On 3 August 2022, the Inland Revenue Authority of Singapore published several updated GST e-Tax guides, including:

• GST: Guidelines on Determining the Belonging Status of Supplier and Customer (Third Edition)
• GST: Digital Payment Tokens (Second Edition)
• GST: Guide on Attribution of Input Tax (Eighth Edition)
• GST: Reverse Charge (Fourth Edition)
• GST: Transfer of Business as a Going Concern and other Excluded Transactions (Sixth Edition)
• GST: Transfer Pricing Adjustments (Third Edition)
• GST: Time of Supply Rules (Third Edition)
• GST: Clarification on "Directly in Connection With" and "Directly Benefit" (Fifth Edition)

The updates vary by guide, but mostly concern the extension of GST to imported low-value goods from 1 January 2023 under the reverse charge and overseas vendor registration (OVR) regimes, as well as the extension of GST to B2C imported non-digital services under the OVR regime.