Singapore legislation

Regulation 108

of Goods and Services Tax (General) Regulations

Regulation 108

Offences

Amended byS 32/2009 wef 01/04/2009S 626/2009 wef 01/01/2010S 566/2010 wef 01/10/2010S 827/2010 wef 01/01/2011S 181/2011 wef 01/04/2011S 691/2011 wef 01/01/2012S 398/2012 wef 19/08/2012S 495/2012 wef 01/10/2012S 351/2017 wef 01/07/2017S 639/2017 wef 01/01/2018S 444/2025 wef 01/07/2025

Any person who contravenes regulation 10, 11, 12, 13, 13A, 13B, 43(2), 44, 45(2A), (3A), (4A), (5) or (7), 45A(3A), (4A), (6A), (7), (8) or (10), 45B, 45C(5)(b) or (10), 45D(3)(b), (5), (10) or (11), 46(5)(b), (9), (11), (12) or (14), 46A(3)(b), (7), (12), (13), (19), (20) or (22), 48, 50(3), (4), (5), (6) or (7), 50A(1)(a) or (b) or (2), 50D, 50E(8), 50F(2) or (3), 53(1), (2), (3) or (3A), 55(2), 58, 58A, 59, 61, 72, 73, 75, 77, 79, 85, 86, 87, 89, 97, 98, 99, 100, 101, 103E, 103F, 103G, 103H, 103I, 105A(5), 106(2) or (4), 106A(3)(b), (8) or (10) or 106B(2)(b) or (6) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.