Singapore legislation

Regulation 79

of Goods and Services Tax (General) Regulations

Regulation 79

Tax shown on receipt

Any taxable person who issues a receipt required under section 44 of the Act for any supply of goods or services which he makes shall indicate on the receipt —

(a)

the name and registration number of the supplier;

(aa)the date of issue of the receipt; and

(b)

the total amount payable including the total tax chargeable on the supply.