| 1 Nov 2025 | Companies that voluntarily register for GST within 6 months of their incorporation date. |
| 1 Apr 2026 | Businesses applying for voluntary GST registration on or after 1 Apr 2026, whatever their incorporation date or business structure. |
| 1 Apr 2028 | - Businesses applying for compulsory GST registration on or after 1 Apr 2028.
- Existing GST-registered businesses with total annual supplies of S$200,000 or less.
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| 1 Apr 2029 | Existing GST-registered businesses with total annual supplies of S$1,000,000 or less. |
| 1 Apr 2030 | Existing GST-registered businesses with total annual supplies of S$4,000,000 or less. |
| 1 Apr 2031 | Existing GST-registered businesses with total annual supplies above S$4,000,000. |