangement 2:

Arrangement 3:

Review conducted
by GST-registered
business

Review conducted
by in-house or
external
ATA (GST) or
ATP (GST)

Review conducted
by GST-registered
business and
certified by
external
ATA (GST) or
ATP (GST)

6.2

Businesses which adopt ASK voluntarily

6.2.1

GST-registered businesses which adopt ASK voluntarily (for purposes of
enjoying the VDP relief, etc.) can choose to conduct the ASK Annual Review
under any of the arrangements, based on the needs of their business.

6.2.2

For record purposes, a business which performs ASK Annual Review
voluntarily under ‘Arrangement 2 or 3’ should provide the details of the ATA
(GST) or ATP (GST) in the completed ASK Declaration Form submitted to
IRAS. The ATA (GST) or ATP (GST) may either be an in-house staff or
external party.

6.3

Businesses applying for or renewing GST schemes where ASK is specified as
a pre-requisite
For the purpose of applying for or renewing GST schemes, ‘Arrangement 2 or
3’ has to be adopted for the ASK Annual Review. In instances where the
review or certification is outsourced to an external ATA (GST) or ATP (GST),
the GST-registered business is still responsible for the completeness and
accuracy of the ASK Declaration.

6.3.1

Review conducted by in-house or external ATA (GST) or ATP (GST) under
Arrangement 2
Both the GST-registered business and the in-house/external ATA (GST) or
ATP (GST) must complete the ASK Declaration Form.
4

6.3.2

Review conducted by GST-registered business and certified by external ATA
(GST) or ATP (GST) under Arrangement 3

6.3.2.1 Where the GST-registered business does not have any in-house staff who is
an ATA (GST) or ATP (GST) and does not wish to outsource the review to an
external party with the relevant accreditations, the GST-registered business
may perform the ASK Annual Review under ‘Arrangement 3’.
6.3.2.2 Under Arrangement 3, the GST-registered business performs ASK Annual
Review in-house, but engages an external ATA (GST) or ATP (GST) to verify
if the ASK Annual Review performed in-house adheres to the audit
methodology prescribed in the ASK Annual Review Guide. The external ATA
(GST) or ATP (GST) will verify this by performing the certification procedures
set out in paragraph 10.
6.3.2.3 The GST-registered business will need to complete the ASK Declaration Form.
The external ATA (GST) or ATP (GST) will need to complete the “Report Certification of ASK Annual Review” and enclose findings if there were
exceptions.

Getting ready for the ASK Annual Review
Who should read this section:
The person undertaking ASK Annual Review

7.1

You should get ready the following:
a) GST declarations for the financial year under ASK annual review.
b) Sales and Purchase listings for the selected period under ASK annual
review.
c) Accounting records and documents supporting all GST declarations for the
period under review. The supporting documents would include:
i) Tax Invoices, Simplified Tax Invoices, Receipts
ii) Credit Notes, Debit Notes
iii) Export Permits, Subsidiary Export Certificate, Note of Shipment, IESGP
permits
iv) Parcel Despatch Note, Courier Consignment Note
v) Import Permits, Subsidiary Import Certificate
vi) Inward Summary Report from Air Express Companies (AEC)
vii) Other Transport Documents (e.g. Bill of Lading, Air waybill)
viii) Documents in relation to Tourist Refund Scheme (TRS)
d) Financial Statements or Management Account for the financial year under
ASK annual review.

7.2

If the GST entities under review are under group registration, the representative
member should complete the ASK Annual Review on a group basis. In the
selection of samples, the samples should be allocated to the group members
(excluding inactive members and members with wholly intra-group supplies) in
proportion to their “total supplies and total purchases” for the period under
review. For the supplies vs. turnover analysis, the GST group is advised to
aggregate the members’ turnover from financial statements or management
accounts.

7.3

If divisional registration is involved, the parent entity should complete the ASK
Annual Review for the entire entity. In terms of the selection of samples, the
samples should be allocated to the divisions in proportion to their “total supplies
and total purchases” for the selected period under review. For the supplies vs.
turnover analysis, the parent entity is advised to aggregate the GST divisions’
turnover from financial statements or management accounts.

Guidance on ASK Annual Review
Who should read this section:
The person undertaking ASK Annual Review

8.1

The specified sample size and methodology of selecting samples are the
minimum requirements if this review is requested by IRAS for a specific purpose.
Other than that, they serve as suggested guidelines to help businesses
determine how much and what to check in conducting an annual review for GST
health-check.

8.2

IRAS recommends quantitative indicators at various steps in the ASK Annual
Review process to help businesses flag out differences that are significant
enough to warrant further review/investigation. While the size of differences
below the recommended threshold may not be considered as significant under
ASK Annual Review, this does not necessarily imply that the GST declarations
are error-free.

8.3

Businesses may wish to conduct their own checks and ascertain whether the
differences can be explained.

8.4

IRAS reserves the right to verify and extend the scope of checks beyond the
samples selected by businesses which have performed the checks according
to this ASK Annual Review Guide. IRAS may also obtain additional information
or documents in relation to the errors that have been disclosed. Should
additional errors be detected during the course of IRAS’ checks/audits,
they will not qualify for VDP.

Overview of the ASK Annual Review Process
Who should read this section:
The person undertaking ASK Annual Review

9.1

ASK Annual Review Process is a 5-step process. The subsequent paragraphs
give details of the objective and requirements of each step.
STEP 1
1. Review GST
Declarations

Review your GST Declarations for a Financial
Year

STEP 2
Select GST Return(s) for Review

STEP 3
Perform Checks for the Selected GST Return(s)

2. Select GST Return(s)
for Review

STEP 3A
Check your Standard-rated Supplies and
Output Tax

STEP 3B
Check your Zero-rated Supplies

3. Perform Checks for
the Selected GST
Return(s)

STEP 3C
Check your Exempt Supplies

STEP 3C-1
If you are ACTIVELY making exempt supplies

STEP 3C-2
If you are in general business

4. Review and
Compare Financial
Statements against
GST Declarations

STEP 3D
Check your Input Tax and Refunds Claimed
(on Local Purchases, Imports with GST Paid,
Tourist Refund Scheme and Bad Debt Relief)

STEP 3E
Check your Imports with GST Suspended (e.g.
under MES) or with GST Deferred (under IGDS)

5. Quantify Errors and
Submit Findings to
IRAS

STEP 4
Review your Financial Statements or
Management Accounts for the Same Financial
Year

STEP 5
Quantify your Errors (if any) and Submit your
Findings to IRAS for Review

Step 1

Review your GST Declarations for a Financial Year

Overview
The purpose of this step is to detect possible errors in your GST returns in respect of
a financial year. If discrepancies are noted from this analytical review, you have to
explain and quantify the errors (if any).

Review your GST Declaration

1.1

Retrieve your GST returns filed for the past financial year.
If your financial year ends on 31 Dec 2015, you should retrieve your GST
returns filed for the period 1 Jan 2015 to 31 Dec 2015.

You can do this in a few clicks with the GST e-Service, "Retrieve Past GST
Returns/Assessments for ASK Review".
1.2

It is

Complete the analytical review by inputting the amounts from your GST returns
into Template 1.
Template 1 is formulated to assist you in detecting possible
errors in your GST returns. Various analyses are done to test
whether your GST declarations are in line with your business
environment and financial results. It is also for you to record
down the results of your checks conducted in Steps 1 and 4.

Template 1
(click to
download)

1.3 Review the results shown in the template and perform the following checks:

Step Checks
a

Check whether there are any
major fluctuations in the standardrated
supplies,
zero-rated
supplies, exempt supplies and
taxable
purchases
declared
during the financial year.

Action
Assess if the fluctuation is in line with
your business cycle 3 or due to
significant change that has happened to
your business.
A substantial jump in standardrated supplies could be due to
once-off disposal of commercial
property. Assess if you have
charged and accounted for GST
on the sale of commercial
property in your GST returns.

Check
whether
there
are If the difference is  $10,000 (i.e.
significant differences between negative value of $10,000), explain and
“Declared output tax” and reconcile the difference.
“Computed output tax”
You may have under-accounted
output tax or made a reporting
error in the standard-rated
supplies figure.

Check
whether
there
are If the difference is  $10,000, explain
significant differences between and reconcile the difference.
“Declared
input
tax”
and
You may have over-claimed
“Computed input tax”
input tax or made an error in the
taxable purchases figure.

Compute the Total Taxable If the yearly ratio is > 1.2 (i.e. your
Purchases over Total Supplies (in purchases are much higher than your
short, TP/TS) ratio for the year.
sales), evaluate if this trend is
reasonable4 and explain reasons for the
high TP/TS ratio.
You may have under-declared
your supplies or over-declared
your taxable purchases.

1.4

Record the results of your checks and your explanation for the discrepancies
(if any) in Template 1.

It is common for businesses to have cyclical fluctuations in their sales and/or purchases in certain
periods of the year. For example, retail businesses generally have higher sales during the Great
Singapore Sale in the months of May and June as well as during festive periods e.g. Christmas and
Chinese New Year.

While a TP/TS ratio of >1.2 could be due to valid reasons (e.g. high purchases of machinery or stock
made in anticipation of future increase in sales), it may also flag out possible errors made in your
GST returns (e.g. omission of supplies made to related company).

Step 2

Select GST Return(s) for Review

Determine which GST return(s)
 For each of your GST returns filed for the past financial year, add up the
values of your Total Supplies in Box 4 and Taxable Purchases in Box 5.
 Select the GST return(s) with the highest total to conduct ASK Annual
Review.

Compute
Total Supplies (Box 4) +
Taxable Purchases (Box 5)
for each GST return

Select and review the
GST return(s) with
highest total

Determine number of GST return(s)
Filing Frequency

No. of return(s) to select

Monthly

Quarterly

Six-monthly

 For quarterly or six-monthly filing period, select 1 GST return.
 For monthly filing period, select 3 continuous GST returns, ensuring that
the GST return with the highest total of Box 4 + Box 5 is included.
E.g. your GST return for the month of Mar 2013 has the highest total of Box
4 + Box 5. Hence, you can choose to conduct ASK Annual Review on your
monthly GST returns for:
Option 1

Jan 2015

Feb 2015

Mar 2015

Option 2

Feb 2015

Mar 2015

Apr 2015

Option 3

Mar 2015

Apr 2015

May 2015

Step 3

Perform Checks for the Selected GST Return(s)

Overview
In Step 3, you need to perform specific checks on each figure declared in your GST
return. The checks are segmented into the following parts of this guide:
Step

GST Transactions

Check your Standard-rated Supplies and Output Tax

Check your Zero-rated Supplies

3C-1

Check your Exempt Supplies (if you are actively making exempt
supplies)

3C-2

Check your Exempt Supplies (if you are in general business)

Check your Input Tax and Refunds Claimed (on local purchases,
imports with GST paid, Tourist Refund Scheme and Bad Debt
Relief)

Check your Imports with GST Suspended (e.g. under MES) or with
GST Deferred (under IGDS)

Review your listing

Retrieve the following:
a. your GST return filed for the accounting period(s) selected in Step 2; and
b. the various listings used when filing the GST return.
If you are using our recommended Record-Keeping Templates, the figure declared
in the respective box of your GST return should be obtained based on the listing(s) as
shown below.

Box (in the GST return)
Listing

Standard-rated Supplies



Exempt Supplies
Taxable Purchases (Local)
Taxable Purchases
(Imports – GST Paid)
Refund



Zero-rated Supplies

Tourist



Scheme



Claims



Bad Debt Relief Claims
Taxable Purchases






(Imports - GST Suspended)
Taxable Purchases



(Imports - GST Deferred)

For example, to check your figure declared in Box 7 (i.e. “Input tax and refunds
claimed”), you should retrieve the following listings:
 Taxable Purchases (Local)
 Taxable Purchases (Imports - GST Paid)
 Tourist Refund Scheme Claims
 Bad Debt Relief Claims
 Taxable Purchases (Imports - GST Deferred) if you are under Import GST
Deferment Scheme (IGDS)

1.2

Refer to paragraph 1 of Steps 3A to 3E on the checks to be performed on each
listing.
13

Select samples from your listing
For each figure declared in your GST return, you must check the supporting
documents of either all the transactions reported or a representative sample
selected from your listing.
Refer to paragraph 2 of Steps 3A to 3E on what your selected samples must
cover.
Follow the flowchart below to determine the amount of samples to be selected
for each of Steps 3A to 3E.
Flowchart on the Selection of Samples

Is the total number of
transactions in your
listing for the selected
return(s) > 30?

Proceed to check your
supporting documents
for all transactions in the
listing.

Yes
a. Select a total of 30 samples from your
listing.
b. Please refer to paragraph 2 of Steps 3A
to 3E on what your selected samples
must cover.

Do these 30 samples
cover ≥ 30% of the total
value in your listing?

Yes
Proceed to check your supporting
documents for these 30 samples.

a. Select more samples
until the samples cover
≥ 30% of the total value
in
your
listing.
Alternatively, select any
other 30 more samples
to
make
up
the
maximum total of 60
samples. For standardrated supplies, select
any 10 more samples to
make up the maximum
of 40 samples.

For monthly filing period, apply the selection process on your listing for the
selected 3 continuous returns and ensure that the samples are selected from
each return.
See on the next page for illustration.
14

If you are on monthly filing period
Assume you have selected your GST returns for Jan, Feb and Mar 2015 to perform ASK
Annual Review on your zero-rated supplies.
 If your zero-rated supplies listing for this 3-month period (i.e. Jan, Feb and Mar 2015) have
less than 30 transactions in total, you will need to perform checks on ALL transactions.
 If your total number of transactions for this 3-month period is more than 30, you should
first select 30 samples in total from the 3-month period and see if these 30 samples cover
minimum 30% of the total value of the transactions. If the 30 samples cover less than 30%
of the total value of the transactions, you should select more samples to try reaching 30%
of the total value, up to a maximum of 60 transactions in total.
E.g. Your listing shows as follows:
Month
Jan 2015
Feb 2015
Mar 2015
Total

No. of
transactions
49
66
85
200

Total value of zero-rated
supplies in listing
$10,563
$20,572
$41,742
$72,877

From these 200 transactions, you are to first select transactions from each month to make
up a minimum of 30 samples. See if these 30 samples cover at least 30% of the total
transactions value for 3-month period (i.e. 30% x $72,877).
Value of the 30
samples

Do you need to select more
samples?

Your sample size
will be:

Equal or more
than 30% of the
total transactions
value

No.

Less than 30% of
the total
transaction value

Yes.
E.g. You select another 10 samples
and the value of these 40 samples
can reach 30% of the total
transactions value.
Yes.
E.g. You select another 30 samples
and the value of these 60 samples
still cannot reach 30% of the total
transactions value.

60
(i.e. the maximum
number of samples
required)

Check your supporting documents for the samples selected
Refer to paragraph 3 of Steps 3A to 3E on the checks to be performed on your
samples selected.

Step 3A

Check your Standard-rated Supplies and Output Tax

Review your listing
Perform the following checks on your standard-rated supplies and output tax
listing.
Check that the total amount of your listing tallies with the value of standardrated supplies and output tax declared in Boxes 1 and 6 of your GST return.
a. Check if the transactions in the listing comply with the time of supply rule5.
b. To ensure completeness, run through the invoice numbers in your listing
and see if there is any missing invoice number not found in the listing.
c. Check if there is any transaction that reduces the ‘Sales Amount
excluding GST’ and the ‘GST Amount’ in your listing. Ensure that the
reduction is made on your sales based on either your credit note issued
to the customer or debit note received from your customer during the
accounting period of your GST return.
d. Ensure that you have included all your sales in the listing and apply the
GST treatment correctly on your transactions.
Remember to include:
 Cash sales
 Local sales made by your overseas principal for whom you are
acting as the local agent under Section 33(2) of GST Act
 Sales made outside your usual course of business (e.g. on used
equipment, scrap metal, empty boxes, etc.)
 Recovery of expenses you incurred as a principal from another
party
 Goods given free as gifts including those that are not
commercial samples, where credit for input tax has been
allowed to you and which costs >$200 (include free gift given as
employee benefit) with effect from 1 Oct 2012
 Sale or disposal of your business asset

As a good practice, use the Pre-Filing Checklist, "Standard-rated
Supplies and Output tax" when filing your GST return.

Please refer to the e-Tax Guide, “GST: Time of Supply Rules” for more information.

Select samples from your listing
Follow the ‘Flowchart on the Selection of Samples’ in Step 3 - Overview. If your
standard-rated supplies listing has more than 30 transactions, you should select:


at least 30 samples to cover minimum 30% of the total value of standardrated supplies in your listing, or a maximum of 40 samples; and



At least 1 sample from each of the category below that applies to your
business.
Category
Standard-rated supplies relating to your trade covering:
 Different customers
 Tax invoices billed in foreign currency
 Credit notes issued to / debit notes received from your customers
Standard-rated supplies not relating to your trade (e.g. reimbursements,
deemed supplies, sale or disposal of fixed assets)
Standard-rated supplies made to your related parties and those which you have
made as the local agent of your overseas principal under Section 33(2)

Check your supporting documents for the samples selected

3.1

Retrieve your source documents for the samples selected in Step 3A.2. The
source documents include:




3.2

Tax invoices, simplified tax invoices and receipts issued by you;
Credit notes issued to your customers; and
Debit notes received from your customers.

Perform the following checks on your source documents and listing.
a. For each of the samples which you have issued a tax invoice, simplified tax
invoice or receipt, check that:
i.

GST is charged at the correct tax rate at the time of your sale.

ii. The ‘Total Amount Excluding GST’ and the ‘Total GST Amount’ are
recorded correctly in your listing based on the source document.

As GST amount may not be shown separately on your simplified tax
invoices and receipts, you should account for GST by re-grossing the Total
Amount Including GST based on tax fraction (e.g. when GST rate is 7%,
the tax fraction will be 7/107).

iii. If your tax invoice is issued in foreign currency, it must also show the
‘Total GST Amount’ in Singapore Dollars. Ensure that you record the
Singapore Dollars values in your listing.
b. For credit notes issued to your customers and/or debit notes received from
your customers, ensure that:
i.

The credit note and/or debit note is issued to make a reduction in your
standard-rated supply and GST. It must contain the number and date of
the tax invoice issued for your original sale. If you are unable to do so
(e.g. because returned goods cannot be identified with a particular tax
invoice), you must be able to satisfy the Comptroller of GST by other
means that you have accounted for GST on the original supply.

ii. You have reported the original value of the standard-rated supply and
accounted for output tax in your GST return based on your tax invoice.
iii. The ‘Total Amount Excluding GST’ and the ‘Total GST Amount’ on the
credit note or debit note are correctly reduced in your listing.
You should reduce the value of your standard-rated supply and output tax
only once in your GST return based on either your credit note or the
customer’s debit note. Do not make your adjustments more than once.

Record the results of your checks in Template 2
Template 2 – Checklist For Standard-Rated Supplies and
Output Tax contains the above checks that you need to
perform to ensure that GST is properly charged for your
standard-rated supplies. It is also for you to record down
results of your checks.

Template 2
(click to
download)

Step 3B

Check your Zero-rated Supplies

Review your listing
Perform the following checks on your zero-rated supplies listing.
a. Check that the total sales amount of your listing tallies with the value of
zero-rated supplies declared in Box 2 of your GST return.
b. To ensure completeness, run through the invoice numbers in your listing
and see if there is any missing invoice number not found in the listing.

Select samples from your listing
Follow the ‘Flowchart on the Selection of Samples’ in Step 3 - Overview. If your
zero-rated supplies listing has more than 30 transactions, you should select:


at least 30 samples to cover minimum 30% of the total value of zero-rated
supplies in your listing, or a maximum of 60 samples; and



At least 1 sample from each of the category below that applies to your
business.
Category

Samples selected should cover:
i.

Different customers, especially your local customers

ii.

Direct export scenarios where you arrange for the export of your
goods (e.g. through your own freight forwarder)

Exports of
Goods

iii. Indirect export scenarios where you are not the one arranging

for the export of your goods
iv. Different modes of export (e.g. via air, sea, land, hand-carry,

courier, etc.)
i.
International

Different customers, especially your related parties and local
customers

Services
ii. Different types of services provided by you

Check your supporting documents for the samples selected

3.1

Retrieve your invoices issued for the samples selected in Step 3B.2. Perform
the following checks on each invoice and your zero-rated supplies listing.
a. There is no GST amount on your invoice or GST amount is recorded as zero.
b. The total sales amount is recorded correctly in your listing based on your
invoice. If your invoice is issued in foreign currency, ensure that you convert
your total sales amount into Singapore Dollars and record it in your listing.
c. From the description of sale that is stated on your invoice, determine
whether you have made a supply of goods and/or services. Check whether
you have correctly zero-rated your supply.
As a good practice, use the Pre-Filing Checklist, "Zero-rated Supplies" when
filing your GST return.

3.2

Separate checks for zero-rated goods and services

Zero-rated

GOODS
Zero-rated
supplies
Zero-rated

SERVICES

3.2.1 Checks on zero-rated supplies of goods (as determined in Step 3B.3.1c)
Under the GST law, you can zero-rate your supply of goods only when your
goods are exported out of Singapore. To prove that your goods are exported,
you are required to maintain export evidence (i.e. both transaction documents
and transport documents) specified in our e-Tax Guide, "GST: A Guide on
Exports".
However, for the purpose of this annual review, we will only require you to check
the transport document(s) for your samples. While you need not verify the
transaction documents (e.g. your delivery note or packing list, evidence of
payment received from customer, etc.) for the samples, please make sure that
you have maintained them to support your sales.
a. For each relevant sample, check whether you have maintained the transport
document(s). The type of transport document(s) required will depend on
how your goods are exported out of Singapore. Retrieve your transport
document(s).
Common Export Scenarios6

Transport Document(s)
Required

Exports via sea

Bill of lading

Exports via air

Air waybill

Exports via land

Export permit

When your goods are consolidated with other local
exporters’ goods before export via sea, air or land
When your goods are delivered to another freight
forwarder for co-loading before export via sea, air or
land
Exports via post or courier

Subsidiary Export Certificate or
Note of Shipment issued by a
freight forwarder or handling
agent
Parcel despatch note or
courier consignment note

Hand-carried exports via Changi International
Airport on or after 1 Apr 20097

Export permit endorsed
Singapore Customs

Hand-carried exports via

All documents listed in Scenario
8.1B of e-Tax Guide, “GST: A
Guide on Exports”



Changi International Airport before 1 Apr 2009;



Seletar Airport, Sea or Land

Please refer to e-Tax Guide, "GST: A Guide on Exports", for more information and for industry-specific
export scenarios (e.g. supply of bunker fuel, goods to be used as stores on vessels, etc).

With effect from 1 Apr 2009, supplies of goods that are hand-carried out of Singapore via Changi
International Airport can be zero-rated only if all conditions of the Hand-Carried Exports Scheme are
met. Please refer to e-Tax Guide, "GST: Guide on Hand-Carried Exports Scheme", for more details
of this scheme.

b. Perform the following checks on the transport document(s) for each sample.
Ensure that:
i. The transport document(s) shows your business name as the exporter.
ii. The transport document(s) indicate that the goods are to be exported
from Singapore to an overseas country.
iii. The transport document(s) contains sufficient information to support that
the goods exported are identical to the goods you sold.
Your invoice number is stated on the transport document.
The details (e.g. description, quantity and value) of goods on the transport
document can match with the details on your invoice or other documents
(such as delivery note, packing list, etc).

3.2.2 Checks on zero-rated supplies of services (as determined in Step 3B.3.1c)
You can zero-rate your supply of services only if it falls within the description of
international services under Section 21(3) of the GST Act.
The following are simple indicators to guide you on whether you have provided
international services that can qualify for zero-rating. For more information and
examples on international services, please refer to IRAS website.
a. Retrieve your invoice, contract and/or correspondences with the customer.
b. Examine the nature of your services. Determine whether you have provided
international services that fall within one of the following broad categories:
i. International transport of passengers and/or goods
ii. Services supplied directly in connection8 with:




Land or buildings located outside Singapore
Goods located outside Singapore when your services are performed
Goods to be exported out of Singapore and are supplied to an
overseas customer at the time when you perform the services

iii. Specific services performed wholly outside Singapore:




Cultural, artistic, sporting, educational or entertainment services
Exhibition or convention services
Other services that are supplementary to the above, including
organising the performance outside Singapore

Please refer to e-Tax Guide, “GST: Clarification on "Directly in Connection With" and "Directly Benefit"
for more information.

iv. Services supplied to and directly benefiting9 a person belonging outside
Singapore at the time when you perform the services
v. Prescribed services supplied to and directly benefiting9 an overseas
person belonging outside Singapore in his business capacity (and not in
his private or personal capacity)
vi. Prescribed services
transmission

comprising

international

telecommunication

c. If your services do not fall within any of the categories in Step 3B.3.3b,
please refer to IRAS’ website for the complete list of international services
and determine if you have correctly zero-rated your supplies of services.
4

Record the results of your checks in Template 3
Template 3 – Checklist For Zero-Rated Supplies contains the
above checks that you need to perform to ensure that supplies
qualify for zero-rating and export documents are maintained
for goods that are zero-rated. It is also for you to record the
results of your checks.

Template 3
(click to
download)

Step 3C

Check your Exempt Supplies

•

Step 3C-1: If you are actively making exempt
supplies

•

Step 3C-2: If you are in general business

Instructions
You only need to perform either Step 3C-1 or Step 3C-2 on your exempt supplies.

Perform Step 3C-1 if:
Perform Step 3C-1 if your core business falls into one of the following categories:


Developing or investing in residential properties (i.e. you generate income from
your sale and/or lease of residential properties)



Providing financial services (e.g. as a financial institution)



Importing and supplying investment precious metals (IPM) locally with effect from
1 Oct 2012.

Perform Step 3C-2 if:
If your core business does not fall into any of the above categories but you have made
exempt supplies in the ordinary course of your business, you do not need to perform
Step 3C-1. Proceed to Step 3C-2 for general business instead.

Step 3C-1

Check your Exempt Supplies if you are actively
making exempt supplies

Review your listing
Perform the following checks on your exempt supplies listing.
Check that the total amount of your listing tallies with the value of exempt
supplies declared in Box 3 of your GST return.
a. Run through the invoice numbers in your listing and see if there is any
missing invoice number not found in the listing.
b. Check if there is any transaction that reduces the ‘Sales Amount’ in your
listing. Ensure that the reduction is made on your sales based on your
credit note issued to the customer during the accounting period of your
GST return. Your listing should record down the reference number of
your credit note.
c. Ensure that the value of exempt supplies is reported correctly in your
listing. Please refer to our e-Tax Guide, “GST: How Do I Prepare My
GST Return” on how to fill in Box 3.
The value of exempt supply to be reported in Box 3 of the GST return
depends on the type of your exempt transaction. E.g. the value of
exempt supply for sale of shares is the gross sales proceeds from the
sale, while the value of exempt supply for hedging activities (such as
swap transactions, futures contracts, etc.) should be the net realised
gain or loss arising from the transaction.
If your exempt transaction results in a net realised loss, you should
include the absolute value (i.e. drop the negative sign) in Box 3 of your
GST return.

d. Ensure that you have correctly applied the GST treatment in exempting
the supplies and reported all exempt supplies made.
Remember to include:
 Sale or lease of residential properties
 Income like bank interest, foreign exchange rate gain or loss relating
to financial services provided in addition to your core business. For
instance, if you are in the life insurance business, you are also
required to report other sources of exempt supplies like interest
income from bank deposit, etc.
As a good practice, use the Pre-Filing Checklist, "Exempt SuppliesProperties, Financial Services or Investment Precious Metals" when
filing your GST return.

Select samples from your listing
Follow the ‘Flowchart on the Selection of Samples’ in Step 3 - Overview. If your
exempt supplies listing has more than 30 transactions, you should select:


at least 30 samples to cover minimum 30% of the total value of exempt
supplies in your listing, or a maximum of 60 samples; and



At least 1 sample from each of the category below that applies to your
business.
Category
Exempt supplies relating to your trade covering:
 Different categories or types of transactions
 Different customers
Exempt supplies not relating to your trade (e.g. interest income from bank
deposit, rental income from lease of residential properties, etc.)

Check your supporting documents for the samples selected

3.1

Retrieve your invoices and receipts issued for the samples selected in Step 3C1.2.

3.2

Perform the following checks on each invoice or receipt and your exempt
supplies listing.
a. The total sales amount is recorded correctly in your listing based on your

invoice or receipt. If your invoice is issued in foreign currency, ensure that
you convert your total sales amount into Singapore Dollars and record it in
your listing.
b. The nature of your transaction qualifies as an exempt supply.

Record the results of your checks in Template 4

Template 4 – Checklist For Exempt Supplies – Ppty & FS
contains the above checks that you need to perform to ensure
that supplies qualify for GST exemption. It is also for you to
record down results of your checks.

Template 4
(click to
download)

Step 3C-2

Check your Exempt Supplies if you are in
general business

Review your listing
Perform the following checks on your exempt supplies listing.
a. Check that the total amount of your listing tallies with the value of exempt
supplies declared in Box 3 of your GST return.
b. Ensure that the value of exempt supplies is reported correctly in your listing.
Please refer to our e-Tax Guide, “GST: How Do I Prepare My GST Return”
on how to fill in Box 3.
The value of exempt supply to be reported in Box 3 of the GST return
depends on the type of your exempt transaction. E.g. the value of exempt
supply for sale of shares is the gross sales proceeds from the sale, while
the value of exempt supply for hedging activities (such as swap
transactions, futures contracts, etc.) should be the net realised gain or loss
arising from the transaction.
If your exempt transaction results in a net realised loss, you should include
the absolute value (i.e. drop the negative sign) in Box 3 of your GST return.

c. Ensure that you have correctly applied the GST treatment in exempting your
supplies and reported all exempt supplies made.
Remember to include:
 Sale or lease of residential properties
 Income from financial services like bank interest, foreign exchange rate
gain or loss, interest earned from loan to related company, etc.
As a good practice, use the Pre-Filing Checklist, "Exempt Supplies –
General Business" when filing your GST return.

Record the results of your checks in Template 5

Template 5 – Checklist For Exempt Supplies – General
Business contains the above checks that you need to perform
to ensure that supplies qualify for GST exemption. It is also
for you to record down results of your checks.

Template 5
(click to
download)

Step 3D

Check your Input Tax and Refunds Claimed
(on Local Purchases, Imports with GST Paid, Tourist
Refund Scheme and Bad Debt Relief)

Review your listing(s)

1.1

Perform the following checks on the listing(s) for your input tax and refunds
claimed.
a. Check that the total amount of your respective listing(s) tallies with the value
declared in Box 5, Box 7, Box 10 and Box 11 of your GST return (please
refer to paragraph 1.1 of Step 3 - Overview).
If you have been approved to import goods with GST suspended (e.g. under
the Major Exporter Scheme (MES), etc.), the value of such imports should
also be included in Box 5 of your GST return.
Similarly, if you have been approved to import goods with GST deferred
(under the Import GST Deferment Scheme (IGDS)), the value of such
imports and the corresponding import GST deferred that are attributable to
your taxable supplies should be included in Box 5 and Box 7 of your GST
return. Please refer to Step 3E on how to check your imports with GST
suspended or deferred.
b. If you are not approved under the MES, IGDS or any other GST scheme to
import goods with GST suspended or deferred, run through your listing(s)
and see if there is any import permit number that begins with ‘ME’ or ‘MC’.
This is to check whether you have wrongly imported goods with GST
suspended or deferred by using another business’ MES or IGDS status.
If yes, you should exclude such imports from your GST return and write to the
Comptroller of GST for rectification of the error.

c. Look through the dates of transaction, invoice or import permit recorded in
your listing(s). For transactions with dates falling before the accounting
period of the selected GST return, ensure that you did not claim the input
tax again in your GST returns for other accounting periods.
You must hold the supporting tax invoice or import permit when you make
the input tax claim in your GST return. Hence, the dates recorded in your
listing(s) should generally fall within or before the accounting period of your
GST return.

With effect from 1 Jan 2015
d. If you have claimed import GST in full on re-imported goods belonging to
your local customers or GST-registered overseas customers, which you
previously sent overseas for value-added activities (e.g. testing, repair or
assembly), please ensure that you satisfy all the conditions and
requirements listed in the e-Tax Guide “GST: Claiming of GST on re-import
of value-added goods”.
e. Check that you do not make input tax claims on the same transaction more
than once.
The possibility of you making duplicate input tax claims can be reduced if you
generate your listing(s) using accounting software which has in-built functions
or controls that can prohibit or highlight duplicate entries.

f. Retrieve all credit notes received from your suppliers or debit notes issued
to your suppliers during the accounting period of your GST return. Ensure
that the ‘Purchase Amount Excluding GST’ and the ‘GST Amount’ have
been reduced correctly in your listing(s) based on these credit notes or debit
notes.
g. Run through your listing(s) and pick out transactions with description or of
nature such as entertainment, phone charges, transport claims,
miscellaneous expenses, medical expenses9, etc. Not all these claims are
claimable, even if they were incurred for your business purposes.
h. Ensure that you do not claim any input tax that is not allowable.
You should not claim input tax on the following:
 Purchases from non-GST registered suppliers
 Purchases where input tax is specifically not allowed:
 Club subscription fee charged by sporting and recreational clubs
 Medical expenses, medical and accident insurance premium incurred
by your staff (excluding those covered under the Work Injury
Compensation Act or under any collective agreement under the
Industrial Relations Act)
 Benefits provided to the family members or relatives of your staff
 Costs and running expenses (e.g. on petrol, parking, repair &
maintenance, insurance of motor cars (except for Q-plated cars)

As a good practice, use the Pre-Filing Checklist, "Taxable Purchases and
Input Tax & Refunds Claimed" when filing your GST return.

Medical expenses are not claimable unless they are obligatory under the Work Injury Compensation
Act or under any collective agreement within the meaning of the Industrial Relations Act.

1.2

Follow the flowchart below to determine if you are required to apportion your
input tax claims. If yes, ensure that you have apportioned and claimed your
input tax correctly.

Do you make
exempt supplies?

You do not
have
to
apportion your
input
tax
claims.

Yes

Are you actively making exempt
supplies, e.g.:
 as a property developer or property
investor generating income from
sale and/or lease of residential
property; or
 in the business of providing
financial services; or
 In the business of importing and
making local supply of IPM?


Please use the Pre-Filing Checklist,
"Exempt
SuppliesGeneral
Business" to determine how to claim
your input tax.

Yes

Please use the Pre-Filing Checklist,
"Exempt Supplies- Properties,
Financial Services or Investment
Precious Metals" to determine how
to claim your input tax.

Select samples from your listing
Follow the ‘Flowchart on the Selection of Samples’ in Step 3 - Overview. If the
total number of transactions in your various listing(s) for input tax and refund
claims adds up to more than 30, you should select:


at least 30 samples to cover minimum 30% of the total value of input tax
and refund claims in your listing(s), or a maximum of 60 samples;



sample from each of the category below that applies to your business; and
Category

Samples selected should include:
Trade Purchases and Expenses covering:

Local Purchases

Different nature of goods or services purchased

ii. Tax invoices billed in foreign currency
Imports with GST paid
Tourist Refund Scheme (“TRS”) Claims
Bad Debt Relief (“BDR”) Claims



In instances you have made Tourist Refund Scheme Claims and/or Bad
Debt Relief Claims, please select 5 more samples from each of the
categories.

Check your supporting documents for the samples selected

3.1

Checks on your input tax claims on Local Purchases
Retrieve the source documents (i.e. tax invoices, simplified tax invoices and/or
receipts received by you) for the samples selected in Step 3D.2.
Perform the following checks on your source documents and listing:
a. The tax invoice is addressed to your business name and shows the amount
of GST charged on your purchase.
b. The ‘Purchase Amount Excluding GST’ and the ‘Total GST Amount’ are
recorded correctly in your listing based on the source document.
As GST amount
not10be shown separately on simplified tax invoices and
tax may
fraction
receipts, you should claim for GST by re-grossing the Total Amount Including
GST based on tax fraction11.

c. If the source document (tax invoice) is issued in foreign currency, you
should claim input tax based on the ‘Total GST Amount’ shown in
Singapore Dollars or by using the exchange rate stated by the supplier on
the tax invoice. You should not use your own exchange rate to claim input
tax on your purchase.
d. The purchase is incurred wholly for your business purposes and is
allowable. Check that you do not claim input tax on those purchases listed
in Step 3D.1.1g.
3.2

Checks on your input tax claims on Imports (with GST paid)
Ensure that you have the supporting import permits or subsidiary import
certificates for the samples selected in Step 3D.2.
Perform the following checks on your import permit or subsidiary import
certificate and listing for each sample. Check that:
a. The import permit or subsidiary import certificate shows your business name
as the importer.
b. The ‘Total Amount Excluding GST’ and the ‘Total GST Amount’ are
recorded correctly in your listing based on the CIF amount and GST amount
stated on the import permit or subsidiary import certificate.
c. The goods are imported for your business purposes.

E.g. When GST rate is 7%, the tax fraction will be 7/107.

3.3

Checks on your refunds claimed on Tourist Refund Scheme
If you are operating the Tourist Refund Scheme as an independent retailer, you
would give the GST refunds to your customers (who are eligible tourists)
through Central Refund Counter (CRC) operator and then recover the tax from
the Comptroller of GST in your GST returns.
Below are simple checks to help you in ensuring that your refunds claimed on
Tourist Refund Scheme are correct. Ensure that you have these supporting
documents for the samples selected in Step 3D.2. The source documents
include:
 Separate account to record sales and refunds made under the scheme


Tax invoices, simplified tax invoices and/or receipts issued by you for the
goods sold



The digitally signed refund transaction (XML file) provided by Central
Clearing House (CCH) upon your request, showing the customs processed
eTRS transactions that have been electronically stamped at the airports or
cruise terminals11



Refunded transaction details files downloaded from CRC’s interface as
evidence of your GST refund made to tourists through CRC

Perform the following checks on your source documents and listing for each
sample. Check that:
a. Trace all the tax invoices / receipts of your original sales linked to the eTRS
tickets:
 You are able to trace all the tax invoices / receipts stated in the eTRS
tickets.
 eTRS ticket was issued for each tax invoice / receipt.
 You have reported the original value of the standard-rated supply and
accounted for output tax in your GST return based on your tax invoice or
receipt.
 The GST value reflected in CCH’s file is not higher than the GST amount
reflected in tax invoice/receipt.
b. Check from CCH’s file that the eTRS ticket was endorsed by Singapore
Customs within 2 months from the date of tax invoice / receipt.
Check the transaction details files downloaded from CRC's interface

Applicable to eTRS transactions approved and refunded at the cruise terminals prior to 1 Sep 2017
in relation to purchases made prior to 1 Jul 2017.

c. The tourist had claimed the eTRS refund from CRC within 2 months from
the date of approval of the tourist's application for refund.
d. The refund was made to the tourist within 3 months after the date of approval
of the tourist’s application for refund.

3.4

Checks on your refunds claimed for Bad Debt Relief
Ensure that you have completed the checklist “Self-review of Eligibility to
Claim Bad Debt Relief” and satisfied all the conditions listed in that checklist.

Record the results of your checks in Template 6
Template 6 – Checklist For Input Tax and Refunds Claimed
contains the above checks that you need to perform to ensure
that GST is properly claimed. It is also for you to record down
results of your checks.

Template 6
(click to
download)

Step 3E

Check your Imports with GST Suspended (e.g. under
MES) or with GST Deferred (under IGDS)

Overview
GST is chargeable upon importation of goods in Singapore. However, GST on imports
may be suspended under certain GST schemes e.g. Major Exporter Scheme (MES),
Approved Third Party Logistics Company Scheme (A3PL), Approved Import GST
Suspension Scheme (AISS), Approved Contract Manufacturer and Trader Scheme
(ACMT) applicable to approved contract manufacturers.
Unless specified by the GST schemes, if you have imported goods with GST
suspended under such scheme(s), you need to declare the total value of goods
imported under such scheme(s) in Box 9 and include this amount in Box 5 (i.e. “Total
value of taxable purchases”) of your GST return.
In addition, GST on imports may also be deferred under the Import GST Deferment
Scheme (IGDS). If you have imported goods with GST deferred under IGDS, you need
to declare the value of such imports in Box 17 (“Total value of goods imported under
this scheme”) and the corresponding import GST in Box 15 (“Deferred import GST
payable”) of your GST return. After which, you can then include the import amount in
Box 5 (“Total value of taxable purchases”) and your GST claim in Box 7 (“Input tax
and refunds claimed”) of your GST return provided that such imports under IGDS are
attributable to the making of your taxable supplies.
The following steps are tailored specifically for GST-registered businesses under MES
or IGDS. If you are under MES or IGDS, you would need to complete the steps below
to verify the accuracy of your Box 9 figure or Box 15 and Box 17 figures respectively.
The pre-filing checklists and ASK Annual review are meant for all businesses and do
not cover specific GST treatment or requirements under these special schemes. If you
are under other GST scheme(s) (e.g. AISS, Approved Third Party Logistics Company
(3PL) Scheme, Approved Contract Manufacturer and Trader (ACMT) Scheme), and
some questions or steps in ASK do not address the particular GST treatment for the
scheme, you may use the steps below as a guide to verify the accuracy of your Box 9
figure, and include checks to ensure that all conditions of the scheme(s) are complied
with.

Review your listing

1.1

For imports with GST suspended (e.g. under MES)
Perform the following checks on your taxable purchases (imports - GST
suspended) listing.
a. Check that the total amount of your listing tallies with the value declared in
Box 9 and is included in Box 5 of your GST return.
b. Review if the import permits taken up under your name, through Singapore
Customs or your authorised declaring agents, tallies with your internal
records. This is to ensure that there is no unauthorised usage of your MES
status.
c. Ensure that the dates of your import permit fall within or before the
accounting period of the selected GST return. If the date of your import
permit did not fall within the accounting period of your GST return, ensure
that you did not include the same transaction in your GST returns for other
accounting periods.
With effect from 1 Jan 2015
d. If you have made use of the import suspension privileges of MES, ACMT
scheme as an ACMT Contract Manufacturer or Approved Refiner and
Consolidator Scheme (ARCS) as an Approved Refiner to re-import goods
belonging to your local customers or GST-registered overseas customers,
which you previously sent abroad for value-added activities (e.g. testing,
repair or assembly), please ensure that you satisfy all the conditions and
requirements listed in the e-Tax Guide “GST: Claiming of GST on re-import
of value-added goods”.

1.2

For imports with GST deferred (under IGDS)
Perform the following checks on your taxable purchases (imports - GST
deferred) listing.
a. Check that the total amount of your listing tallies with the values reported in
Box 15 (“Deferred import GST payable”) and Box 17 (“Total value of goods
imported under this scheme”).
b. Review if the import permits taken up under your name, through Singapore
Customs or your authorised declaring agents, tallies with your internal

records. This is to ensure that there is no unauthorised usage of your IGDS
status.
c. Look at the approval date of your import permit, which is the start date of
the validity period as stated on the permit. Ensure that the approval dates
of your import permits (including supplementary IGDS permits) fall within
the accounting period of your GST return.
With effect from 1 Jan 2015
d. If you have made use of the import suspension privileges of Import GST
Deferment Scheme to re-import goods belonging to your local customers
or GST-registered overseas customers, which you previously sent abroad
for value-added activities (e.g. testing, repair or assembly), please ensure
that you satisfy all the conditions and requirements listed in the e-Tax Guide
“GST: Claiming of GST on re-import of value-added goods”.
e. For GST deferred on imports that are wholly attributable to your taxable
supplies, check that you have included the GST amount in Box 7 (“Input tax
and refunds claimed”) and the corresponding import value in Box 5 (“Total
value of taxable purchases”) of your GST return. For GST deferred on
imports that are partly attributable to your taxable supplies, check that the
GST claimed in Box 7 has already been apportioned to claim the portion
relating to your taxable supplies.

2. Select samples from your listing
2.1.

Follow the ‘Flowchart on the Selection of Samples’ in Step 3 - Overview. If
your taxable purchases (imports - GST suspended) or taxable purchases
(imports - GST deferred) listing has more than 30 transactions, you should
select:



at least 30 samples to cover minimum 30% of the total value of taxable
purchases (imports - GST suspended) or taxable purchases (imports - GST
deferred) in your listing, or a maximum of 60 samples; and



At least 1 sample from each of the sub-category below that applies to your
business.

Main Category

Samples selected should cover the
following sub-categories:
i. Different overseas suppliers
ii. Different local suppliers

Your own imports

iii. Different types of goods purchased
iv. Different declaring agents

i. Different major overseas principals
Goods which you
have imported on
behalf of your
overseas principals
under Section 33(2) or
Section 33A of GST
Act12

ii. Goods that are subsequently sold to local or
overseas customers (i.e. where you are acting as
Section 33(2) agent)
iii. Goods that are re-exported back to the same
overseas principal (i.e. where you are acting as
Section 33A agent)

For information and conditions on sections 33(2) and 33A agents, please refer to the e-Tax Guide
“GST: Guide on Imports”.

Check your supporting documents for the samples selected
Step
3.1

3.2

For all imports
Ensure you have these supporting documents for the samples selected
in Step 3E.2 which include:


Import permits and/or Inward Summary Report from the Air Express
Companies (AEC)



Transport documents (e.g. Bill of lading, Air waybill, etc.)



Overseas suppliers’ invoices



Local suppliers’ invoices (for goods imported from overseas, but
ownership of the goods were transferred before importation)

Perform the following checks on your supporting documents and listing.
For import permits and transport documents, check that:
i.

Import permit shows your business name as the importer. If not, find
out why the permits were taken up by another person for these goods
belonging to you. If this is a genuine mistake on the importer's name,
please ensure that you are able to support your imports with
alternative documents such as invoices and shipping documents
(e.g. Bill of Lading etc). Please also ensure that similar error does not
occur again.

ii. Transport document(s) show your business name as the consignee.
iii. Purchase of goods is incurred for your business purposes.
iv. ‘Total Amount Excluding GST’ is recorded correctly in your listing
based on the CIF amount on the import permit.

Step For your own imports

For goods imported on behalf of
overseas principals as Section
33(2) or Section 33A agent, only
if the overseas principals are not
GST-registered

3.3

Ensure that:

For overseas suppliers’ invoices
issued to you, ensure that:
i.

Overseas supplier’s invoice
is
addressed
to
your
business name.

ii. Details on the overseas
supplier’s invoice match to
the transport document(s)
and import permit.

For purchases from local
suppliers but goods are imported
from overseas, ensure that:
i.

Ownership of the goods is
transferred to you before the
goods are imported into
Singapore.

ii. Local supplier has invoiced
you before the goods are
imported and cleared under
your business name.
iii. Details on the local supplier’s
invoice
match
to
the
transport document(s) and
import permit.
For re-imports under Section
33B, ensure that:

You are able to differentiate
import permits taken up for your
own goods from those belonging
to overseas principals, who must
not be GST-registered.

ii. You have a system in place to
trace the subsequent sales made
or movement of the goods
imported on behalf of your
overseas principals.
 For goods which you have
imported as Section 33(2)
agent,
ensure
that
the
subsequent sales are reported
as your standard-rated supply
if sold locally or as zero-rated
supply if exported.
 For goods which you have
imported on behalf of your
overseas
principal
under
Section 33A, ensure that they
are subsequently exported out
of Singapore back to the same
overseas principal and the
export is reported as zerorated supply in your GST
return.

i. You satisfy all the conditions
and requirements listed in the
e-Tax Guide “GST: Claiming
of GST on re-import of valueadded goods”

Step For all imports
3.4

You need to identify all the imports selected in Step 3E.2 into the following
categories and trace the subsequent sale or movement of some of the
imports selected. Follow the flowchart below to determine the samples to
be selected.

As a good practice, use the Pre-Filing Checklist, "Goods Imported under Major
Exporter Scheme / Approved 3rd Party Logistics Company / Other Approved
Schemes and Taxable Purchases" or "Goods Imported under Import GST
Deferment Scheme and Taxable Purchases" (whichever is applicable), when filing
your GST return.

Flowchart for Step 3.4 Process
Categorise all samples
selected in Step 3E.2

Goods imported on behalf
of overseas principals

Your own imports
Identify the goods imported into these 4 categories. Goods imported
under one import permit may fall into 2 or more categories.

Trading
goods

Fixed assets
e.g. machinery

Select 1 sample with
the highest import
permit value 13

Raw
materials

Re-imports under
Section 33B

No further action is required

Select 1 sample for each
overseas principal with the
highest import permit value

For each selected sample with the highest import permit value, trace import to the subsequent
movement of the goods.

At the time when you
perform this step of ASK
Annual Review, where are
the goods imported under
the selected import permit?

Stored in
warehouse?

Sold
locally?

Exported to
overseas
customer?

Exported back to the same
overseas principal under
Section 33A?

If the goods imported under this sample have no unique identifier or consists of voluminous
subsequent movement of goods, you may provide a documentation of the inventory processes and
controls in place (performed by ATA (GST) / ATP (GST)) instead of performing the next step in the
flowchart. Please refer to paragraph 4.3 for details.

If you import goods belonging to others or unable to trace import to the
subsequent movement of the goods

4.1.

If you have imported goods that belong to others or are not for your business
use, refer to Pre-Filing Checklist, "Goods Imported under Major Exporter
Scheme / Approved 3rd Party Logistics Company / Other Approved Schemes
and Taxable Purchases" or "Goods Imported under Import GST Deferment
Scheme and Taxable Purchases" (whichever is applicable) and take the
necessary actions.

4.2.

If you are unable to trace the subsequent sale or movement of the goods,
provide explanation as to why you are unable to do so and report the total import
value of the affected goods in “Disclosure of Errors” template” (refer to Step 5).

4.3.

The goods you import may have no ‘unique identifier’ (such as a unique serial
number) or have voluminous movements from the point of receipt to eventual
sales, therefore making it difficult for you to trace the movements of the goods.
As an administrative concession for MES and IGDS imports, you may instead
provide a documentation of your inventory processes and the controls you have
in place to track the movement of your imported goods at various stages (i.e.
from the point of receipt to eventual supply). A walk-through of the documented
processes14 and testing of controls15 must also be performed by the ATA (GST)
/ ATP (GST) to assure the Comptroller that there is:
a. No misuse of the benefits of the scheme;
b. All goods imported are properly accounted for; and
c. Tax on any subsequent supply has been correctly charged and accounted
for in the GST returns.

4.4.

The concession does not apply to all other types of goods and goods imported
on behalf of others (e.g. where you are acting as agents under sections 33(2),
33A and 33B of the GST Act). A business importing goods on behalf of other
parties would have the required tracking system to account to the latter on the
goods imported. Step 3.4 therefore remains compulsory.

Record the results of your checks in Template 7
Template 7 – Checklist For Taxable Purchases (Imports – GST
Suspended or Deferred) contains the above checks that you
need to perform to ensure that GST is properly suspended or
deferred according to conditions of the scheme. It is also for
you to record down results of your checks.

Template 7
(click to
download)

Please include a brief background of your business’ inventory model to provide context to the
walkthrough.
15 Testing of controls is an audit procedure to test whether the controls in place are operating effectively.
Your ATA (GST) / ATP (GST) must validate that the controls you have put in place for inbound goods,
storage of goods and outbound goods are working effectively and assess whether GST risks are
mitigated. Your ATA (GST) / ATP (GST) is required to test the controls of a minimum of 5 transactions
per goods movement leg (i.e. inbound leg, storage leg, outbound leg) for the review period.

Step 4

Review your Financial Statements or Management
Accounts for the Same Financial Year

Overview
In Step 1, you have already reviewed your GST returns filed for the past financial year.
Now in Step 4, you are to review and compare your financial statements16 against your
GST declarations for the same financial year. The checks performed in Step 4 below
provide another level of assurance that your GST declarations are complete and
accurate. If discrepancies are noted, you need to explain and quantify the errors (if
any).
4.1

Compare Sales or Turnover (in financial statements) to annual Total
Supplies (in GST returns)
Compare the Sales or Turnover reported in your financial statements to the
annual Total Supplies reported in your GST returns, and compute the difference.
When your annual Total Supplies in GST returns are significantly lower than
your Sales in the financial statements 17 , this could indicate that you have
substantially under-declared the supplies figure in your GST reporting. You
should quantify the errors (if any), unless you are able to explain for the
difference and be satisfied that they are in order.

4.1.1 If your financial year end does not coincide with your GST filing cycle, you
may determine the Sales figure (in financial statements) to compare against
your annual Total Supplies (in GST returns) in Step 4 of ASK Annual Review
as illustrated in the following example:

If your audited financial statements are not ready when you perform this step, you may use your
unaudited financial statements or your management accounts.

17 Sales

or Turnover in the financial statements should not deviate much from the annual Total Supplies
in GST returns. Some common reasons for the difference are categorised as follows:
 Out-of-scope supplies which are not required to be reported in GST returns, but are included in
the financial statements.
 Different basis on when sales are recognised in GST returns and financial statements.
 Different basis in the valuation of transactions for GST reporting and accounting.

1 Dec 2015

30 Nov 2016

Financial year
1 Oct 2015

GST filing period
(quarterly)

31 Dec 2015

31 Mar 2016

30 Jun 2016

30 Sep 2016

4.1.2 You have selected the financial year from 1 Dec 2015 to 30 Nov 2016 to
conduct ASK Annual Review on your quarterly GST returns from 1 Oct 2015 to
30 Sep 2016.
4.1.3 As your financial year does not coincide with your GST accounting periods, you
have to compute a “comparable” sales figure for the period of 1 Oct 2015 to 30
Sep 2016 and compare it against your annual Total Supplies in Step 4 of ASK
Annual Review.
4.1.4 You may choose any of the following methods that best reflects the
“comparable” sales figure:
a)

Actual sales from 1 Oct 2015 to 30 Sep 2016 based on management
accounts, including audit adjustments (if any);

Pro-rate 2 months of your audited sales from 1 Dec 2014 to 30 Nov 2015
to obtain sales for 1 Oct 2015 to 30 Nov 2015 and pro-rate 10 months of
your audited sales from 1 Dec 2015 to 30 Nov 2016 to obtain sales for 1
Dec 2015 to 30 Sep 2016. Add both pro-rated sales to obtain audited
sales figure for 1 Oct 2015 to 30 Sep 2016; or

Audited sales from 1 Dec 2015 to 30 Nov 2016 if your sales are generally
consistent throughout the years.

Follow the flowchart below to determine when you need to reconcile and explain
for the difference between your Sales and annual Total Supplies.

Are your annual Total
Supplies in GST returns
< your Sales in the
financial statements?
Compute the difference.

No further action is
required for GST
ASK Annual
Review purposes

Yes
Compute the yearly ratio of Total Standardrated Supplies (Box 1) over Total Supplies
(Box 4) of your GST returns.

Is your yearly ratio of
Total Standard-rated
Supplies over Total
Supplies > 75%?

Yes
(i.e. ratio is 75% or > 75%)

Reconcile and provide
explanation when the difference
is
more than $150,000

No
(i.e. ratio is < 75%)

Reconcile and provide
explanation when the difference
is
more than $500,000

4.2

Review for transactions with related parties and non-trade transactions
a. Review your financial statements (including the supporting schedules and
notes to financial statements, etc.) for the following transactions:

Nature of
transactions

Examples of
such transactions

i. With your related
parties (e.g.
holding company,
subsidiary
company, etc.)

 Sales made to related
company

ii. For non-trade
purposes

 Sale or disposal of
fixed asset

 Interest income from
loan to related
company

Examples of
what to look for in
your financial
statements
 Amount due from/to
related companies
or related parties
 Significant related
party transactions
 Fixed assets
 Other income

 Sale or rental of
commercial property

b. Check whether these transactions were reported in your GST returns. If
these transactions were not reported, you have to quantify and
account for the omitted transactions.
4.3

Review for outstanding payments not made to your suppliers
a. Review for purchases which you have not paid the supplier within 12 months
from the due date for payment (e.g. based on your supplier ageing report or
by matching your supplier’s tax invoices against your payment records).
b. Check whether you had accounted back the GST previously claimed on
these purchases in your GST returns. If no, you have to quantify the
amount of input tax to be accounted back.

4.4

Record the results of your checks and your explanation for the discrepancy (if
any) in Template 1 (same template used in Step 1).

Step 5

Quantify your Errors (if any) and Submit your Findings
to IRAS for Review

The GST-registered business is responsible for the completeness and accuracy of the
ASK Declaration even if the review is outsourced to an external ATA (GST) or ATP
(GST).
5.1

If errors are discovered during ASK Annual Review

5.1.1 Submit your findings to IRAS using “ASK: Declaration Form on Completing
Annual Review & Voluntary Disclosure of Errors”. In addition, you must
complete and submit the “Disclosure of Errors” template. You can find a list
of the errors in Appendix 1.
5.1.2 You do not need to submit to IRAS the checklists and templates recorded for
Steps 1 to 4 but they must be made available to us upon our request.
5.1.3 For ASK reviews submitted as a requirement for GST schemes applications or
renewals, if the error impacts the qualifying threshold set for the scheme, the
business must re-assess whether it still meets the qualifying threshold based
on the corrected values. For example, applications for the MES requires that
the applicant’s zero-rated supplies must account for more than 50% of the total
supplies or the value of zero-rated supplies is more than S$10 million for a 12month period. Therefore, where the error affects the value of zero-rated
supplies, the applicant must re-compute the value of zero-rated supplies to
determine if the qualifying condition is met.
“ASK: Declaration Form on Completing Annual Review &
Voluntary Disclosure of Errors” is a form for you to declare the
results of your findings and errors discovered (if any) to IRAS
after completion of ASK Annual Review.

5.2

Declaration &
Disclosure of
Errors Form
(click to
download)

If errors fall within the list of administrative concessions for common
errors

5.2.1 A list of administrative concessions for common errors discovered in the course
of ASK Annual Review can be found in the “ASK: Declaration Form on ASK
Administrative Concessions”. You may enjoy these administrative
concessions if your errors fall within the scenarios described and that the
conditions (if any) specified are satisfied. There is no need to seek the
Comptroller’s approval to enjoy any of these administrative concessions.
Unless otherwise stated, the administrative concessions will only apply to past

errors and businesses are required to take remedial actions to prevent
recurrence of the errors.
5.2.2 Businesses that adopt any of the administrative concessions are required to
complete the “ASK: Declaration Form on ASK Administrative Concessions”
and submit it to IRAS. No approval will be separately issued for the
administrative concessions. Businesses are required to retain the declaration
for at least 5 years.
5.2.3 In the event that IRAS discovers that a business has either wrongly applied,
abused any concession, made a false or incorrect declaration or failed to take
remedial actions, enforcement actions (such as the recovery of tax and the
imposition of penalties) may be taken against the business.
5.2.4 The scenarios cited in the administrative concessions list are not exhaustive.
For scenarios not covered in the guide or other publications issued by IRAS
(e.g. other GST guides or Practice Notes), businesses are advised to write to
IRAS, providing full details of the errors. It is not necessary to write in for
situations already covered in IRAS’ publications.
“ASK: Declaration Form on ASK Administrative Concessions”
is a form for you to declare the administrative concessions
applied (if any) to IRAS after completion of ASK Annual
Review.

5.3

Declaration
Form on ASK
Administrative
Concessions
(click to
download)

If errors are recurring in nature

5.3.1 If your error is recurring in nature, it is likely that you have also made the same
mistake in your other GST returns. For the purpose of this Annual Review, we
require you to review your past GST returns only when your error discovered
in Step 3 is recurring in nature and GST is involved (i.e. it affects your output
tax and/or input tax).
5.3.2 You can consolidate and quantify the yearly amount of your recurring error for
each of the affected past financial year(s), instead of for each GST accounting
period.

5.4

If you have difficulties reviewing your past GST returns

5.4.1 If you have difficulties reviewing your past GST returns for the actual error
amount, you may use a proxy18 to compute an estimated error amount for the
purpose of this annual review. As this is an estimated error amount, you need
to state your basis or method of estimation in the “Disclosure of Errors”
template for IRAS’ consideration and approval.
5.5

After submitting Declaration Form and “Disclosure of Errors” template

5.5.1 Upon receipt of your Declaration Form and “Disclosure of Errors” template (if
applicable), IRAS may contact you for further clarification and request for your
supporting documents.
5.5.2 We will also follow up with you on your ASK Annual Review and raise GST
assessment(s) for your error(s) or advise you on how to correct the error(s).
Hence, please do not correct your error(s) immediately upon the completion of
this annual review in GST F7 “Disclosure of Errors on GST Return” for the
affected accounting period(s) or your current GST F5 return.
5.6

If no error is discovered during ASK Annual Review

5.6.1 You should submit the Declaration Form to IRAS to demonstrate your
commitment to be GST-compliant.

If the trend of your supplies/ purchases is consistent, you can consider using a fixed quantum. If the
trend tends to fluctuate, a percentage or proportion may be more suitable.

Flowchart for Step 5 Process

Did you discover any error(s)
made in your GST return(s) in
Steps 1, 3 and 4?

Yes

Error(s) discovered

Complete Declaration
Form and submit to IRAS

Is the error in the list
of ASK administrative
concessions?

No error discovered

Yes

For each error made,
does it involve GST?

Follow the instructions in
the “ASK: Declaration Form
on ASK Administrative
Concessions” and submit the
completed form to IRAS,
together with the Declaration
Form, and complete the
“Disclosure of Errors”
template (if applicable).

Yes

Is the GST error isolated
or recurring in nature?

Isolated

Recurring

Isolated GST error is
made

GST error is recurring in nature and likely
to repeat in other GST returns

E.g. taxable purchases,
out-of-scope supplies
wrongly reported as
zero-rated
supplies,
etc.

E.g. omission of output
tax on one-off sale of
commercial property, etc.

E.g. input tax claims on disallowed purchases,
incorrect zero-rating of supplies of goods with no
or insufficient export documents, etc.

Non-GST
made

error

 Complete
the relevant
19
section of “Disclosure
of Errors” template.

 Complete the relevant
section of “Disclosure
of Errors” template.

 Quantify and report

 Quantify and report
the GST amount in
error for the selected
return(s) under ASK
Annual Review.

the non-GST amount
in error for the selected
return(s) under ASK
Annual Review.

 Complete Section B of “Disclosure of Errors”
template.
 Quantify and report the GST amount in error for:
I) the selected return(s) under ASK Annual Review
and other affected return(s) of the same
financial year; and
II) each affected financial year for the past 5
years15 and up to current period, if applicable.
Notes for (II)
 If you have difficulties in quantifying the actual
GST error amount, you may propose a method of
estimation (“proxy”) for IRAS’ consideration and
approval.

Submit both Declaration Form and “Disclosure of Errors” template to IRAS
19

For accounting period ending on or after 1 Jan 2007.

Certification of ASK Annual Review
Who should read this section:
The Accredited Tax Advisor or Accredited Tax Practitioner (GST)

10.1 The ATA (GST) or ATP (GST) needs to perform the following procedures to
certify the ASK Annual Review:
a) Identify outlying trends in the GST trend analysis and review if reasonable
explanations are provided.
b) Review that the correct GST return was selected by the GST-registered
business to perform the checks in ASK Annual Review Step 3.
c) Perform analytical review of GST Supplies Listings of the Selected Period
to identify indications of gaps. Examples of such indications include:
i.

Invoices not in running sequences

ii.

Unexplained missing transactions

iii. Transactions with GST amounts different from computed GST amounts
based on value of supplies
iv. Transactions that are tax coded as zero-rated, exempt or out-of-scope
but reflect GST amounts
v.

Transactions that are tax coded as standard-rated but do not reflect
GST amounts

d) Perform analytical review of GST Purchases Listings of the Selected Period
to identify indications of gaps. Examples of such indications include:
i.

Processing the same invoice more than once

ii.

Claiming input tax specifically disallowed under the GST Act or not
incurred for business purpose

iii. Transactions with GST amounts different from computed GST amounts
based on purchases’ value20
iv. Transactions that are tax coded as zero-rated, exempt or out-of-scope
but reflect GST amounts.
e) Review that the samples selected by the GST-registered business for
substantive testing cover the various supplies and purchases categories
applicable to the business.
20

Input tax claimed is not reflective of the corresponding value of purchase captured. E.g. not
equivalent to the value of purchase charged at the prevailing rate, other than rounding differences.

Perform verification on the supplies sampled by the GST-registered
business for substantive testing using the sample size set out in (h) as
follows:
i. Verification of values
ii.

Adherence to proper cut-off

iii. Correct tax classification
iv. For export of goods, the transport document contains sufficient
information to support that the goods exported are identical to the
goods sold.
g) Perform verification on the purchases and input tax claims sampled by the
GST-registered business for substantive testing using the sample size set
out in (h) as follows:
i.

Input tax claimed on purchase from GST-registered supplier is
supported by valid tax invoice addressed to the GST-registered
business undertaking ASK Annual Review

ii.

Input tax claimed on imports is supported by payment permits or
subsidiary import certificate addressed to the GST-registered business
undertaking ASK Annual Review

iii. Input tax claim is for business purposes and attributable to the making
of taxable supplies
iv. Purchases or claims are classified correctly
v.

The Singapore dollar value of GST is shown in the tax invoice/ payment
permit agreed to GST listing and accounts

vi. Taxable Purchases / imports and input tax, where applicable is
captured in the correct accounting period.
vii. For imports, shipping documents reflect company as the consignee.
h) The minimum sample size for verification is prescribed in Table 1 and Table
2.
i)

Indicate the samples selected for (f) and (g) within the provided columns in
the ASK Working Templates.

10.2 If there is any exception(s) discovered, the ATA (GST) or ATP (GST) has to
document his findings.

10.3 In the event that the ATA (GST) or ATP (GST) observes a high possibility of
GST errors21 in the course of review, he should increase the sample size and
include transactions not sampled by the GST-registered business to a level that
he deems fit to make a factual finding.
10.4 A summary of the certification procedures can be found in Appendix 2 for
reference purpose.
10.5 If the ASK Annual Review is performed on a voluntary basis, the ASK Annual
Review may be performed by the GST-registered business, performed or
certified by an ATA (GST), ATP (GST) or ATP (GST) (Provisional). For
application for or renewal of GST schemes where ASK is specified as prerequisite, the ASK Annual Review must be performed or certified by an ATP
(GST) who has met both the practical and examination requirements, as set out
in the admission requirements by Singapore Institute of Accredited Tax
Professionals (SIATP).

An example is non-issuance of invoices due to systemic errors.

Table 1 - Minimum sample size for each category of SUPPLIES Transactions for
certification purpose
Minimum sample size
for each category of
Supplies for certification
purpose

Where the GST-registered business
is in general business

is actively making exempt
supplies

10 per category
(if sample size is ≤ 30 in ASK Annual Review)
Standard-rated Supplies
15 per category
(if sample size is > 30 in ASK Annual Review)
10 per category
(if sample size is ≤ 30 in ASK Annual Review)
Zero-rated Supplies
20 per category
(if sample size is > 30 in ASK Annual Review)
Exempt Supplies
(non-regulation 33)

Not Applicable

20
(regardless of sample size used
in ASK Annual Review)

If the total number of transactions per category is less than the minimum sample size listed
above, certify all the transactions.

Table 2 - Minimum sample size for each
Transactions/CLAIMS for certification purpose

GST ASK Annual Review Guide

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