What is a GST Registration Number in Singapore & How to Verify it?

A GST Registration Number is a crucial identifier for businesses registered under Singapore’s Goods and Services Tax (GST) system. Issued by the Inland Revenue Authority of Singapore (IRAS), this unique 10-character alphanumeric code is essential for tax compliance, invoicing, and claiming input tax. It signifies that a business is legally authorized to charge GST on taxable supplies and ensures transaction transparency.

In this guide, we’ll cover everything you need about the GST Registration Number in Singapore, from its format and eligibility requirements to the application process and how to search for GST-registered businesses and suppliers.

What is GST Registration Number?

A GST Registration Number in Singapore is a unique identifier assigned to businesses that are registered for Goods and Services Tax (GST) with the Inland Revenue Authority of Singapore (IRAS). This number serves as proof that a company is authorized to collect GST on behalf of the government and is an essential component of Singapore's tax system.

Format of Singapore GST Registration Number

The GST Registration Number in Singapore follows a specific format:

• Consists of 9 characters
• The first character is always the letter 'M'
• This is followed by 8 digits

For example, a valid GST Registration Number might look like: M12345678. It's important to note that this number is distinct from other business identifiers such as the Unique Entity Number (UEN) or National Registration Identity Card (NRIC).

Purpose of GST Number

The GST Registration Number serves several important purposes:

1. Identification: It uniquely identifies a business as a GST-registered entity in Singapore.
2. Compliance: It allows the IRAS to track and monitor GST collection and remittance by registered businesses.
3. Verification: Customers and other businesses can use this number to verify a company's GST registration status.
4. Invoicing: GST-registered businesses are required to include their GST Registration Number on all tax invoices and receipts.
5. Input Tax Claims: It enables businesses to claim input tax credits on their purchases from other GST-registered suppliers.

When to get GSTIN in Singapore?

Businesses in Singapore are required to register for GST under the following circumstances:

1. Mandatory Registration: When the taxable turnover of a business exceeds S$1 million in the past 12 months or is expected to exceed S$1 million in the next 12 months.
2. Voluntary Registration: Businesses with annual taxable turnover below S$1 million can choose to register voluntarily if they believe it will be beneficial for their operations.
3. Overseas Businesses: Non-resident suppliers providing digital services to customers in Singapore may need to register for GST if their annual global turnover exceeds S$1 million and the value of digital services provided to customers in Singapore exceeds S$100,000.
4. Prospective Registration: Businesses can also register based on the expectation that their taxable supplies will exceed S$1 million in the next 12 months.

How to Apply for a GST Number in Singapore?

To apply for a GST number in Singapore, follow these steps:

1. Log in to the myTax Portal (mytax.iras.gov.sg) using your CorpPass credentials.
2. Go to the GST registration section.
3. Fill out the online application form, providing details about your business structure, turnover, and tax reporting preferences.
4. Upload the required supporting documents in PDF format (maximum 223KB per file).
5. For voluntary registration, submit a completed GIRO application form for GST payments and refunds.

GST Number Verification and its Importance

Whenever a business sells goods or services in Singapore, GST is either charged or paid, and the entire process of remitting GST on behalf of the buyer depends on using the correct GST number. This is essential for businesses to claim input tax credits accurately. Additionally, verifying the GST number of suppliers ensures they are legally authorized to charge and collect GST, preventing fraudulent transactions and ensuring compliance with tax regulations.

With the introduction of e-invoicing by IRAS, all e-invoices must be generated through InvoiceNow solutions, making the accuracy of GST numbers even more critical. Incorrect GST details can lead to non-compliance, financial discrepancies, and rejected tax claims. Therefore, businesses must prioritize verifying GST numbers to maintain billing accuracy, adhere to legal requirements, and smoothly transition to Singapore’s digital invoicing system.

How to Verify/Search GST Registration Number

You can find a supplier's or vendor's GST registration number  or Verify the number against other details through the Inland Revenue Authority of Singapore (IRAS) website. This allows anyone to verify whether a business is legally registered for GST.

1. Visit the IRAS myTax Portal for GST Listing Search (No login required for this search)
2. Choose your search method using one of the following details
   • Registered business name (at least first five characters)
   • GST registration number
   • Unique Entity Number (UEN)
   • NRIC (for individuals)
3. Use up to four entries for tax reference numbers
4. Click the "I'm not a robot" checkbox
5. Click on search
6. Review results, including GST Registration Number, UEN/NRIC, Business Name, Registration Status, and more.
7. Save or print results as PDF or print for reference.

Conclusion 

The GST Registration Number is a vital identifier for businesses operating under Singapore’s GST system, ensuring compliance, accurate invoicing, and proper tax claims. Businesses exceeding S$1 million in taxable turnover must register, while others may opt for voluntary registration. 

Verifying GST numbers is essential for billing accuracy, fraud prevention, and regulatory adherence, especially with the implementation of e-invoicing via InvoiceNow. Failure to use a valid GST number can result in financial penalties and legal consequences.