A Practical Guide to GST Filing in Singapore: What Every Business Needs to Know

If your business is registered for Goods and Services Tax (GST) in Singapore, staying compliant with filing and payment requirements is crucial. GST filing is not just about ticking a box—it’s a key part of your business’s tax responsibilities and financial reporting.

This guide outlines what GST filing involves, when it's due, and how to ensure timely and accurate submission.

Who Needs to File GST?

GST-registered businesses in Singapore are required to file GST returns and make payments to the Inland Revenue Authority of Singapore (IRAS). This includes companies, sole proprietors, partnerships, and any other entities that are registered for GST—whether voluntarily or mandatorily.

Filing Frequency: Quarterly and Monthly Options

Most businesses file GST on a quarterly basis, though some may be placed on monthly filing if they meet certain criteria or request it due to high transaction volumes.

• Quarterly filing: Covers three-month periods (e.g., Jan–Mar, Apr–Jun, etc.)

• Monthly filing: Typically applies to businesses with higher turnovers or those claiming regular GST refunds

Key GST Filing Requirements

Businesses must submit the following to IRAS through myTax Portal:

• GST F5 return: A report detailing taxable supplies, input tax claims, output tax collected, and net GST payable or refundable.

• Payment (if applicable): Any GST payable must be settled by the same deadline as the return.

Filing Deadlines

The due date for each GST filing is one month after the end of the accounting period.

For example:

• A business filing for the quarter Jan–Mar must submit and pay GST by 30 April

• For the quarter Apr–Jun, the due date is 31 July, and so on

Missing the deadline may result in:

• A 5% late payment penalty

• Additional penalties of 2% per month on unpaid tax (up to 50% of total unpaid GST)

• Enforcement actions or denial of future tax claims

Common GST Filing Mistakes

To stay compliant and avoid penalties, businesses should watch out for:

• Incorrect classification of taxable vs. non-taxable supplies

• Overclaiming input tax (e.g., for personal expenses or disallowed items)

• Errors in transaction dates or double-counting

• Failing to include reverse charge transactions (if applicable)

Why Businesses Should Use Cloud Accounting

Filing GST manually or through spreadsheets increases the risk of errors. Cloud accounting solutions—such as Xero—are InvoiceNow-ready and designed to support IRAS-compliant GST tracking and reporting.

With the right tools, businesses can:

• Automatically calculate input and output tax

• Generate F5 reports directly

• Ensure timely, accurate submissions

• Prepare for audits with better record-keeping

Let Us Simplify GST for You

Our team supports Singapore SMEs and professional service providers with:

• Accurate GST preparation and review

• Filing through myTax Portal

• Reconciling your books to ensure compliance

• Cloud accounting setup and support (we're a certified Xero partner)

Whether you need help with your quarterly filings or want to automate your tax workflow, we’re here to make GST compliance easy.

Ready to simplify your GST filing process? Contact us for professional support today.

Disclaimer: The information in this article is accurate at the time of publication. Please refer to the IRAS website or consult a qualified advisor for the most current GST regulations.