Singapore Tax Report country Balance balance Supplies BOX1.balance + BOX2.balance + BOX3.balance 0 Box 1 - Total value of standard-rated supplies BOX1 balance tax_tags Box 1 Box 2 - Total value of zero-rated supplies BOX2 balance tax_tags Box 2 Box 3 - Total value of exempt supplies BOX3 balance tax_tags Box 3 Box 4 - Total value of (1) + (2) + (3) BOX1.balance + BOX2.balance + BOX3.balance Taxable Purchases and Imports BOX_5.balance 0 Box 5 - Total value of taxable purchases BOX_5 balance tax_tags Box 5 Taxes BOX6.balance + BOX7.balance 0 Box 6 - Output tax due BOX6 balance tax_tags Box 6 Box 7 - Less : Input tax and refunds claimed BOX7 balance tax_tags Box 7 Box 8 - Equals : Net GST to be paid to IRAS BOX_8 BOX6.balance - BOX7.balance Applicable to Taxable Persons under Major Exported Scheme / Approved 3rd Party Logistics Company / Other Approved Schemes Only BOX_9.balance 0 Box 9 - Total value of goods imported under this scheme BOX_9 balance tax_tags Box 9 Did you make the following claims in Box 7? BOX_10.balance + BOX_11.balance + BOX_12.balance 0 Box 10 - Did you claim for GST you had refunded to tourist? BOX_10 balance tax_tags Box 10 Box 11 - Did you make any bad debt relief claims and/or refund claims for reverse charge transactions? BOX_11 balance tax_tags Box 11 Box 12 - Did you make any pre-registration input tax claims? BOX_12 BOX_12 balance tax_tags Box 12 Revenue BOX_13.balance + BOX_14.balance + BOX_15.balance + BOX_16.balance + BOX_17.balance 0 Box 13 - Revenue for the accounting period BOX_13 balance aggregation REV.balance cross_report Box 14 - Did you import services and/or low-value goods subject to GST under Reverse Charge? BOX_14 balance tax_tags Box 14 Box 15 - Did you operate an electronic marketplace to supply remote services subject to GST on behalf on third-party suppliers? BOX_15 balance tax_tags Box 15 Box 16 - Did you operate as a redeliverer, or an electronic marketplace to supply imported low-value goods subject to GST on behalf of third-party suppliers? BOX_16 balance tax_tags Box 16 Box 17 - Did you make your own supply of imported low-value goods that is subject to GST? BOX_17 balance tax_tags Box 17 Import GST Deferment Scheme BOX_20.balance + BOX_21.balance 0 Box 18 - Net GST per box 8 above BOX_18 BOX_8.balance Box 19 - Add: Deferred Import GST payable BOX_19 balance tax_tags Box 19 Box 20 - Total Value of (18) + (19) BOX_20 BOX_18.balance + BOX_19.balance Box 21 - Total value of goods imported under this scheme BOX_21 balance tax_tags Box 21