The Inland Revenue Authority of Singapore (IRAS) has published several Updated GST e-Tax Guides and other guidance considering the increase in the GST rate from 7% to 8% effective 1 January 2023 and other amendments. The updated GST e-Tax Guides and a summary of the changes for each are as follows:

GST: Guide for Retailers (Fifth Edition)

• Updated paragraphs 3.3, 5.2, 6.2, 14.3, 20.2.1 for t…