Singapore GST filing is made on a quarterly basis. The specific application time is as follows:

After the end of the first quarter, the consumption tax needs to be declared before April 30;

After the end of the second quarter, you need to declare consumption tax before July 310;

After the end of the third quarter, you need to declare consumption tax before October 31;

After the end of the fourth quarter, the consumption tax needs to be declared before January 31;

Before filing a GST F5 return

The GST F5 return has 15 boxes that you must fill out.

You can log in to myTax Portal to access your GST return.

All numbers reported in the GST return must be in Singapore currency.

If you have foreign currency transactions, please refer to Foreign Currency Transactions to learn how to report in Singapore currency.

Even if you do not have any transactions for the stated accounting period, you still need to file a no return electronically (i.e. fill in '0' in all boxes).

For more details, you can also refer to the e-Tax Guide (790KB, PDF) on How to Prepare a GST Return.

GST Return

Box 1: Total Value of Standard Grade Supplies

Box 2: Total Value of Zero-Rated Supplies

Box 3: Total value of duty-free items

Box 4: The total value of boxes (1)+(2)+(3).

Box 5: Gross value of taxable purchases

Box 6: Output tax payable

Box 7: Input tax and claimed refund

Box 8: Net GST paid to or claimed from IRAS.

Box 9: Total value of goods imported under the “Environmental Services Compensation Scheme”/”A3PL”/”Other Approved Schemes.

Box 10: Do you ask tourists for tax refunds?

Box 11: Have you made any requests for bad debt relief and/or refunds for reverse charge transactions? New!

Box 12: Have you made any pre-registration requirements?

Box 13: Income

Box 14: Have you imported services subject to GST under reverse charging? new!

Box 15: Do you operate an electronic marketplace providing digital services subject to GST on behalf of third-party suppliers? new!

Boxes 16 to 19: Imported Goods Tax Deferred Payment Scheme (IGDS) Section

If you register a company and bookkeeping with our company, you do not need to provide information