This is merely an editorial update to include the supply of digital payment token as an exempt supply (paragraph 3.3) with effect from 1 January 2020 and the use of

Based on our reading of that new paragraph (paragraph 20) in the e-tax guide, there isn’t any new GST rule that we have to take note…

This is an editorial update to include the supply of digital payment token as an exempt supply…

The IRAS has updated two GST e-tax guides on 27 November 2019; A guide on Export and Hand-carried export scheme….

It seems like a summary of different e-tax guides like overseas vendor registration regime, belonging status of customers etc.

One key takeaway is that you should always report the value of exempt supplies based on the net realised gains/losses when you