GST Tax Invoicing, SLA & Refund Policy

CENTR SOLUTION PTE. LTD. is a Singapore GST-registered company (IRAS GST Registration No.: 202025281H, effective 05 February 2023) and invoices corporate clients in SGD or USD in accordance with executed Statements of Work (SOW) and monthly maintenance agreements.

1. Singapore GST Treatment & Tax Invoicing

All local standard-rated supplies of software and technical services to Singapore-based entities are subject to prevailing 9% Singapore Goods and Services Tax (GST). Qualifying international services supplied to overseas corporate entities outside Singapore are zero-rated (0% GST) pursuant to Section 21(3) of the Singapore Goods and Services Tax Act 1993. Official IRAS Tax Invoices are issued for all engagements.

2. Milestone Acceptance & Payment Terms

Custom software development is billed according to agreed project milestones following client User Acceptance Testing (UAT). Recurring maintenance retainers are invoiced monthly under Net-15 or Net-30 corporate bank transfer terms.

3. Remediation & Refund Policy

If a delivered software milestone does not conform to specifications in the signed SOW, the client may notify CENTR within 14 days for remediation at no extra cost, or receive a pro-rata credit note/refund (with corresponding GST adjustment where applicable) for any undelivered prepaid retainer period. Recurring retainers may be cancelled with 30 days' written notice.