The Inland Revenue Authority has published new guidance on its website on GST Registration for Overseas Entities. --- GST Registration for Overseas Entities An overseas entity is defined as one that is not a resident in Singapore and/or does not have an established place of business in Singapore. The same rules on GST registration apply for both local and overseas entities. To find out if you, as an overseas entity, must register for GST, refer to Do I Need To Register. If you are registering for GST, you must appoint a local agent in Singapore, known as a Section 33(1)...