> Doing Business in Singapore > About Singapore Tax > Goods And Services Tax (GST) > Can I Choose To Register or De-register

Can I Choose To Register or De-register?

  • You may also apply to the Comptroller of GST to collect GST voluntarily. Approval for voluntary registration is at the discretion of the Comptroller.
  • Once approval is given, you must remain registered for at least two years.
  • You can de-register your business from collecting GST if:


    • • the annual turnover of your taxable supplies in the next 12 months falls below S$1 million; or

      • you are no longer making taxable supplies.

  • If you have voluntarily registered to collect GST, you cannot de-register your business in the first 2 years after registration, unless you have stopped making taxable supplies or ceased business.

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