The Inland Revenue Authority of Singapore (IRAS) has published an updated e-Tax guide on preparing GST returns. This includes GST return updates in relation to new GST rules that will apply from 1 January 2020, including rules for: a Reverse Charge mechanism for business-to-business (B2B) imported services, where the local GST-registered business customer is required to account for and pay GST to the Inland Revenue Authority of Singapore (IRAS) directly, on the services that it imports; and an Overseas Vendor Registration (OVR) regime for business-to-consumer (B2C) imported services, which requires overseas suppliers and electronic marketplace operators making significant supplies of...