Record-Keeping Template

Standard-Rated Supplies Listing
Note: The text displayed in this listing are examples to aid understanding. It should be overridden by the business when it adopts the template for its use.
Name of Business: ABC Pte Ltd

GST Registration Number: 200912345A
GST Reporting Period: 1/4/2010 to 30/6/2010
Invoice amount GST per

excluding GST invoice
Invoice Date Invoice Number Name of Customer Description of Sales (S$) (S$)
14-Apr-10 12346 Mango Pte Ltd XXX 10,000.00 700.00
Apr-10 10,000.00 700.00
8-May-10 12347 Longan (S) Pte Ltd Sale of machinery 20,000.00 1,400.00
May-10 20,000.00 1,400.00
13-Jun-10 12350 Lychee Pte Ltd XXX 4,000.00 280.00

15-Jun-10 12351 Rambutan Ltd XXX 600.00 42.00
Jun-10 4,600.00 322.00
Total 34,600.00 2,422.00

Box 1 Box 6
Standard-Rated Supplies Listing

Page 1 of 10
Zero-Rated Supplies Listing

Invoice Destination of Invoice amount

Invoice Date Number Name of Customer Description of Sales Export (S$)
2-Apr-10 12344 Apple Ltd XXX UK 6,000.00
Apr-10 6,000.00
29-May-10 12349 Blueberry Pty Ltd XXX Australia 80,000.00

May-10 80,000.00
22-Jun-10 12353 Strawberry Inc. Design of hotel in Vietnam USA 1,750.00

Jun-10 1,750.00
Total 87,750.00
Box 2
Zero-Rated Supplies Listing

Page 2 of 10
Out-of-Scope Supplies Listing

Invoice Destination of Invoice amount

Invoice Date Number Name of Customer Description of Sales Origin of Export Export (S$)
11-Apr-10 12345 Kiwi Ltd XXX New Zealand Japan 14,000.00
Apr-10 14,000.00
20-May-10 12348 PT. Raspberry XXX UK Indonesia 9,000.00

May-10 9,000.00
16-Jun-10 12352 Pineapple Sdn Bhd XXX Thailand Malaysia 400.00

Jun-10 400.00
Total 23,400.00
N/A
Out-of-Scope Supplies Listing

Page 3 of 10
Exempt Supplies Listing
Note: The text displayed in this listing are examples to aid understanding. It should be overridden by the business when it adopts the template for
its use.

Invoice Amount
Invoice Date Number Name of Customer Description (S$)
30-Apr-10 Local interest income 300.00
Apr-10 300.00
31-May-10 Realised exchange difference 500.00

May-10 500.00
30-Jun-09 15354 Long Life Pte Ltd Rental of unfurnished residential property (Jun 09) 5,000.00
Jun-10 5,000.00
Total 5,800.00
Box 3
Exempt Supplies Listing

Page 4 of 10
Taxable Purchases (Local) Listing

Supplier's GST Invoice amount GST per

Invoice Invoice Registration Type of excluding GST invoice
Date Number Name of Supplier Number Description of Purchases Purchase (S$) (S$)
5-Apr-10 12345 123 Services Pte Ltd 199698765Z Corporate secretarial matters Non-Trade 1,000.00 70.00
Apr-10 1,000.00 70.00
1-May-10 SG10-987 XYZ Singapore Pte Ltd M200724680 Lease rental of photocopier machine (May 2010) Non-Trade 500.00 35.00
7-May-10 0510-54 Best packaging Pte Ltd 199955220H Packing materials Trade 40,000.00 2,800.00
May-10 40,500.00 2,835.00
29-Jun-10 JAL210 Merlion Travel Pte Ltd 200587878C Air tickets Non-Trade 1,200.00 -
29-Jun-10 CN-JAL211 Merlion Travel Pte Ltd 200587878C Credit note - Service fee waived Non-Trade (100.00) (7.00)
30-Jun-10 5846982 Hello Pte Ltd M90001234H Telephone charges Non-Trade 200.00 10.00
Jun-10 1,300.00 3.00
Total 42,800.00 2,908.00

Box 5 Box 7
Taxable Purchases (Local) Listing

Page 5 of 10
Taxable Purchases (Imports - GST Paid) Listing

Amount per GST per

Import Import Permit Type of Permit Permit
Permit Date Number Name of Supplier Description of purchases Purchase (S$) (S$)
20-Apr-10 IG0A123456T Longevity China Co. Machinery Trade 20,000.00 1,400.00
Apr-10 20,000.00 1,400.00
May-10 - -
9-Jun-10 IG0C654321B PT. Bandung Raw materials - Cotton Trade 200.00 14.00
Jun-10 200.00 14.00
Total 20,200.00 1,414.00

Box 5 Box 7
Taxable Purchases (Imports) Listing

Page 6 of 10
Taxable Purchases (Imports - GST Suspended) Listing
Note: The text displayed in this listing are examples to aid understanding. It should be overridden by the business when it adopts the template
for its use.

Amount per
Import Import Permit GST Permit
Permit Date Number Scheme Name of Supplier Description of purchases Type of Purchase (S$)
Apr-10 -
26-May-10 ME9D123456 MES Mr Bean Inc. Raw materials - Beans Trade 1,000.00
May-10 1,000.00
8-Jun-10 FED09B4545 MES Joey Pty Ltd Raw materials - Leather Trade 5,000.00
Jun-10 5,000.00
Total 6,000.00
Box 5 & Box 9

Page 7 of 10
Taxable Purchases (Imports - GST Deferred) Listing

Amount per
Import Import Permit GST Permit GST per Permit
Permit Date Number Scheme Name of Supplier Description of purchases Type of Purchase (S$) (S$)
1-Oct-10 ME0J654789 IGDS Mr Bean Inc. Raw materials - Beans Trade 2,000.00 140.00
2-Oct-10 ME0J741258 IGDS Joey Pty Ltd Raw materials - Leather Trade 6,000.00 420.00
Total 8,000.00 560.00

Box 17 Box 15
Note
For GST deferred on imports that are wholly attributable to your taxable supplies, you should include the GST amount in Box 7 (“Input tax and refunds claimed”) and
the corresponding import value in Box 5 (“Total value of taxable purchases”) of your GST return. For GST deferred on imports that are partly attributable to your
taxable supplies, your GST claim in Box 7 on the imports must be apportioned to claim the portion relating to your taxable supplies.

Page 8 of 10
Bad Debt Relief Claim Listing

Invoice Total amount Taken Supplies

amount Total payment (inclusive of Debt > 12 reasonable made within
Output Tax excluding GST per received till to- GST) owed to GST claimed Bad Debt months / steps to 5 years of
Invoice accounted in GST Invoice date me till to-date as bad debt written off in Debtor recover date of
Invoice Date Number Name of Customer Description of Sales which period? (S$) (S$) (S$) (S$) (S$) accounts? insolvent? debts? invoice?
A B D=A+B-C D x 7/107
4-Jan-09 12301 123 Services Pte Ltd XXX Mar-09 1,500.00 105.00 1,000.00 605.00 39.58 Yes Yes Yes Yes
Total 39.58
Box 7
Bad Debt Relief Claim Listing

Page 9 of 10
Tourist Refund Scheme Claim Listing

Details in TRS Refund Form
Accounting
SG Customs' period of GST Refund form Refund made to GST Refund
Endorsement return in received within tourist within 3 Output tax Amount (before
Date of Date of Date of SG within 2 which output 2 months from months from accounted less admin
Form Tourist's Tourist Tourist Customs' months from tax is date of SC's date of SC's Mode of refund previously charges)
Invoice Date Invoice Number Name of Customer Description of Sales Number Issue Date Passport No. Arrival Departure Endorsement Invoice date? accounted? endorsement? endorsement? made to tourist Refund cleared by tourist? (S$) (S$)
13-Mar-10 55436 Phua Chu Kang Sale of handbags 5243 13-Mar-10 T0518743C 10-Mar-10 20-Mar-10 20-Mar-10 Yes Mar-10 Yes Yes By cheque Cheque cleared on 25 May 10 100.00 100.00
Total 100.00 100.00

Box 7
Tourist Refund Scheme Claim Listing

Page 10 of 10

Record-Keeping Template

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Standard-Rated Supplies Listing

Name of Business: ABC Pte Ltd

Invoice amount GST per

13-Jun-10 12350 Lychee Pte Ltd XXX 4,000.00 280.00

Total 34,600.00 2,422.00

Standard-Rated Supplies Listing

Name of Business: ABC Pte Ltd

Invoice Destination of Invoice amount

29-May-10 12349 Blueberry Pty Ltd XXX Australia 80,000.00

22-Jun-10 12353 Strawberry Inc. Design of hotel in Vietnam USA 1,750.00

Zero-Rated Supplies Listing

Name of Business: ABC Pte Ltd

Invoice Destination of Invoice amount

20-May-10 12348 PT. Raspberry XXX UK Indonesia 9,000.00

16-Jun-10 12352 Pineapple Sdn Bhd XXX Thailand Malaysia 400.00

Out-of-Scope Supplies Listing

Name of Business: ABC Pte Ltd

31-May-10 Realised exchange difference 500.00

Exempt Supplies Listing

Name of Business: ABC Pte Ltd

Supplier's GST Invoice amount GST per

Total 42,800.00 2,908.00

Taxable Purchases (Local) Listing

Name of Business: ABC Pte Ltd

Amount per GST per

Total 20,200.00 1,414.00

Taxable Purchases (Imports) Listing

Name of Business: ABC Pte Ltd

Taxable Purchases (Imports - GST Suspended) Listing

Name of Business: ABC Pte Ltd

Total 8,000.00 560.00

Taxable Purchases (Imports - GST Suspended) Listing

Name of Business: ABC Pte Ltd

Invoice Total amount Taken Supplies

Bad Debt Relief Claim Listing

Name of Business: ABC Pte Ltd

Details in TRS Refund Form

Total 100.00 100.00

Tourist Refund Scheme Claim Listing

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