Goods and Services Tax (General) Regulations/Regulation 54Singapore legislationRegulation 54of Goods and Services Tax (General) RegulationsRegulation 54Copy linkCopiedCopy textCopiedRepealed / deleted[Deleted by S 728/2004]←PreviousRegulation 53 · Submission of returns through electronic serviceNextRegulation 55 · Power to direct production of documents→Read in full context — Goods and Services Tax (General) Regulations →