Documents to Support Out-of-scope Supplies

Out-of-scope supplies refer to supplies which fall outside the scope of the GST Act, such as third country sales of goods which do not enter Singapore. GST is not chargeable on out-of-scope supplies and they need not be reported in the GST return. GST-registered businesses are required to maintain documents on their sales and purchases. To provide clarity on the type of documents that businesses are required to maintain for their out-of-scope supplies, IRAS has published

Exports via Land

Revised e-Tax guide on Exports clarifies where and when vehicle number may be reflected For exports via land to Malaysia, one of the supporting documents required by the IRAS is the export permit. The export permit must also contain the vehicle number at the time the export permit is declared. The revised e-Tax guide further clarifies that where the vehicle number is not known at the point of permit declaration, the vehicle number could be stated on the supporting documents (