Singapore legislation

Clause 6

of Goods and Services Tax (Amendment) Bill

Clause 6

Amendment of section 41

Section 41(4) of the principal Act is amended by deleting paragraph (b) and substituting the following paragraph:“(b)for the keeping of accounts in electronic form in a computer, and for —

(i)

the making and submission of returns; and

(ii)

the making of declarations to verify such returns,through the electronic service;”.

Read in full context — Goods and Services Tax (Amendment) Bill →