Singapore GST – GST Tax Changes on Budget 2017

It was announced in the Budget 2017 that with effect from 1 July 2017, the GST Tourist Refund Scheme (TRS) will be withdrawn for tourists who are departing by the international cruise from the cruise terminals.

Tourists who are departing by the international cruise from the cruise terminals and have made purchases before 1 July 2017 have until 31 August 2017 claim the refunds on such purchases.

The eTRS facilities at the cruise terminals will be removed after 31 Aug 2017.

What does this mean to the retailers?

Retailers who continue to issue the tickets on or after 1 July 2017 will be committing an offense under the GST (General) Regulations and can be penalized.

IRAS has updated the following e-Tax Guides on 22 Feb 2017 accordingly.

–   GST: Electronic Tourist Refund Scheme (eTRS)
–  GST: Guide for Visitors on Tourist Refund Scheme
  GST: Guide for Retailers participating in Tourist Refund Scheme

If you have any questions, contact us at


Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )


Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.