Three GST checks in one place: paste expense lines to catch blocked input tax (Regulations 26 & 27) and reverse-charge triggers, paste income lines to sort supplies into standard-rated, zero-rated, exempt and out-of-scope — with a three-question s21(3) walkthrough for international services — and run the F5 sanity checks before you file. Classification runs on our server against the rule set (your lines are held in memory for the request only — never stored); the F5 checks and walkthrough run entirely in your browser. A quick email verification unlocks classification.
Input tax — blocked & reverse charge
Straight from a GL export or expense listing — tabs, commas or spaces before the amount all work.
Output tax — supply classification
Supplies marked ZR? need the s21(3) walkthrough — three questions resolve whether the service zero-rates.
F5 return sanity checks
Assumptions & limits (beta)
- Blocked input tax follows Regulations 26 and 27: S-plate motor cars and their running costs, club subscription fees, staff medical expenses and medical/accident insurance (WICA exceptions noted), family benefits, and betting transactions. Entertainment is not blocked for GST — unlike income tax.
- Reverse charge flags are candidates, not conclusions — RC applies to imported services (and LVG) where you are not entitled to full input tax credit. Confirm your residual input tax position.
- The s21(3) walkthrough is a simplified three-question test for international services (belonging, connection with Singapore land/goods, local direct beneficiary). Edge cases — s21(3) limbs with their own conditions, registered local beneficiaries from 2023 — resolve to “review”, not a conclusion.
- De Minimis (Reg 28): exempt supplies within the lower of S$40,000 average per month and 5% of total supplies — input tax fully claimable; breaching it triggers apportionment (Regs 29–30, not computed here).
- The output-tax expectation check allows a small tolerance for credit notes and rounding; investigate anything larger. Suggestions are keyword-based and editable — confirm every line before filing.
- Privacy: classified lines are processed in server memory for the request only — never stored, never logged. F5 figures and walkthrough answers never leave the browser. See the site terms and data policy.