The key documents needed for an ASK annual review are as follows:
a) GST ASK templates which can be found on the IRAS website.
b) GST F5 monthly or quarterly declarations.
b) Purchases and Sales listings for the selected financial period under review.
c) Source accounting documents and records supporting all GST declarations for the period under review.
d) Annual Financial Statements or latest Management Accounts for the financial year under review.