ASK (Assisted Self-help Kit) is a comprehensive Self-Assessment Compliance Package that aids businesses to review the correctness of their GST submissions and discover past GST errors early so as to qualify for IRAS’ Voluntary Disclosure Programme.
- It intends to use Singapore as its regional base for its principal offshore trading activities, business activities support and strategic functions, such as:
- Putting in place good GST Practices comprising People, Record-Keeping, Systems and Internal Controls to properly handle the GST reporting of transactions;
- Self-assessment using the Pre-Filing Checklist to ensure that GST returns are correct before submission; and
- Performing Annual Review of past GST returns to detect errors early and to avoid costly penalties
- Section 1: GST Practices
What is it
- GST Practices helps you to put in place internal processes covering People, Record-Keeping, Systems and Internal Controls to ensure overall GST compliance. Recommended for
- Businesses planning to register for GST
- Businesses that are newly registered for GST
- Section 2: Pre-Filing Checklist
- What is it
Pre-Filing Checklist helps you to perform quality checks on your GST returns before submission. Recommended for
- Businesses filing their first GST return
- GST-registered businesses with new business arrangement or change in GST personnel
- Section 3: ASK (Assisted Self-help Kit) Annual Review
- What is it
ASK Annual Review helps you to perform regular review of past GST returns for early detection of errors.
- Recommended for
- All GST-registered businesses
- Import GST Deferment Scheme (IGDS);
- Major Exporter Scheme (MES); or
- Approved Contract Manufacturer and Trader (ACMT) Scheme.