No. S 540
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (General) (Amendment No. 3) Regulations 2007
In exercise of the powers conferred by sections 41 (1)(a), (4)(ba) and (e) and 86(1) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Goods and Services Tax (General) (Amendment No. 3) Regulations 2007 and shall come into operation on 8th October 2007.
Amendment of regulation 53
2.  Regulation 53 of the Goods and Services Tax (General) Regulations (Rg 1) (referred to in these Regulations as the principal Regulations) is amended —
(a)by inserting, immediately after paragraph (3), the following paragraphs:
(3A)  Every taxable person (not being a taxable person referred to in paragraph (1)) who, during all of his prescribed accounting periods ending in the calendar year 2006 collectively —
(a)makes supplies in Singapore which have a total value of more than $1 million shall, with effect from 1st November 2007;
(b)makes supplies in Singapore which have a total value of more than $500,000 but not more than $1 million shall, with effect from 1st February 2008;
(c)makes supplies in Singapore which have a total value of more than $100,000 but not more than $500,000 shall, with effect from 1st May 2008; or
(d)makes supplies in Singapore which have a total value of not more than $100,000 shall, with effect from 1st August 2008,
make and submit through the electronic service every specified return which he is required to furnish.”; and
(b)by deleting the words “and (3)” in paragraph (4) and substituting the words “, (3) and (3A)”.
Amendment of regulation 66
3.  Regulation 66 of the principal Regulations is amended —
(a)by inserting, immediately after paragraph (4), the following paragraphs:
(4A)  Every taxable person (not being a taxable person referred to in paragraph (2)) who, during all of his prescribed accounting periods ending in the calendar year 2006 collectively —
(a)makes supplies in Singapore which have a total value of more than $1 million shall, if he makes any error referred to in paragraph (1), with effect from 1st November 2007;
(b)makes supplies in Singapore which have a total value of more than $500,000 but not more than $1 million shall, if he makes any error referred to in paragraph (1), with effect from 1st February 2008;
(c)makes supplies in Singapore which have a total value of more than $100,000 but not more than $500,000 shall, if he makes any error referred to in paragraph (1), with effect from 1st May 2008; or
(d)makes supplies in Singapore which have a total value of not more than $100,000 shall, if he makes any error referred to in paragraph (1), with effect from 1st August 2008,
correct that error by submitting through the electronic service such information within such time as the Comptroller may require.”;
(b)by deleting the words “and (4)” in paragraph (5) and substituting the words “, (4) and (4A)”; and
(c)by deleting the words “or (4)” in paragraph (5) and substituting the words “, (4) or (4A)”.
Amendment of regulation 108
4.  Regulation 108 of the principal Regulations is amended by deleting the words “53 (1), (2) or (3)” and substituting the words “53 (1), (2), (3) or (3A)”.
[G.N. Nos.S 261/2002; S427/2002; S 648/2002; S182/2003; S 316/2003; S 627/2003; S 237/2004; S 728/2004; S729/2004; S 646/2005; S 394/2006; S 673/2006; S 327/2007; S 423/2007]

Made this 3rd day of October 2007.

TEO MING KIAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF R060.001.0013 V30; AG/LEG/SL/117A/2002/2 Vol. 4]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).