An overseas entity is defined as one that is not a resident in Singapore and/or does not have an established place of business in Singapore. The same rules on GST registration apply for both local and overseas entities. If you are registering for GST, you must appoint a local agent in Singapore, known as a Section 33(1) agent, who will act on your behalf for all your GST matters. This agent is responsible for the accounting and payment of GST.

Q:	Do i need to register for GST?
A:	GST is a broad-based consumption tax levied on the import of goods (collected by Singapore Customs), as well as nearly all supplies of goods and services in Singapore. In some countries, GST is known as the Value Added Tax (VAT). You must register for GST if : 1. Your taxable turnover at the end of the calendar quarter (i.e. 3 months ending Mar, Jun, Sep or Dec) prior to 1 Jan 2019 and the past three quarters is more than S$1 million. 2. Your taxable turnover at the end of any calendar year on or after 1 Jan 2019 is more than S$1 million.
Q:	What are the alternatives for Overseas Entities that import goods for supply in Singapore?
A:	You can import goods into Singapore and supply them in your business name. If your taxable supplies exceed the threshold, GST registration is compulsory. Otherwise, you may choose to register for GST voluntarily so that you can claim GST paid on imports. You may appoint a GST-registered Singapore agent who will import and supply goods on your behalf. This agent, known as a Section 33(2) agent, is responsible for the goods as if he is the principal. He will import goods into Singapore in his name and claim GST paid on imports. Subsequent supply of the goods will be treated as his taxable supplies and he has to account for GST on the supplies. You do not need to register for GST.
Q:	How to register GST for Joint Ventures?
A:	A Joint Venture is a business arrangement where two or more parties (members) come together to carry out certain activities jointly. If registered with ACRA, a Joint Venture is a legal entity and can be registered for GST. If not registered with ACRA, a JV can only be registered for GST if : 1. The Joint Venture is a distinct, organised entity with documentary evidence governing the constitution, objects, rules and activities. Documentary evidence includes partnership agreements, Joint Venture contracts, deeds, and letters of undertaking among others; 2. The members are carrying on a business in common under the Joint Ventures; 3. The Joint Ventures is in the business of making taxable supplies: 4. Each member is participating in the business carried on by the Joint Ventures; and 5. One member is nominated and authorised by the others as the representative member to fulfil the administrative requirements of filing and payment of GST as well as other GST obligations for and on behalf of the Joint Venture.