Regulation 53
Submission of returns through electronic service
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Every taxable person who is first registered under the Act on or after 1 January 2007 must make and submit through the electronic service every specified return which the taxable person is required to furnish.
Subregulation 2
Every taxable person (not being a taxable person mentioned in paragraph (1)) who, during all of the taxable person’s prescribed accounting periods ending in the calendar year 2005 collectively, makes supplies in Singapore which have a total value of more than $5 million must, with effect from 1 January 2007, make and submit through the electronic service every specified return which the taxable person is required to furnish.
Subregulation 3
Every taxable person (not being a taxable person mentioned in paragraph (1)) who, during all of the taxable person’s prescribed accounting periods ending in the calendar year 2005 collectively, makes supplies in Singapore which have a total value of not less than $2 million but not more than $5 million must, with effect from 1 April 2007, make and submit through the electronic service every specified return which the taxable person is required to furnish.
Subregulation 4
Every taxable person (not being a taxable person mentioned in paragraph (1)) who, during all of the taxable person’s prescribed accounting periods ending in the calendar year 2006 collectively —
makes supplies in Singapore which have a total value of more than $1 million must, with effect from 1 November 2007;
makes supplies in Singapore which have a total value of more than $500,000 but not more than $1 million must, with effect from 1 February 2008;
makes supplies in Singapore which have a total value of more than $100,000 but not more than $500,000 must, with effect from 1 May 2008; or
makes supplies in Singapore which have a total value of not more than $100,000 must, with effect from 1 August 2008,make and submit through the electronic service every specified return which the taxable person is required to furnish.
Subregulation 5
Despite paragraphs (1), (2), (3) and (4), the Comptroller may allow any taxable person to make and submit any specified return otherwise than through the electronic service in such exceptional circumstances as the Comptroller thinks fit.
Subregulation 6
In this regulation, “specified return” means any return referred to in regulation 52.