Decision flow
Check the published implementation phase
This tool is a general implementation-date guide based on published IRAS rules. It is not tax or legal advice. Confirm your date with IRAS and the official GST InvoiceNow Implementation Date Calculator.
Your result
Answer the short decision flow.
The checker maps your selections to the currently published IRAS phases. Ambiguous cases are sent back to the official source.
Published IRAS phases
The requirement does not have one universal deadline.
| Implementation date | Published phase |
|---|---|
| 1 Nov 2025 | Companies voluntarily registering for GST within 6 months of incorporation |
| 1 Apr 2026 | Businesses applying for voluntary GST registration on or after this date |
| 1 Apr 2028 | New compulsory GST registrants and existing GST businesses with total annual supplies ≤ S$200,000 |
| 1 Apr 2029 | Existing GST businesses with total annual supplies ≤ S$1,000,000 |
| 1 Apr 2030 | Existing GST businesses with total annual supplies ≤ S$4,000,000 |
| 1 Apr 2031 | Existing GST businesses with total annual supplies > S$4,000,000 |
For existing GST-registered businesses, IRAS defines total annual supplies using prescribed accounting periods ending in calendar year 2025. Use the official definition and notification rather than substituting another revenue measure.
Published exclusions
The checker separates excluded and ambiguous cases.
Overseas entities / OVR
IRAS lists overseas entities, including Overseas Vendor Registration pay-only and full-regime businesses, as excluded.
Wholly Reverse Charge
IRAS lists businesses liable to register for GST wholly due to the Reverse Charge regime as excluded.
Where selections do not cleanly map to a published phase, the checker returns “Confirm with IRAS” instead of guessing.
Beyond the date
Your date is only one part of readiness.
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