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If registered with ACRA, a JV is a legal entity and can be registered for GST.

If not registered with ACRA, a JV can only be registered for GST if: The same rules on GST registration for partnerships apply to JVs.

In addition, you need to provide a letter to appoint a local agent (refer to last page of "Document Checklist(117KB)").

If you import goods for supply in Singapore, you have the following alternatives: If you are an overseas supplier or overseas electronic marketplace operator registering for GST under the overseas vendor registration (OVR) pay-only regime, please submit an application using the OVR form.

IRAS will not send any letter for approved applications.

You may also retrieve a copy of the notification letter by logging in to my Tax Portal (select “Notices/Letters”)If you are late in your application for compulsory registration, your effective date of registration will be back-dated to the date you ought to have been registered.

We may request for additional information and supporting documents subsequently through email or letter.

Applications with incomplete information or insufficient supporting documents will be regarded as withdrawn.

If you applied for registration on a voluntary basis, you will be registered within two to three weeks from the date of the approval letter.An overseas entity is defined as one that is not a resident in Singapore and/or does not have an established place of business in Singapore.The same rules on GST registration apply for both local and overseas entities.e-Filing of Corporate Tax / e-Submission of employment income) on behalf of your business, can apply for GST registration online via my Tax Portal.If none of your employees or third parties have a Corp Pass account, please refer to IRAS’ Corp Pass webpage on how to register for Corp Pass.

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We will inform you separately via letter if the bank rejects your application.

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