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Bad Debt Relief and Credit Notes under Singapore GST: How to Recover GST on Unpaid Invoices
OCT 26, 2026·5 min read·Roshan R·Singapore
If a customer never pays, GST already paid to IRAS can be recovered through bad debt relief. Learn the conditions, the 12-month rule, how to claim, what happens if the customer later pays, and how credit notes differ.
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