Goods and Services Tax (General) Regulations

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3 Group registration

4 Eligibility to register as group

5 Input tax claim by members of group

6 Termination of group registration

7 Divisional registration

8 Cancellation of registration

9 Representation of club, association, society or organisation

10 Obligation to provide tax invoice

11 Contents of tax invoice

12 Change of rate and credit notes

13 Simplified invoices

15 Goods for private use and free supplies of services

16 Licence, tenancy and lease

17 Supplies of power, electricity, gas or water, etc.

18 Supplier’s goods in possession of buyer

19 Retention payments

20 Continuous supplies of services

21 Royalties and similar payments

22 Supplies in construction industry

24 Supplies spanning change of rate, etc.

25 Definitions and longer periods

26 Disallowance of input tax

27 Disallowance of input tax relating to motor car

29 Attribution of input tax to taxable supplies

30 Use of other methods

31 Attribution of input tax to foreign and bonded warehouse supplies

32 Attribution of input tax on self-supplies

33 Treatment of input tax attributable to exempt supplies as being attributable to taxable supplies

34 Non-applicability to certain businesses

35 Non-applicability where other exempt supplies made

36 Adjustment of attribution

37 Adjustment of input tax deducted

38 Adjustment of input tax deemed deducted

39 Adjustment of input tax incurred

40 Exceptional claims for tax relief

41 Input tax for local shopping and other land

42 Remission for goods lost or destroyed

43 Petroleum products removed from warehousing regime

44 Goods removed from bonded warehouse by major exporters

45 Major exporter scheme

46 Approved contract manufacturer and trader scheme

49 Eligibility for tourist refund

50 Conditions for tourist refund scheme

51 Offences relating to tourist refund

52 Furnishing of returns

53 Furnishing of return by electronic transmission

54 Authentication code

55 Power to direct production of documents

56 Preservation of returns

57 Appointment of independent record keeper

58 Statement for sale in satisfaction of debt

59 Tax to be accounted for on returns and payment of tax

60 Estimation of output tax

61 Claim for input tax

62 Failure to comply with notices or submit returns

63 Time for payment of refund

64 Interest on late payment

65 Interest less than $10 not payable

66 Correction of errors

68 Cash accounting scheme

69 Admission to scheme

70 Commencement and expiry of scheme

71 Supplies before expiry

72 Insolvency of approved person

73 Death, bankruptcy, incapacity and cessation of business

74 Revocation of approval

75 Accounting while in scheme

76 Saving for Government

77 Price to include tax

79 Tax shown on receipt

80 Relief for secondhand goods

81 Application for relief

84 Making claim to Comptroller

85 Evidence required to support claim

86 Records to be kept

87 Preservation of documents and records and duty to produce

88 Attribution of payments

89 Repayment of refund

90 Writing off debts

91 Consideration of betting and gaming transactions

92 Value of betting and gaming transactions

93 Tax chargeable on betting and gaming transactions

94 Application for licence

95 Furnishing of security

96 Period of licence

97 Maintenance of warehouse

98 Types of goods stored

99 Manner of storage

100 Records, returns and permits

101 Destruction of goods

104 Acquirer of land to account for tax

105 Zero-rating of goods to be exported

106 Zero-rating of services supplied by trustee

Goods and Services Tax Act

(Chapter 117A, Sections 12(8), 19(1), (8), (9), (10), (11) and (12), 20(3), (4) and (5), 21(7), 23(1), 25(1), 27 and 30(1), 30(3) and 30(4), 32(1) and 32(2), 35, 37(3), 38(5), 39(3) and (4), 41(1), (2), (4), (5) and (6), 78(5) and 86(1))

Goods and Services Tax (General) Regulations

Rg 1

G.N. No. S 509/1983

REVISED EDITION 2001

(15th September 2001)

[20th December 1993]

PART I

PRELIMINARY

Citation

1. These Regulations may be cited as the Goods and Services Tax (General) Regulations.

Definitions

2. In these Regulations, unless the context otherwise requires —

“prescribed accounting period” means such period as is prescribed in regulation 52;

“registered person” means a person registered by the Comptroller under the First Schedule to the Act;

“registered taxable person” means such a person while he is also a taxable person;

“registration number” means the number allocated by the Comptroller to a person in the certificate of registration issued to him;

“tax fraction” means the fraction calculated in accordance with the following formula:

where A is 3 or such other rate of tax as may later be specified in section 16 of the Act.

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