Services
Timeline – New digital and cross-border services GST rules
2015

2016

2017

Tax Bill on digital
and cross-border
services introduced

1st GST return due
Oct 2016 – Mar 2017
(optional: 2 monthly)

Digital GST law
effective

1

16
Nov

Oct

2nd GST return due
Apr 2017 – Jun 2017
(quarterly)

7

28
Jul

May

Sep

Aug

Jul

Jun

May

Apr

Mar

Feb

Jan

Dec

Nov

Oct

Sep

Aug

Jul

Jun

May

Apr

Mar

Feb

Jan

Dec

Nov

9 months

Services
To do
• Check whether you are
liable (as a seller or
intermediary).
• Set up a project team.
• Seek professional
advice if required as
some exclusions will
apply.

To do
• Set up systems:
- contact software providers about changes required to systems
- update reports in your ERP/accounting systems
- ensure collection of evidence (eg. customer billing address,
country code of their SIM card).
• Review contracts with your business partners, including terms of
sale.
• Review pricing.
• Prepare for GST registration.
• Communicate with customers.

To do
• Register for GST.
• Reflect GST in prices.
• Set up GST compliance process.

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Movie and music downloads
E-books, -magazines, -newspapers
Webinars and e-learning
Apps
Games
Software
Website design and publishing services
Any other services purchased online
(including e.g. legal, accounting and
consultancy services).
Note some exclusions will apply.

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