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Reach is the only Accounting Software which is customised to suit 18 different business end to end.

Chapter 5 | Income

Out of Scope Supply Invoice

Out-of-scope supplies refer to supplies which fall outside the scope of the GST Act and therefore, no GST is chargeable.

Common examples include

  • Third country sales (i.e. sales involving the shipment of goods from a place outside Singapore to another place outside Singapore) and
  • sales made within a zero-GST warehouse or Free Trade Zone (i.e. goods originating from overseas remain within the zero-GST warehouse or the Free Trade Zone where the ownership ofthe goods is transferred to the buyer).

Unlike standard-rated, zero-rated and exempt supplies, out-of-scope supplies are not to be reported in the GST return. However, for the purpose of accounting, these transactions need to be recorded in the accounting software

Let us now see How to raise a OUT OF SCOPE Supply Invoice using Reach Accounting Software

  1. Click on Income in the top tab menu and choose Invoice
  2. Click on Add Invoice
  3. The first tab will prompt you to choose the type of Invoice you choose to raise; Choose OUT OF SCOPE Supply Invoice
  4. The Invoice voucher entry is divided into three sections:
    • The first section allows you to fill the basic Invoice details like date, terms, currency and due date
    • The second section allows you to choose the products, description, quantity and value
    • The final section allows you to enter dispatch details and set reminders for payment followup
  5. Fill the details appropriately
  6. Once done, you have to option to save the Invoice
  7. On saving the Invoice Reach Software will automatically prepare the OUT OF SCOPE Supply Invoice
  8. The daybook, ledgers, trial balances and financial statements are automatically posted and prepared
  9. Out of scope supplies will not be reflected in the GST Reports