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IRAS, the Inland Revenue Authority of Singapore, expects every GST-registered business to file a return and pay any tax due one month after each accounting period ends. A quarterly filer therefore files by 30 April, 31 July, 31 October and 31 January. This page was checked on .
When is each GST return due?
Standard accounting periods are three months long. The due date is the end of the month that follows the period.
| Accounting period | File and pay by | GIRO deduction date |
|---|---|---|
| January to March | 30 April | 15 May |
| April to June | 31 July | 15 August |
| July to September | 31 October | 15 November |
| October to December | 31 January | 15 February |
A GST-registered company with a special accounting period still gets one month. IRAS gives the example of a period running from 5 April to 5 July, which is due on 5 August. You can confirm GIRO payment from the acknowledgement page after you file.
Who must file, and what if there was no business?
Every GST-registered business must file, including a company with no sales. IRAS requires a Nil return in that case. If the business has ceased, IRAS tells you to apply to cancel the GST registration. If you are not yet registered, start at GST registration, which covers the S$1 million turnover test.
How often do you file?
Quarterly is the standard. IRAS says you get a quarterly period unless you asked otherwise at registration. A business that regularly claims refunds can ask for monthly periods through myTax Mail, and IRAS reviews the request. IRAS also pays refunds faster to monthly filers: within 1 month, against 3 months for quarterly filers, with some exceptions.
Your GST periods do not change by themselves when you change your financial year end. You must write to IRAS. Look at accounting year end before you switch.
How do you file on myTax Portal?
The steps above cover the order. Two points trip people up. First, the person who files must hold the right Corppass authorisation; if an accountant files for you, the accountant must be authorised for your business in Corppass. Second, a Preparer cannot submit. The draft shows Pending Approval until an Approver sends it to IRAS, and IRAS says any user given access to all e-services gets the Approver role by default.
After submission, keep a copy of the acknowledgement. It is your proof of filing and it carries the payment instructions.
Can you get more time?
IRAS says extensions are generally not granted, since one month is a reasonable deadline. It lists reasons it will not accept, such as the finance team being overseas, a staff resignation, year end closing or not enough manpower.
| Accepted reason | Extension |
|---|---|
| First return of a newly registered business | 1 month |
| IT system breakdown | 2 weeks |
| New accounting software bought | 2 weeks |
| Key accounting person on long medical leave | 2 weeks |
| Company restructuring | 2 weeks |
Send the request at least 5 working days before the due date, with the listed supporting documents. A late request is not processed, and penalties apply if it is not approved in time.
What are the penalties for late GST filing?
| Breach | Penalty |
|---|---|
| Return not filed by the due date | S$200 straight away |
| Each further completed month outstanding | S$200 more, capped at S$10,000 per return |
| Estimated Notice of Assessment | 5% late payment penalty on the estimated tax |
| Tax filed on time but paid late | 5% late payment penalty |
| Still unpaid 60 days after the 5% penalty | 2% extra per month, up to 50% of the unpaid tax |
Failing to file is also an offence. IRAS can send a summons to the business or the people running it, including directors. If IRAS estimates your tax, file the real return at once. The estimated figure and penalty are then revised to your actual liability.
What records back a GST return?
Keep tax invoices, credit notes, import permits and bank records for the period. You will need them if IRAS queries a refund. A bookkeeping routine that closes each month saves a scramble on day 28. See bookkeeping services and corporate tax for how GST sits with income tax deadlines.
Independent guide
SingaporeCompanySetupGuide.com is not IRAS and does not file returns. This guide reads IRAS pages so you do not have to. To hand over the filing, use the quote form and we pass it to accounting firms that take GST work. They send their own prices.
Sources
- IRAS, GST filing due dates and requests for extension, https://www.iras.gov.sg/taxes/goods-services-tax-%28gst%29/filing-gst/gst-filing-due-dates-and-requests-for-extension (due dates, GIRO, extensions, refunds)
- IRAS, Late filing or non-filing of GST returns, https://www.iras.gov.sg/taxes/goods-services-tax-%28gst%29/filing-gst/late-filing-or-non-filing-of-GST-returns-f5-f8 (S$200 penalties, estimated assessment)
- IRAS, Late payment or non-payment of GST, https://www.iras.gov.sg/taxes/goods-services-tax-%28gst%29/gst-payments-refunds/late-payment-or-non-payment-of-gst (5% and 2% penalties)
- IRAS, Overview of GST e-filing process, https://www.iras.gov.sg/taxes/goods-services-tax-%28gst%29/filing-gst/overview-of-gst-e-filing-process (Corppass roles, myTax Portal)
- IRAS, Changing GST accounting periods, https://www.iras.gov.sg/taxes/goods-services-tax-%28gst%29/other-services/changing-gst-accounting-periods (quarterly, monthly, special periods)
