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Assisted Self-help Kit (ASK)

Updated: Aug 18, 2023



Assisted Self-help Kit (ASK) | Bestar
Assisted Self-help Kit (ASK) | Bestar


The GST Assisted Self-help Kit (ASK) is a self-assessment compliance package developed by the Inland Revenue Authority of Singapore (IRAS) to help GST-registered businesses (GRBs) ensure the accuracy of their GST submissions and manage their compliance.


The ASK comprises three key elements:

  • GST Good Practices: This section provides guidelines on record keeping, deadlines, internal controls, and other matters that GRBs should take note of to ensure accurate GST reporting.

  • Pre-Filing Checklist: This checklist helps GRBs to self-assess their GST returns before submission to ensure that they are complete and accurate.

  • Annual Review: This section provides templates and guidance for GRBs to conduct an annual review of their GST returns to identify and correct any errors.

The ASK is a voluntary tool, but it is recommended for all GRBs, especially those who are new to GST or who have a high risk of making errors. The ASK can help GRBs to:

  • Understand GST requirements on filing and record-keeping

  • Ensure the accuracy of GST submissions

  • Reduce the risk of incurring penalties on errors made

  • Discover past GST errors early for timely disclosure to IRAS, and enjoy zero or reduced penalties under the Voluntary Disclosure Programme (VDP)

  • Enjoy administrative concessions for common errors disclosed through the course of the ASK Annual Review

  • Fulfil the requirement for application or renewal of specific GST schemes

The ASK is available on the IRAS website. GRBs can download the ASK and the accompanying templates and guidance.


Here are the steps on how to use the ASK:

  1. Read the GST Good Practices section to understand the key requirements for GST compliance.

  2. Use the Pre-Filing Checklist to self-assess your GST return before submission.

  3. Conduct an annual review of your GST returns using the templates and guidance provided in the ASK.

If you have any questions about the ASK, you can contact the IRAS GST Helpline.


Here are some of the benefits of using the ASK:

  • It can help you to understand GST requirements and avoid making errors.

  • It can help you to improve your GST compliance and reduce the risk of penalties.

  • It can help you to qualify for the Voluntary Disclosure Programme (VDP) and enjoy zero or reduced penalties for past errors.

  • It can help you to enjoy administrative concessions for common errors.

  • It can help you to fulfil the requirement for application or renewal of specific GST schemes.

If you are a GST-registered business, use the ASK to help you to ensure the accuracy of your GST submissions and manage your compliance.





Assisted Self-help Kit (ASK)


ASK is a comprehensive self-assessment compliance package that aids businesses to review the correctness of their GST submissions and discover past GST errors early so as to qualify for IRAS’ Voluntary Disclosure Programme.

Purpose of ASK

ASK helps businesses, especially those who have just registered for GST or are filing GST for the first time, to self-assess their GST submissions and to discover past GST errors early.

Key Aspects of ASK

ASK is a self-assessment package that focuses on three key aspects:

  1. Putting in place good GST Practices comprising People, Record-Keeping, Systems and Internal Controls to properly handle the GST reporting of transactions;

  2. Self-assessment using the Pre-Filing Checklist to ensure that GST returns are correct before submission; and

  3. Performing Annual Review of past GST returns to detect errors early and to avoid costly penalties

Features of ASK

There are 3 sections in the ASK package. Businesses may implement each section individually or put all 3 sections into practice.

Section 1: GST Practices

What is it


  • GST Practices helps you to put in place internal processes covering People, Record-Keeping, Systems and Internal Controls to ensure overall GST compliance.

Recommended for

  • Businesses planning to register for GST

  • Businesses that are newly registered for GST

Section 2: Pre-Filing Checklist

What is it

  • Pre-Filing Checklist helps you to perform quality checks on your GST returns before submission.

Recommended for

  • Businesses filing their first GST return

  • GST-registered businesses with new business arrangement or change in GST personnel


Section 3: ASK Annual Review

What is it

  • ASK Annual Review helps you to perform regular review of past GST returns for early detection of errors.

Recommended for

  • All GST-registered businesses

Compulsory or Voluntary Adoption of ASK


GST-registered businesses may adopt ASK on a voluntary basis.

Conducting ASK is compulsory when you are applying for or renewing these GST Schemes.

Applying for GST Scheme

ASK is compulsory when you are applying for the following GST Schemes:

  1. Import GST Deferment Scheme (IGDS);

  2. Approved Marine Customer Scheme (AMCS);

  3. Approved Contract Manufacturer and Trader (ACMT) Scheme;

  4. Approved Refiner and Consolidator Scheme (ARCS);

  5. Major Exporter Scheme (MES);

  6. Approved Import GST Suspension Scheme (AISS); or

  7. Approved Third Party Logistics (3PL) Company Scheme.

Renewing GST Schemes

ASK is compulsory when you are renewing the following GST Schemes:

  1. Import GST Deferment Scheme (IGDS);

  2. Major Exporter Scheme (MES); or

  3. Approved Contract Manufacturer and Trader (ACMT) Scheme.

ASK Annual Review


One of the qualifying conditions for these GST schemes is that businesses have to perform a self-review using ASK and submit the ASK: Declaration Form on Completing Annual Review & Voluntary Disclosure of Errors.




How Bestar can Help


Bestar can help with the Assisted Self-help Kit (ASK) in Singapore in a number of ways:

  • Provide guidance and support on GST compliance: Bestar's team of experienced accountants and tax experts can help you understand GST requirements and ensure that your GST submissions are accurate and compliant.

  • Conduct ASK reviews: Bestar can conduct an ASK review of your GST returns to identify any errors or omissions. This can help you to qualify for the Voluntary Disclosure Programme (VDP) and enjoy zero or reduced penalties for past errors.

  • Provide training on GST: Bestar can provide training on GST compliance to your staff so that they are aware of the key requirements and can help you to avoid making errors.

  • Help you to apply for GST schemes: Bestar can help you to apply for GST schemes that may be applicable to your business, such as the Approved Marine Customer Scheme (AMCS) or the Approved Contract Manufacturer and Trader (ACMT) Scheme.

If you are a GST-registered business, Bestar can help you to ensure that you are compliant with GST requirements and enjoy the benefits of the ASK.

Here are some specific services that Bestar can provide to help you with the ASK:

  • Review your GST practices to ensure that they are in line with IRAS requirements.

  • Help you to develop and implement a GST compliance plan.

  • Conduct an ASK review of your GST returns.

  • Prepare your GST returns and declarations.

  • Represent you before IRAS if there are any issues with your GST compliance.

Bestar is a leading provider of accounting and tax services in Singapore. We have a team of experienced professionals who are dedicated to helping businesses succeed. We understand the complexities of GST compliance and can help you to ensure that you are compliant with the law. Contact us today to learn more about how we can help you with the ASK.

Bestar has accredited tax professionals with the expertise and experience to assist businesses to perform the ASK Annual Review. For more information, please contact Bestar.


Assisted Self-help Kit (ASK) | Bestar
Assisted Self-help Kit (ASK) | Bestar

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