GST

Notice of Appeal to the Goods and Services Tax Board of Review

Any person who disagrees with the decision of the Comptroller of Goods and Services Tax Board of Review on his application for review and revision under section 49 of the Goods and Services Tax Act may appeal to the Goods and Services Tax Board of Review by:

a. filing within 30 days from the date of the decision of the Comptroller on the application for review and revision, a written notice of appeal (together with the Comptroller's notice of decision under section 49(2) of the Goods and Services Tax Act) in duplicate.  A softcopy of the  duly completed notice of appeal together with the Comptroller's Notice of Refusal to Amend should also be submitted to gstbr@mof.gov.sg; and

b. filing within 30 days of the date on which such notice of appeal was lodged, a petition of appeal in quadruplicate containing a statement of the grounds of appeal together with the requisite payment. A softcopy of the duly completed petition of appeal should also be submitted to gstbr@mof.gov.sg.

Payment of prescribed fees to the Goods and Services Tax Board of Review shall be made by way of cheque or PayNow Corporate.

  • If payment is made by way of cheque, the cheque should be made payable to the “Ministry of Finance/AG”.
  • If payment is made by way of PayNow Corporate, please enter our UEN as “T08GA0013EM01” when making payment, or scan the following QR code.

PayNow_GSTBR



For payment by way of PayNow Corporate, please indicate “GSTBR-” followed by your GST Registration No. in the remarks when making the transfer.

For eg. If the GST Registration No. is A12345678A, the reference in the remarks will be “GSTBR-A12345678A”.

Please note that if a cheque or any authorisation for the payment of fees to the Board is dishonoured or revoked, and if payment is not received within seven days after being notified of such dishonour or revocation, the notice of appeal or notification that the dishonoured or revoked payment was made for would be deemed not to be lodged.

Please click here to view the sections of the Goods and Services Tax Act on the Board of Review.
Please click here to view the Goods and Services Tax (Board of Review) Regulations.
Please click here to view the guide on How to Appeal to the Goods and Services Tax Board of Review.

The following appendices are available for downloading:

Annex A – Format for Filing a Notice of Appeal 
Annex B – Documents Checklist  and Questionnaire 
Annex C – Sample Case Submission 
Annex D – Sample Affidavit 

If you are unable to read these documents, you may wish to download a software for free to read these documents here:[pdf]  [word].