Scope and the 2019 commencement
This supplier flowchart explains customer accounting from 1 January 2019. Its prescribed goods are mobile phones, memory cards and off-the-shelf software. It is a decision aid to the separate Customer Accounting for Prescribed Goods e-Tax Guide, not a complete statement of every exception or election condition.
Four questions to determine the supplier treatment
Ask whether the sale is a local supply of prescribed goods; whether its value exceeds S$10,000; whether the customer is GST-registered and buying for business use; and whether the supply is an excepted supply. When the first three conditions are met and it is not excepted, customer accounting applies: the supplier must not charge and collect GST on that sale. The customer-accounting mechanism is distinct from an exempt or zero-rated sale.
When the ordinary or existing rules remain
Non-prescribed taxable goods follow ordinary GST charging and accounting. Exports of prescribed goods can continue to be zero-rated where the export conditions are met. If the value test or GST-registered business-customer test fails, ordinary rules apply. Excepted supplies retain their existing GST treatment instead of customer accounting.
The at-or-below-S$10,000 qualification
A footnote allows an option to apply customer accounting even when the value is S$10,000 or less, subject to conditions in the full guide. Therefore the main greater-than-S$10,000 branch is not an absolute ban on customer accounting below that value. The flowchart does not set out those election conditions or list every excepted supply, so those details must be checked in the linked underlying guide. Keep the goods classification, sale value and customer-registration and business-use evidence with the transaction.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗