Singapore legislation
Section 91
Section 91
Temporary arrangements for Seventh Schedule supplies and reverse charge supplies: registration
(1)
Where, on or before 22 October 2019, a person has reasonable grounds for believing that the person will be liable on 1 January 2020 to be registered —
by virtue of paragraph 1A(1)(b) of the First Schedule; or
by virtue of paragraph 1B(1)(b) of the First Schedule,the person must notify the Comptroller of that fact within the period between 1 October 2019 and 1 November 2019 (both dates inclusive), or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 January 2020.
(2)
Where, during the period from 23 October 2019 to 31 December 2019 (both dates inclusive), a person has reasonable grounds for believing that the person will be liable on 1 January 2020 to be registered —
by virtue of paragraph 1A(1)(b) of the First Schedule; or
by virtue of paragraph 1B(1)(b) of the First Schedule,the person must notify the Comptroller of that fact no later than 31 January 2020, or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 February 2020 or from such earlier date as may be agreed between the Comptroller and that person.