- You may also apply to the Comptroller of GST to collect GST
voluntarily. Approval for voluntary registration is at the
discretion of the Comptroller.
- Once approval is given, you must remain registered for at
least two years.
- You can de-register your business from collecting GST if:
• the annual turnover of your taxable supplies in
the next 12 months falls below S$1 million; or
• you are no longer making taxable supplies.
- If you have voluntarily registered to collect GST, you
cannot de-register your business in the first 2 years after
registration, unless you have stopped making taxable supplies or