Goods and Services Tax (Prescribed Information) Order

Source: Singapore Statutes Online | Archived by Legal Wires


Goods and Services Tax Act
(Chapter 117A, Sections 6(6) and 86(1))
Goods and Services Tax (Prescribed Information) Order
O 7
G.N. No. S 379/2004

REVISED EDITION 2009
(1st June 2009)
[1st July 2004]
Citation
1.  This Order may be cited as the Goods and Services Tax (Prescribed Information) Order.
Prescribed information
2.  The information specified in the Schedule is hereby prescribed for the purposes of section 6(6) of the Act.
THE SCHEDULE
Paragraph 2
Prescribed Information
1.  The nature and value of any supply made by any person in any period.
2.  The amount of input tax claimed by any person in any period.
3.  The amount of output tax due from any person in any period.
4.  The taxable purchases made by any person in any period.
5.  The company or business registration number of any person.
6.  Description of the trade, business, profession or vocation (including classification codes) of any person.
[G.N. No. S 379/2004]

LEGISLATIVE HISTORY

Goods and Services Tax (Prescribed Information) Order

 

This Legislative History is provided for the convenience of users of the Goods and Services Tax (Prescribed Information) Order. It is not part of this Order.
1.  
G. N. No. S 379/2004—Goods and Services Tax (Prescribed Information) Order 2004
Date of commencement
:
1 July 2004
2.  
2009 Revised Edition—Goods and Services Tax (Prescribed Information) Order
Date of operation
:
1 June 2009

Archived for legal research. Authoritative version at sso.agc.gov.sg.