GST Act Section 42: Primary legislation governing the issuance of tax invoices in Singapore, including basic requirements for valid tax invoices under Cap. 117A
GST Act Third Schedule: Specific regulations detailing the form and content requirements for tax invoices in Singapore
Income Tax Act Cap. 134: Legislation covering record keeping and documentation requirements for business transactions in Singapore
IRAS GST Guide: Official guide on record keeping requirements for GST-registered businesses issued by the Inland Revenue Authority of Singapore
IRAS e-Tax Guide: Electronic tax guide providing detailed requirements for record keeping for GST-registered businesses
Tax Invoice Header Requirement: mandatory display of the words 'Tax Invoice' clearly on the document
Supplier Details Requirement: mandatory inclusion of supplier's name, address and GST registration number
Invoice Date Requirement: mandatory inclusion of the date of invoice issuance
Customer Details Requirement: mandatory inclusion of customer's name and address
Invoice Number Requirement: mandatory inclusion of a sequential invoice number
Supply Description Requirement: mandatory detailed description of goods/services supplied
Pricing Requirement: mandatory inclusion of quantity and price of goods/services
GST Amount Requirement: mandatory separate display of GST amount
Total Amount Requirement: mandatory display of total amount payable including GST
Customer GST Registration Requirement: mandatory inclusion of customer's GST registration number for transactions exceeding SGD 1,000 (if customer is GST-registered)
