GST return filing
A GST F5 return declaring your output tax collected and input tax claimed for the period, filed with IRAS via myTax Portal.
A GST F5 return declaring your output tax collected and input tax claimed for the period, filed with IRAS via myTax Portal. Most businesses file quarterly by default, though some are approved for monthly filing.
Late filing attracts a $200 penalty, increasing by a further $200 for each additional month of delay up to a maximum of $10,000, plus a 5% late payment penalty on any tax not paid on time.
WHEN
Within one month of the end of each GST accounting period (quarterly by default).
COST
Free to file. Late filing penalty $200
indicative, checked 2026-09
WHO DOES IT
You, online
LEGAL BASIS
Goods and Services Tax Act 1993.
File your GST return
Via myTax Portal (CorpPass).
Who this is for
Every GST-registered business, including those with nil returns for the period.
What you’ll hold
- Filed GST F5 return
- Records supporting output and input tax claimed
Watch out for
- Filing late because the deadline is counted from the end of the accounting period, not from any reminder IRAS sends.
- Skipping a return in a quarter with no sales — a nil return is still required.
- Claiming input tax without keeping the supporting invoices, which IRAS can query well after the return is filed.
Sources
- IRAS — Current GST rates checked 2026-09-08
See also
This is item 16 of 32 in the free Singapore Compliance Calendar. See the whole list →