.Billsato Create an invoice

Credit note template for Singapore (GST)

A credit note for a GST-registered business in Singapore: your GST registration number, the original tax invoice number and date, the reason, and the GST credited at the rate on the invoice, in Singapore dollars on A4.

Singapore GST credit note: a sample filled in with example lines
The singapore gst credit note, with example lines to replace.
Fill it in online, free

Opens in the invoice generator with these lines filled in. Adds up the totals, downloads a PDF. No sign-up.

Download PDF Print or fill in by hand Download Word (.docx) Also opens in Google Docs Download Excel (.xlsx) Also opens in Google Sheets

What’s on the singapore gst credit note

Extra fields on this template: Original invoice, Invoice date, GST reg. no..

ItemQtyRateAmount
Monthly retainer, NovemberHalf month not delivered1S$2,250.00S$2,250.00
SubtotalS$2,250.00
GST (9%)S$202.50
Total creditS$2,452.50

Example prices in Singapore dollars. Replace them with your own; in the generator, any currency works.

What IRAS expects on a credit note

IRAS guidance on GST credit notes asks for:

  • the credit note number and date;
  • your name, address and GST registration number;
  • the customer’s name and address;
  • the reason for the credit;
  • a description of the goods or services, the quantity and the amount credited;
  • the total credited excluding GST, the GST rate and the GST credited;
  • the number and date of the original tax invoice.

Use the GST rate on the original invoice: an invoice issued in 2023 was charged at 8%, not 9%.

InvoiceNow

IRAS is bringing in InvoiceNow, the national e-invoicing network, in stages for GST-registered businesses, starting with newly GST-registered businesses from November 2025. If it applies to you, credit notes go through your InvoiceNow solution as well.

Before you rely on it

This page summarizes the rules as published by IRAS; it isn’t tax advice, and the rules change. Check the current guidance, or ask your accountant, before you issue credit notes in volume. If your business is required to issue electronic invoices through a government system, credit notes usually have to go through that system too, and a PDF made here doesn’t replace it.

Frequently asked questions

Do I have to issue a credit note in Singapore?

If you reduce the price of a supply you issued a tax invoice for, a credit note is the record that lets you reduce the output GST.

Can the credit note be in a foreign currency?

Yes, but the GST amount must also be shown in Singapore dollars, at the exchange rate used on the original invoice.

What if I am not GST registered?

You can still issue a credit note, but without GST or a GST number.