Generally, GST incurred on accommodation costs relating to family members is not claimable as it is treated as a family benefit under regulation 26 of the GST (General) Regulations.
GST incurred on employee accommodation and related household expenses is usually not claimable as the expenses are regarded as being incurred for the personal benefit of employees.
IRAS operates a Voluntary Disclosure Programme (“VDP”) that allows businesses to voluntarily disclose errors made in their GST returns.
Realised foreign exchange gains or losses arising from transactions in foreign currencies should generally be reported in the GST return as exempt supplies.
Zero-rated supplies are supplies subject to GST at 0%, while exempt supplies are supplies where GST is not chargeable.
Goods exported from Singapore without a corresponding sale at the time of export may still need to be reported in the GST return.