Cancelling GST registration

Key requirements

Apply within thirty days of compulsory-cancellation events such as cessation or transfer of the whole business. Voluntary registrants generally remain registered at least two years before voluntary cancellation. Continue obligations until the approved date, then stop collecting GST. In F8, account at the prevailing rate for relevant retained assets where total open-market value exceeds S$10,000, including assets with input tax claimed and certain going-concern assets. Report pre-cancellation supplies even if invoiced or paid afterwards. Whole-business going-concern transfers to another registrant have a specified exception. Keep transaction records for five years despite cancellation.