The Inland Revenue Authority of Singapore has updated its guidance on Completing GST returns. This includes box-by-box guidance for the completion of Form GST F5, which is the standard GST return. The form contains up to 21 boxes, each capturing a specific aspect of a taxpayer's GST activity:

• Boxes 1 to 3: Value of standard-rated, zero-rated, and exempt supplies;
• Box 4: Total value of all sup…