Last updated: 2026-08-20

What is the 'prospective' vs 'retrospective' basis for mandatory GST registration?

Prospective registration applies when you expect turnover to exceed S$1 million in the next 12 months. Retrospective applies when turnover already exceeded S$1 million in the past 12 months.
WhatsApp
Get a free consultation
E&H
Business Consultant
Lynn
Online
WhatsApp