Purpose, identification and answer choices
The three-page checklist is for GST-registered charities and non-profit organisations, read alongside their GST returns and the related charity/NPO FAQs. Record the organisation’s name and GST registration number. Answer Yes, No or Not Applicable for each question. Use Not Applicable only when that transaction does not exist, rather than when records or the treatment are uncertain.
The five-year error review
For each No answer, quantify the errors separately over the last five years described by the form. Its example for a current prescribed period January–March 2024 reviews January 2019–December 2023. Annual schedules by financial year may be used instead of quarterly schedules. State the error nature, affected periods, output tax under-accounted and input tax over-claimed, then voluntarily disclose identified return errors.
Questions 1–4: fees, staff recoveries, rental and sponsorship
Check output tax on subsidised customer fees; recoveries from employees; receipts for hiring facilities or spaces; and benefits provided in exchange for cash or non-cash sponsorship. These are separate transactions. An organisation’s charitable status does not by itself make a fee or an exchange of sponsorship benefits non-taxable. Use the linked FAQs for the particular facts.
Questions 5–8: gifts, auctions, deposits and coupons
Check deemed output tax for gifts valued at S$200 or more where input tax was claimed. Check whether auction GST used the relevant open-market value or full sale proceeds, as explained in the related FAQ; the checklist is a review prompt, not permission to select whichever produces less tax. Check part-payments or deposits under time-of-supply rules, and output tax on all charity coupons sold. Each answer requires the underlying transaction evidence.
Questions 9–12: correct input tax and apportionment
Use the GST amount on valid tax or simplified tax invoices as the claim basis; if not, identify the basis used and recompute errors. Exclude input tax disallowed under regulations 26 and 27. Check apportionment for subsidised activities. Include grants, donations and outright sponsorships as non-business receipts in the denominator of the apportionment formula where required by the charity/NPO guidance. If omitted, recompute and quantify excess input tax rather than merely changing future returns.
Question 13: reverse charge and its dates
Review imported services from 1 January 2020 and imported low-value goods from 1 January 2023: apply reverse charge and account for output tax as if the organisation were the supplier where the regime applies. The accounted GST may also be claimed as input tax subject to the usual apportionment formula. Output accounting and input recovery are separate; recording one does not establish a full entitlement to the other.
Completion, disclosure and reviewer fields
The item labelled 14 instructs action where earlier answers are No; it is not another substantive tax question. Review the amounts and voluntarily disclose errors, with a separate document giving the nature, values and periods. Page three records reviewer name, designation and date. Retain the completed checklist, return reconciliations, underlying invoices and error calculations. The source PDF remains available alongside the readable checklist.
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 ↗