Amendments:
3 Aug 2022:
(i) Amended paragraphs 3.4, 5.1, 6.5, 6.6, 6.12, 7.1, 8.3 and Footnotes 2, 3, 4 and 8 to reflect changes arising from the reverse charge regime to include imported LVG.
(ii) Amended paragraph 7.3 and added Footnote 15 to provide further clarification on when to make GST adjustments in the event that no invoice is issued and no payment is made/received for the TP adjustment.
(iii) Other editorial amendments.
Source: gov.sg
