Statute Details
- Title: Goods and Services Tax (Prescribed Information) Order
- Act Code: GSTA1993-OR7
- Legislation Type: Subsidiary legislation (SL)
- Authorising Act: Goods and Services Tax Act (Chapter 117A)
- Authorising Provisions: Sections 6(6) and 86(1) of the Goods and Services Tax Act
- Key Provisions: Section 1 (Citation); Section 2 (Prescribed information)
- Schedule: Prescribed Information (as referenced in section 2)
- Current Status: Current version as at 27 Mar 2026
- Revised Edition: 1 June 2009 (2009 RevEd)
- Original Citation: 1 July 2004 (SL 379/2004; G.N. No. S 379/2004)
What Is This Legislation About?
The Goods and Services Tax (Prescribed Information) Order is a short but practically important piece of Singapore tax subsidiary legislation. In essence, it identifies the specific “prescribed information” that must be provided for purposes connected to the Goods and Services Tax Act (the “GST Act”). While the Order itself is brief, it operates as a technical compliance instrument: it tells taxpayers what information is legally required in the GST context, by “prescribing” the content that the GST Act refers to.
In plain language, the GST system relies not only on the calculation and payment of tax, but also on documentation, reporting, and record-keeping. The GST Act contains provisions that require certain information to be supplied or made available. Where the Act delegates to the Minister the power to specify details, subsidiary legislation such as this Order fills in the missing “what exactly must be stated/provided” element. This Order therefore functions as a compliance checklist at the level of statutory prescription.
Because the Order is tied to section 6(6) of the GST Act, it is best understood as part of the legal architecture governing GST administration—particularly where the GST Act requires certain information to be prescribed for a defined purpose. For practitioners, the key value of this Order is that it converts general statutory obligations into concrete information requirements that can be used to assess whether a taxpayer’s documentation and reporting meet the legal standard.
What Are the Key Provisions?
Section 1 (Citation) provides the formal name by which the Order may be cited. This is standard legislative housekeeping, but it matters for legal referencing in submissions, compliance reviews, and enforcement correspondence.
Section 2 (Prescribed information) is the substantive provision. It states that “the information specified in the Schedule is hereby prescribed for the purposes of section 6(6) of the Act.” This means that the Schedule is not merely descriptive; it is the legally operative content. Once the Schedule’s information is “prescribed,” taxpayers must ensure that the relevant information is provided in the manner and context contemplated by section 6(6) of the GST Act.
The Schedule (Prescribed Information) is therefore the heart of the instrument. In the extract provided, the Schedule heading is visible, but the actual list of prescribed items is not reproduced. Practitioners should treat the Schedule as authoritative and consult the full text of the Schedule in the official legislation database to identify the exact information fields or categories that are required. In practice, such “prescribed information” typically relates to GST-related declarations, notifications, or documentation requirements that must contain specified details (for example, particulars that must appear on certain forms, statements, invoices, or records, depending on how section 6(6) operates).
Legislative linkage to the GST Act is also important. The Order is authorised by sections 6(6) and 86(1) of the GST Act. Section 6(6) is the specific enabling provision that calls for prescribed information, while section 86(1) provides the general power to make subsidiary legislation. For legal analysis, this linkage confirms that the Order is not an independent regulatory regime; it is a delegated specification that must be read together with the GST Act’s operative requirements.
How Is This Legislation Structured?
The Order is structured in a very simple format:
(1) Section 1: Citation.
(2) Section 2: The operative provision that prescribes the information in the Schedule for the purposes of section 6(6) of the GST Act.
(3) The Schedule: “Prescribed Information,” which contains the actual list or description of the information that must be provided. The Schedule is the legally determinative part for compliance.
There are no additional Parts or complex sub-sections in the extract. The legislative history and timeline functionality shown in the source indicates that the Order has been revised and reissued (notably in 2009), and practitioners should always confirm they are using the current version as at the relevant date for the transaction or compliance period.
Who Does This Legislation Apply To?
This Order applies to persons who are subject to the GST Act and who must comply with the requirements that trigger section 6(6). In practical terms, that typically includes GST-registered businesses and any other persons required to make GST-related declarations or provide information in the manner contemplated by the GST Act.
Because the Order is “prescribed information” legislation, its direct application depends on how section 6(6) of the GST Act is triggered. A practitioner should therefore read section 6(6) alongside this Order to determine: (i) what event or obligation activates the requirement, (ii) what information must be included, and (iii) the consequences of non-compliance. The Order itself does not usually impose penalties; enforcement and consequences flow from the GST Act’s general enforcement framework.
Why Is This Legislation Important?
Although the Goods and Services Tax (Prescribed Information) Order is short, it is important because it directly affects compliance quality and legal defensibility. In GST disputes, the factual question often becomes whether the taxpayer provided the correct information in the correct form and context. By prescribing the information, the Order reduces ambiguity: it establishes a statutory benchmark that can be used by both taxpayers and the Comptroller of GST (or the relevant tax authority) to assess compliance.
From a practitioner’s perspective, the Order is also significant for documentation and audit readiness. If a taxpayer’s internal processes rely on templates, systems, or checklists that do not reflect the prescribed information, the taxpayer may face compliance risks even if the underlying tax position is otherwise supportable. For example, where prescribed information is required for a declaration or reporting step, missing or incorrect particulars can lead to delays, requests for clarification, or adverse findings during audit.
Finally, the Order’s revision history underscores the need for version control. The extract indicates a revised edition dated 1 June 2009 and an original instrument dated 1 July 2004. Tax compliance is time-sensitive: the prescribed information may change over time, and the “current version as at 27 Mar 2026” should be used for present obligations. For historical periods, counsel should verify which version applied at the time of the relevant transaction or filing.
Related Legislation
- Goods and Services Tax Act (Chapter 117A) — in particular sections 6(6) and 86(1) (authorising provisions for this Order)
- Goods and Services Tax (Timeline) — referenced in the provided metadata as a related “Timeline” item for version verification and legislative history context
Source Documents
This article provides an overview of the Goods and Services Tax (Prescribed Information) Order for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.