Strengthen Your GST Compliance with IRAS’s Self-Review Tools

What You Can Do: Self-Review for GST Compliance

IRAS gives GST-registered businesses clear tools to assess their GST processes. You can download and use helpful self-review forms—without actually submitting them—to check your compliance and improve internal controls. These forms become part of your records and support accurate GST reporting.

At this page, IRAS provides access to key resources like “Self-Review Checklist for Charities and NPOs.”

What’s Available

• GST Self-Review Tools (Forms Available)

  1. Bad Debt Relief: Checklist for Self-Review of Eligibility of Claim 

  2. Declaration of Reverse Charge Election 

  3. Maintaining Alternative Document(s) for Reverse Charge Transaction: Checklist for Self-Review 

  4. Preparation checklist for entities registered under the Overseas Vendor Registration Regime (For supply of imported remote services) 

  5. Preparation checklist for entities registered under the Overseas Vendor Registration Regime (For supply of low-value goods) 

  6. Pre-registration GST: Checklist for Self-Review of Eligibility of Claim 

  7. Refund for Reverse Charge Transaction: Checklist for Self-Review of Eligibility of Claim

  8. Self-Review and Declaration on the Change of Agent and Transfer of Goods under Section 33(2) of the GST Act 

  9. Self-Review Checklist for Charities and NPOs 

  10. Self-Review of Eligibility and Declaration on Use of Self-Billing 

  11. Self-Review of Eligibility to Use the Gross Margin Scheme (GMS)

  12. Self-Review of GST Controls

Summary

While IRAS doesn’t require you to submit self-review forms, using them demonstrates a proactive approach to compliance. Whether you’re a charity, non-profit, or a general business, regular self-checks help you stay confident, compliant, and penalty-free.

Disclaimer: This article is for informational purposes only and does not constitute any professional advice. Feel free to contact us to consult with our professional advisors team for personalized advice and guidance.

Sources: https://www.iras.gov.sg/quick-links/forms/gst/self-review