Insights

GST e-tax guide on Partial Exemption And Input Tax Recovery
This is an update on the GST e-tax guide on Partial Exemption and Input Tax Recovery and to update the list of regulation 34 businesses to include persons required to

GST E-tax Guide on Charities and Non-profit Organisations
With the implementation of the reverse charge with effect from 1 January 2020, most, if not all GST registered charities and non-profit organisation would be affected….

GST E-tax Guide on Customer Accounting for Prescribed Goods
This is just an editorial update on the GST e-tax guide on customer accounting for prescribed goods, which state that businesses are to exclude digital payment tokens….

GST E-tax Guide on Fringe Benefits
GST on fringe benefits is a risky area for compliance purposes although the amount involved is usually not material. The company needs to take a balance approach….

GST E-tax Guide on Customer Accounting for Prescribed Goods
Following the change in rule for prompt payment discount with effect from 1 Apr 2020, this e-tax guide on customer accounting has also been updated with….

GST Guide on Transfer of Business as a Going Concern
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