SOLE-PROPRIETOR (SP)

DOCUMENT CHECKLIST (To attach this to GST F1)

Please ensure that you have enclosed all the required documents in section A and section B or C below (tick the documents
attached). The Comptroller may request for additional supporting documents in the course of reviewing your application. You may
also be required to provide a security deposit in the form of a bankers guarantee/ insurance guarantee.

For voluntary registration, your application for GST registration will be declined if you did not provide all the required supporting
documents (including the security deposit, if required) or do not have proper controls in place for record-keeping.

Name : Date :

Sole-Proprietor (SP)

A. Submit all the following documents where applicable :

A1. ACRA Business Profile of for each Sole-proprietorship Business owned

A2. Certificate or License(s) issued by relevant approving Authority(ies) (in English), if Sole-proprietorship
businesses is not registered with ACRA

A3. Duly completed Appointment of Local Agent, if SP is not a Singapore citizen or PR

A4. GIRO Application Form (optional for compulsory registration)

A5. Acknowledgement pages[1] from the e-Learning Courses "Registering for GST" and "Overview of GST"
(optional for compulsory registration)

B. If you have started sales / received payment, you are required to submit all the following documents where applicable:

B1. Completed GST Calculator[2] for last 2 years, if past sales is more than S$1M under retrospective basis
B2. A copy of the latest Profit & Loss, including reports & notes to accounts (need not be audited) OR
Recent 2 months of detailed Sales & Purchase Listings in the format below [3], if business is less than 2 years

B3. List of suppliers & Copies of 3 recent suppliers' invoices received, including shipping documents
B4. List of customers & Copies of 3 recent invoices issued to your customers, including shipping documents

B5. A copy of the 1st invoice issued to your customer, if sales started less than 1year

B6. A copy of the signed contract(s), accepted tender, purchase order & other documents to support the forecast, if
you made a forecast that your sales for next 12 months will exceed S$1M

C. If you have not started sales / received payment, you are required to submit at least any 3 of the following documents:
(Example: If you are in the business of property investment, you should provide C4, C5 and C6.)

C1. Copy of signed contract(s), accepted tender/quotations, confirmed purchase order(s), document(s) on transfer or
acquisition of business & other documents supporting your forecasted taxable supplies in the next 12 months
(You will only be registered under compulsory basis if the documents provided show that your taxable supplies in the next 12
months will exceed S$1M)

C2. Copy of rental agreement (including certificate of stamp duty, if any) for your business office, warehouse, shop, etc
C3. Copy of Licence/ Permit/ Approval from relevant authorities to run business activities
C4. Copy of signed "Acceptance Copy" of Option to purchase / Sales & purchase agreement of property(ies)

C5. List of confirmed/potential customers & suppliers (provide name, address and UEN).

C6. Recent 2 months of detailed Purchase Listing in the format below [3] with 3 copies of recent suppliers' invoices
received, including shipping documents.

C6. Any other documents to support your intention to make taxable supplies, out-of-scope supplies, exempt supplies
of financial services that qualify as international services or wholly exempt supplies of investment precious
metals (IPM) where such supplies are for export

Acknowledgement pages are at the completion of the courses at

[1]

http://elearn.iras.gov.sg/iraslearning/content/iras/startPage/index.aspx (select "Goods and Services Traders")

The GST Calculator can be downloaded from the following link :

[2]

www.iras.gov.sg > Quick links > Calculators > GST Registration Calculator
[3]
Format for Sales Listing:
Invoice Date Invoice Number Name of Description Invoice Amount Destination of goods (if
(DD/MM/YYYY) Customer (S$) applicable)

Format for Purchase Listing:

GST/FORM001c/0617/R&D
 Invoice Date Invoice Number Name of Supplier's GST Registration Description Invoice amount GST (S$)(if applicable)
(DD/MM/YYYY) Supplier Number (to omit all dashes) excluding GST (S$)

GST/FORM001c/0617/R&D
 GIRO APPLICATION FORM FOR GOODS AND SERVICES TAX
For payment and refund of Goods and Services Tax

Part 1: PARTICULARS OF APPLICANT (all fields to be completed)

(This form may take you about 3-5 minutes to complete if you have your bank passbook / statement on hand.
Please do not fax the GIRO form to us as the bank requires the original signature for verification.)
55 Newton Road
Amendments made on the form must be countersigned by the bank account holder. Revenue House
Use of correction fluid / tape is not allowed. Singapore 307987
Tel: 1800-356 8633

Name of Business Tax Reference No. * (UEN/GSTN/NRIC/FIN)

* If you are under GST Group/Divisional Registration, please

indicate the Group Registration Reference No. If you are a Sole-
Proprietor, please indicate your NRIC/FIN No.

Mailing Address of Business

Please tick one box only

Applying for GST registration

Already GST-registered
My/Our Contact Details
Contact No.:

Email address:

(a) I / We hereby instruct the Bank to process IRAS instruction to debit and credit my/our account.
(b) The Bank is entitled to reject IRAS debit instruction if my/our account does not have sufficient funds and charge me/us a fee for this. The Bank may also at
its discretion allow the debit even if this results in an overdraft on the account and impose charges accordingly.
(c) This authorisation will remain in force until terminated by the Banks written notice sent to my/our address last known to the Bank or upon the Banks
receipt of my/our revocation.

Bank Account Details My/Our Signature(s)/Companys Stamp as in Banks records

Name of Bank:

Account No.:

Name(s) of Account Holder(s) as in Banks records Please remember to sign in this box.

Date:

Part 2: FOR IRAS COMPLETION

SWIFT BIC IRAS GST Bank A/c No. Tax Reference No.

D B S S S G S G X X X 001-023871-0

Note: The above Bank account is solely for tax collection by GIRO. Please DO NOT use this account for any payment / Fund Transfer to IRAS.

Account No. to be Debited /

SWIFT BIC Credited

Part 3: FOR BANKS COMPLETION

To: IRAS

This Application is hereby REJECTED (please tick ) for the following reason(s) :
( ) Signature/Thumbprint # differs from Banks records ( ) Wrong account number
( ) Signature/Thumbprint # incomplete/unclear # ( ) Amendments not countersigned by customer
( ) Account operated by signature/thumbprint # ( ) Others : ___________________________

Name of Approving Officer Authorised Signature Date Verified by IRAS

# Please delete where inapplicable

GST/FORM001c/0617/R&D
 APPOINTMENT OF LOCAL AGENT:

Under Section 33(1) of the Goods and Services Tax Act, an agent resident in Singapore must be appointed
as the substituted person of the overseas person (who is applying for GST Registration) to be accountable
for any tax or any duties accountable by the overseas person. As such, please give us a Letter of
Authorisation from the applicant (i.e. the overseas person). Do not fax or email the letter.

Please send the letter by post or submit it to IRAS Taxpayer Services centre. Please prepare the letter using
your company letterhead based on the following format:

Overseas Person (Name) hereby appoints Singapore Employee or agent (Name, NRIC/UEN &
Address) as *his/her/its/their agent for the purpose of complying with *his/her/its/their legal
obligations in connection with GST and authorises *him/her/them for this purpose to sign GST
Returns and all other documents.

Name of Overseas Person:

Full Name of Signatory & Designation:

Signature & Date:

Agreed and accepted as of DD/MM/YY.

Name of Local Agent:

Full Name of Signatory & Designation:

Signature & Date:

* Delete as appropriate

If you are a foreign company not incorporated in Singapore, you must provide us with the following information:-

a. Certificate of incorporation of overseas company.

b. Detailed description of your business activity (including how the transactions are carried out in
Singapore).

c. Whether you will be setting up a branch in Singapore. If yes, please provide a copy of the
certificate of registration. If no, please give us the reasons.

d. Detailed description of duties and responsibilities of your local agent.

e. Nature of business carried on by your local agent.

GST/FORM001c/0617/R&D