GST InvoiceNow

The SuiteApp supports the GST InvoiceNow five-corner model, which extends the standard InvoiceNow four-corner model by integrating the IRAS system into the e-invoicing process.

Understanding the GST InvoiceNow Functionality

In the GST InvoiceNow model, invoice data is sent to IRAS when an invoice is issued, received, or recorded through supported channels.

The following graphic shows how the IRAS system integrates with the PEPPOL network through the GST InvoiceNow five-corner model:

In this model, the fifth corner (Corner 5) represents the IRAS system, which is integrated into the existing e-invoicing framework. The supplier (Corner 1) sends the invoice to its PEPPOL service provider (Corner 2). The invoice is then routed to the buyer's PEPPOL service provider (Corner 3), which delivers it to the buyer (Corner 4). This process follows the standard PEPPOL invoice flow.

In addition to the standard flow, invoice data is sent to IRAS through both the supplier's and buyer's PEPPOL service providers. This integration enables IRAS to receive GST-related invoice data in real time.

Data Flow Types

GST InvoiceNow defines six data flow types that describe how invoice and credit note data is reported to IRAS. These data flows ensure that the required tax information is submitted for different business transactions.

• Type 1A, 2A, and 2B - These data flows apply when businesses issue invoices and credit notes to customers. Documents are reported to IRAS through the PEPPOL network.

• Type 1B, 3A, and 3B - These data flows apply when businesses receive purchase invoices and credit notes from suppliers. Buyers report the invoice data to IRAS.

GST-registered businesses must submit data packages for each applicable data flow.

Data Flow Type	PEPPOL/ Non-PEPPOL	Item	Type of Transaction	Granularity of Data to be Sent	When Invoice Data is Sent to GST InvoiceNow	Data Package	Specifications
1A	PEPPOL	Issued invoices or Credit note	Supply	Transaction level (single)	When the invoice is issued.	Standard PEPPOL	PEPPOL transaction (PINT-SG)
2A	Non-PEPPOL	Issued invoices or credit notes	Supply	Transaction level (single)	Submit the transactions to GST InvoiceNow before or at the time of filing your tax return.	I	Solution extracted (Data specifications based on PINT-SG)
2B	Non-PEPPOL	Aggregated invoices from cash register or point of sale devices (B2C)	Supply	An aggregated invoice such as daily cash register sales invoice. Consolidates multiple transactions into a single invoice.	Submit the invoice to IRAS at regular intervals.	II
1B	PEPPOL	Accepted invoices or credit notes	Purchase	Transaction level (Single/Bulk)	-	III
3A	Non-PEPPOL	Accepted invoices or credit notes	Purchase	Transaction level (Single/Bulk)	-	IV
3B	Non-PEPPOL	Aggregated petty cash purchases (PCP)	Purchase	An aggregated invoice such as a daily cash register sales invoice. Consolidates multiple transactions into a single invoice.	Submit the invoice to IRAS at regular intervals.	V

Known Limitations of GST InvoiceNow Functionality

• Bulk invoices and consolidated invoices are not supported in the initial release.

• Bulk credit memos and consolidated credit memos are not supported in the initial release.

• Business to Government (B2G) transactions are not supported.

• The non-GST tax code is not supported.

• GST InvoiceNow supports only the PINT billing method. It does not support the BIS billing method.

• The SuiteApp does not send PINT Wildcard documents to IRAS.

General Notices