The Inland Revenue Authority of Singapore (IRAS) has issued GST Bulletin Issue 21 for December 2020. The main point of the bulletin is that most IRAS notices will be digitized from May 2021 and paper notices will be phased out. The bulletin also notes the benefits of submitting GST returns to IRAS directly from accounting systems via APIs, as well as common mistakes to avoid, including input tax claims without valid documents and input tax claims for purchases not incurred for business purpo…