User Guide: To Apply for Cancellation of GST Registration Page 1 of 22 1. Login to myTax Portal Step No Action 1 If you are a Sole-proprietor/ Partnership/ Corporation/ other Organisation, select My Organisation’s/Business' Tax Matters. 2 If you are acting for your client, select My Client's Tax Matters. If you are the individual sole-proprietor or staff of the partnership/ company/ other organisation, click this link . If you are a tax agent acting for your client, click this link .
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User Guide: To Apply for Cancellation of GST Registration
Page 1 of 22
1. Login to myTax Portal
Step No Action
1 If you are a Sole-proprietor/ Partnership/ Corporation/ other Organisation, select My Organisation’s/Business' Tax Matters.
2 If you are acting for your client, select My Client's Tax Matters.
If you are the individual sole-proprietor or staff of the partnership/ company/ other organisation, click this link. If you are a tax agent acting for your client, click this link.
User Guide for Apply for Cancellation of GST Registration
Page 2 of 22
2. Login by Tax Agent
Step No Action
1 Enter your client’s Tax Reference Number.
2 Click on Retrieve.
User Guide for Apply for Cancellation of GST Registration
Page 3 of 22
3. myTax Portal Homepage
Login by individual sole-proprietor or staff of the partnership/ company/ other organisation
Step No Action
1 Click on Good and Services Tax > Apply for Cancellation of GST Registration on the left-hand menu.
User Guide for Apply for Cancellation of GST Registration
Page 4 of 22
4. Introduction Introduction
Step No Action
1 To read the relevant documents, click on
1. When you can cancel your GST registration.
2. The GST you need to account for when you de-register.
3. Other obligations upon cancellation of your GST registration.
4. Submission of supporting documents.
2 To start, click on New Application.
- For Sole-proprietor screen, click this link
- For Company screen, click this link
- For Partnership screen, click this link
- For Other Organisation screen, click this link
User Guide for Apply for Cancellation of GST Registration
Page 5 of 22
5. Sole-Proprietor
My Business Profile
Step No Action 1 Indicate:
- If business list is complete and accurate
2 To proceed to next page, click on Proceed to Next Page.
3 To go back to previous page, click on Back to Previous Page.
4 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
5 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 6 of 22
6. Company
My Business Profile
Step No Action 1 Indicate:
- If business list is complete and accurate.
2 To proceed to next page, click on Proceed to Next Page.
3 To go back to previous page, click on Back to Previous Page.
4 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
5 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 7 of 22
7. Partnership
My Business Profile
Step No Action 1 Indicate:
- If business list is complete and accurate
2 To proceed to next page, click on Proceed to Next Page.
3 To go back to previous page, click on Back to Previous Page.
4 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
5 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 8 of 22
8. Partnerships having the same composition of partners
Reasons for cancelling my GST registration
Step No Action 1 Click on each Partnership Business Name to complete the
reason for cancellation. You will be brought to the page to select the reason of cancellation and back to this page again to select the next partnership.
2 To proceed to next page when reason for cancellation has been completed for each partnership business, click on Proceed to Next Page.
3 To go back to previous page, click on Back to Previous Page.
4 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
5 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 9 of 22
9. Other Organisation
My Business Profile
Step No Action 1 To proceed to next page, click on Proceed to Next Page.
2 To go back to previous page, click on Back to Previous Page.
3 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
4 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 10 of 22
10. Reasons for cancelling GST Registration
Reasons for cancelling my GST registration
Step No Action 1 Indicate the relevant reason for cancelling GST registration
1. If selected “I have ceased all my business activities. My business was not transferred/ sold to another person.” click this link.
2. If selected “I have transferred or sold part/whole of my business as a going concern to another person.” click this link.
3. If selected “I have changed the constitution of my business.” click this link.
4. If selected “The value of the taxable supplies in the next 12 months will not exceed S$1m.” click this link.
5. If selected “I have not ceased all my business activities but I have stopped making taxable supplies.” click this link.
6. If selected “I have not made any taxable supplies since I registered for GST and have no intention to make taxable supplies in the next 12 months.” Click this link.
2 To proceed to next page, click on Proceed to Next Page.
3 To go back to previous page, click on Back to Previous Page.
4 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
5 To exit, click on Go to Main Menu.
User Guide for Apply for Cancellation of GST Registration
Page 11 of 22
Reason 1 - Ceased Business Ceased Business
Step No Action 1 Enter a valid date of cessation.
2 Enter reason for the cessation.
3 To proceed to next page, click on Proceed to Next Page.
4 To go back to previous page, click on Back to Previous Page.
5 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
6 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 12 of 22
Reason 2 - Transfer of Business
Transfer of Business
Step No Action 1 Indicate:
- Type of transfer
- If turnover for the next 12 months is more than S$1m
2 Enter the Name of transferee.
3 Select the relevant type and Enter Tax Reference Number of transferee.
4 Indicate: -Is Transferee GST-registered?
5 Enter a valid Date of transfer.
6 Tick the box at Important Note: “If the transferee has used your GST registration number to charge or claim GST.”
7 To proceed to next page, click on Proceed to Next Page.
8 To go back to previous page, click on Back to Previous Page.
9 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
10 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 13 of 22
Reason 3- Change in Business Constitution Change in Business Constitution
Step No Action 1 Enter the Name of new business entity.
2 Select the relevant type and Enter Tax Reference Number of new business entity.
3 Select the relevant Business constitution of new entity.
4 Enter a valid Date of conversion.
5 Tick the box at Important Note: “If the new business entity has used your GST registration number to charge or claim GST”
6 To proceed to next page, click on Proceed to Next Page.
7 To go back to previous page, click on Back to Previous Page.
8 To save draft, click on Save Draft.
Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
9 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 14 of 22
Reason 4 - My Taxable Supplies in the next 12 month ≤≤≤≤ S$1m
My Taxable Supplies are Less Than S$1 Million
Step No
Action
1 Indicate if your taxable supplies in the past 4 quarters ending have exceeded S$1 million.
Click this link if ‘Yes’ is selected
2 Enter the amount of expected value of taxable supplies in the next 12 months.
3 Enter Basis of your forecast.
4 To proceed to next page, click on Proceed to Next Page.
5 To go back to previous page, click on Back to Previous Page.
6 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
7 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 15 of 22
Reason 4 - My Taxable Supplies in the next 12 month ≤≤≤≤ S$1m
My Taxable Supplies are Less Than S$1 Million
Step No
Action
1 Indicate the basis for expecting your taxable supplies to be less than S$1million in the next 12 months
2 Enter the amount of expected value of taxable supplies in the next 12 months.
3 Check the box at 3a “Tick if you will maintain the supporting documentary evidences of the specified circumstances and the detailed computation showing how the projected taxable turnover for the next 12 months was determined to be $S1 million or less.”
3 To proceed to next page, click on Proceed to Next Page.
4 To go back to previous page, click on Back to Previous Page.
5 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
6 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 16 of 22
Reason 5 – Stopped Making Taxable Supplies
Stopped Making Taxable SUpplies
Step
No
Action
1 Enter a valid Date When I stopped making taxable supplies.
2 Enter Reason for not making taxable supplies.
3 To proceed to next page, click on Proceed to Next Page.
4 To go back to previous page, click on Back to Previous Page.
5 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
6 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 17 of 22
Reason 6 – Have Not Made Taxable Supply Since GST-registered
Have Not Made Taxable Supply Since GST-registered
Step
No
Action
1 Enter Reason for not making taxable supplies since registered for GST.
2 To proceed to next page, click on Proceed to Next Page.
3 To go back to previous page, click on Back to Previous Page.
4 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
5 To exit, click on Go to Main Menu.
Click Next Page
User Guide for Apply for Cancellation of GST Registration
Page 18 of 22
11. My Business Assets
My Business Assets
Step No Action 1 Indicate:
- If you own non-residential property / properties
2 Check the box “I will account for GST based on the open market value of my business assets in the final GST return (F8) if the value of these business assets is more that S$10,000 as at the last day of my GST registration.”
3 To proceed to next page, click on Proceed to Next Page.
4 To go back to previous page, click on Back to Previous Page.
5 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
6 To exit, click on Go to Main Menu.
User Guide for Apply for Cancellation of GST Registration
Page 19 of 22
12. My Properties My Properties
Step No Action 1 If you own non-residential property / properties, please provide
following information. - Property Tax Number of the property(ies) owned
- Whether Input Tax has been claimed on purchase of property(ies)
- Whether property(ies) is/are under Mortgage. If so, state the Name of Mortgagee
- If not under mortgage, indicate if property(ies) is/are granted Option to Purchase or under agreement to be sold. If so, state the Expected Date of Completion
2 To proceed to next page, click on Proceed to Next Page.
3 To go back to previous page, click on Back to Previous Page.
4 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
5 To exit, click on Go to Main Menu.
User Guide for Apply for Cancellation of GST Registration
Page 20 of 22
13. Declaration Page Declaration Page
Step No
Action
1 Check the box ‘I declare that all the information given and any accompanying documents are true and complete’.
2 Enter: - Designation
- Contact Person for Enquiry
- Contact Number
Depending on information provided earlier, you could be prompted to enter the date to cancel your GST
registration
3 To proceed to next page, click on Proceed to Next Page.
- Click on Proceed to Next Page at Summary Page to submit application
You will receive a Receipt of Application page if your application is under review or a Confirmation page if it is approved.
4 To go back to previous page, click on Back to Previous Page.
5 To save draft, click on Save Draft. Note: This will bring you back to Introduction page. Draft copy will be deleted after 14 days.
6 To exit, click on Go to Main Menu.
User Guide for Apply for Cancellation of GST Registration
Page 21 of 22
14. Receipt of Application Page Receipt of Application page
Step No Action 1 To print Receipt of Application page, click on Print this Page.
2 To exit, click on Exit.
User Guide for Apply for Cancellation of GST Registration
Page 22 of 22
15. Confirmation Page Confirmation page
Step No Action 1 To print Confirmation page, click on Print this Page.
2 To exit, click on Exit.
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