Singapore extending InvoiceNow to all GST registered businesses by April 2031 is the longest phased rollout in the region, and that is probably appropriate given the volume diversity in the SGD 200K to SGD 4M+ band. The transitional grants are the part most clients miss, IRAS has been quietly increasing the grant cap. If you have customers in the SGD 200K bracket, they should be looking at a 2027 budget cycle to start prep work, not waiting for 2028.