Administer Goods and Services Tax (GST) in Singapore

Learning Unit 1: GST Overview

• History of GST in Singapore
• Overview of GST system
• Common terms

Learning Unit 2: Scope Of GST

• Made in Singapore
• Made in the course or furtherance of any business
• Made by a taxable person
• Taxable supply of goods & service takes place
• Types of supply
• Timing of supply

• Conditions governing input tax claims
• Disallowed input tax claims
• Local Supplies
• Imports

• Bad Debt Written Off
• Disbursement Or Reimbursement
• Common fringe benefits
• Recovery of disallowed expenses from related companies
• Other Transactions

• Accounting And Administration
• Filing Of Returns
• Correction Of Errors