The Inland Revenue Authority of Singapore (IRAS) has revised its guidance regarding the cancellation of GST registration on 22 August 2025.
GST registration must be cancelled within 30 days in the following situations:
- Taxable supplies have ceased and there is no intention to make taxable supplies in the future;
- The business has ceased operations;
- The business has been transferred as a whole to another person (the buyer or transferee must determine whether GST registration is required); or
- The form of the business entity has changed (e.g., from a general partnership to a limited liability partnership, or from a sole proprietorship to a private limited company). There is no need to inform the authorities if the business has been amalgamated or a sole proprietorship has been converted to a partnership (or vice versa), as GST registration will be cancelled automatically upon receiving relevant information from ACRA. It is then necessary to determine whether the new business entity must register for GST.
Voluntary cancellation of GST registration
Businesses may apply to cancel their GST registration if they are not liable for registration. However, if they were previously registered on a voluntary basis, they must remain registered for at least two years before they can cancel their registration.
