On 23 June 2015, the Inland Revenue Authority of Singapore (IRAS) published three revised e-Tax Guides for Goods and Services Tax (GST). The guides and main topics covered are as follows.

GST: Approved Refiner and Consolidator Scheme (ARCS) (Fifth edition), which covers:

• Benefits of the ARCS;
• Conditions of Eligibility for the ARCS;
• Application Procedure;
• Conditions of Approval;
• Responsibili…