What to fill in each box?

You can access your GST returns by logging in to myTax Portal . The GST F5 return consists of 13 Boxes. To find out what are some common items to include in or deduct from each box, please refer to the links below:

Box 1: Total value of standard-rated supplies
Box 2: Total value of zero-rated supplies
Box 3: Total value of exempt supplies
Box 4: Total value of (1) + (2) + (3)
Box 5: Total value of taxable purchases
Box 6: Output tax due
Box 7: Input tax and refunds claimed
Box 8: Net GST to be paid to/ claim from IRAS
Box 9: Total value of goods imported under under the MES/ A3PL/ Other Approved Schemes 
Box 10: Did you claim for GST you had refunded to tourists?
Box 11: Did you make any bad debt relief claims?
Box 12: Did you make any pre-registration claims?
Box 13: Revenue 

All figures reported in the GST return must be in Singapore Currency. If you have transactions in foreign currency, please refer to Foreign currency transactions on how you should report them in Singapore currency. If there is no transaction during the prescribed accounting period, you are still required to e-File a nil return (i.e. fill in ‘0’ for all boxes).

For more details, you may also refer to How to Complete Your GST Return  (176KB) and e-Tax guide on How Do I Prepare My GST Return (324KB).

Box 1: Total value of standard-rated supplies

Box 1 refers to the value of supplies which are subject to GST. The value to be entered in Box 1 should exclude any GST amount. For example, if you sell goods for $100 with $7 of GST, you should include $100 in Box 1 and $7 in Box 6.  

Please track the value of each supply for Box 1 separately from its output tax due. The value in Box 1 should not be computed by re-grossing the value of output tax due (Box 6).

What to include?	Example/Details
Supplies of goods made in the course of your business	Sale of goods to customers (at net discounted price if discount is given) Deposits received as part payment  Consignment sales  Net takings from betting and gaming transactions Construction of residential or commercial properties  Lease of commercial properties or hotel rooms Sale of new motor vehicles (value should exclude ARF, COE, RF and road tax) Hire purchase (applicable to seller of goods and financier) Sale of used vehicle under Discounted Sales Price Scheme (full value) Sale of used goods under the Gross Margin Scheme (full value) Inter-company sale of goods (if not under group or divisional registration)
Supplies of services made in the course of your business	Lease of machinery Management fee Professional fee  Commission Maintenance fee
Supplies to staff	Takings from in-house vending machine, canteen takings, etc.
Sale of business assets	Sale of factory building Sale of private car registered under employee's name but account as company's asset
Deemed supplies	Gift of goods where credit for input tax has been allowed to you and which costs >$200 (include free gift given as employee benefit) Business assets put to personal use  Use of business premises by third party for free
Others	Trade-in of goods (value of supply is the full value of the goods traded-in) Sale of goods imported on behalf of an overseas principal (i.e. you are acting as a section 33(2) agent) Reimbursement of expenses from third party (e.g. subsidiary, customer)

 

What to deduct?	Example/Details
Reduction in the value of standard-rated supplies for which a credit note has been issued or a debit note has been received	Discount and rebate  Sales return

 

Items that should not be filled in Box 1

You should exclude your out-of-scope supplies. An example of out-of-scope supplies is sale of goods delivered from a place outside Singapore to another place outside Singapore (e.g. you sell chocolates that are shipped directly from your factory in China to your customer in Japan).

If you have wrongfully collected GST before your effective date of GST registration, you should exclude the value of such sales from Box 1. Please write in to us with the details and a cheque payment for the wrongful GST collection. Please refer to Voluntary disclosure for wrongful collection of GST for more details. 

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Box 2: Total value of zero-rated supplies

What to include?	Example/Details
Supplies of goods which are exported	Exporting goods out of Singapore (must maintain required documents to support your zero-rating)
Supplies of international services as listed in section 21(3) of GST Act	Providing international services (not all services provided to overseas customers are zero-rated supplies)

 

What to deduct?	Example/Details
Reduction in the value of zero-rated supplies for which a credit note has been issued or a debit note has been received	Discount and rebate  Sales return

 
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Box 3: Total value of exempt supplies

What to include?	Example/Details
Sale and lease of residential properties	Sale and lease of residential properties
Supplies of financial services under Fourth Schedule to GST Act	Interest relating to bank deposit/loan/trade debt Issue, allotment or transfer of ownership of any equity or debt security  Absolute value (i.e. drop negative sign, if any) of net realised exchange gain/ loss for each prescribed accounting period
Sale of investment precious metals in Singapore New!	Sale of Investment precious metals in Singapore

 

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Box 4: Total value of (1) + (2) + (3)

The amount in this box is your total supplies made for the accounting period. It will be automatically computed after you have fill in the amounts for Box 1, Box 2 and Box 3. 
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Box 5: Total value of taxable purchases

Box 5 refers to the value of your standard-rated purchases (including imports) for which the GST incurred can be claimed, and zero-rated purchases. The value to be entered in Box 5 should exclude any GST amount. For example, if you buy or import goods for $100 with $7 of GST, you should include $100 in Box 5 and $7 in Box 7.  

Please track the value of each purchase for Box 5 separately from its input tax to claim. The value in Box 5 should not be computed by re-grossing the value of input tax to claim (Box 7). 

What to include?	Example/Details
Standard-rated purchases (i.e. purchases which your supplier charge GST) You should declare based on the amount reflected in the tax invoice.	Purchase of goods or services  for business purposes from GST-registered businesses Purchase of goods at net discounted price Purchase of used goods under the Gross Margin Scheme (full value inclusive of GST since the GST amount is unknown to you)
Imports  You should declare based on the value of import reflected in the import permits. Where the value reflected in the invoice issued by your supplier is different from this value, you should reconcile the 2 values. For over-declaration or under-declaration of value of import, please refer to Mistakes in import declaration for what you should do.	Import of goods for business purposes Import of goods under MES/approved third party logistics company scheme Import of goods under licensed warehouse or zero GST warehouse scheme Removal of goods from licensed warehouse or zero GST warehouse scheme Import of goods brought in under GST (Import Relief) Order (e.g. goods imported by parcel post) Goods imported on behalf of an overseas principal (i.e. you are acting as a section 33(2) agent)
Zero-rated purchases from GST-registered suppliers	Purchase of air tickets International freight charges International call charges
Value of purchases made before date of GST registration for which you wish to claim the GST incurred(applicable to your first GST return only)	GST incurred on business purchases (input tax) before your GST registration can be claimed if you satisfy all the conditions in Self-Review Of Eligibility In Claiming Pre-registration Input Tax (184KB) checklist. You do not need to submit the checklist to us but you need to maintain it as part of your records.

 

What to deduct?	Example/Details
Reduction in the value of taxable purchases for which a credit note has been received or a debit note has been issued	Purchase returns Discount given by your supplier
Value of taxable purchase where  you need to repay the input tax claimed to Comptroller of GST	If you have not paid your supplier within 12 months from the due date of payment and have claimed input tax, you are required to repay the input tax claimed to the Comptroller of GST. Please refer to If I have claimed GST before paying my supplier for more details.

 

Items that should not be filled in Box 5

• Wages and salaries paid to your employees
• Purchases for purely private use (i.e. not for business use)
• Expenses where input tax is disallowed
  • Family benefits
  • Employees’ medical and insurance expenses
  • Club subscription fees
  • Costs and running expenses of a motor car (except for Q-plated cars with COE issued before 1 April 1998)
  • Any transaction involving betting, sweepstakes, lotteries, fruit machines or games of chance
• Purchases which are exempted from GST (e.g. purchase or lease of residential properties, bank charges, import or purchase of investment precious metals)
• Purchases from non GST-registered businesses Back to Top  
  

 

 

Box 6: Output tax due

In general, the amount to fill in Box 6 is the GST charged on your standard-rated supplies. For example, if you sell goods for $100 with $7 of GST, you should include $100 in Box 1 and $7 in Box 6.

Please track the value for Box 6 separately from the value of standard-rated supplies. The value in Box 6 should not be computed using the value of standard-rated supplies (Box 1).

GST on debts that are recovered after you have claimed bad debt relief

You should repay to the Comptroller the amount calculated in accordance with the following formula:

What to include?	Example/Details
GST charged on the items included in Box 1	GST charged on your sale of goods to local customers, government, tourist, etc. GST charged on your provision of services to local customers, government, tourist, etc.
GST on debts that are recovered after you have claimed bad debt relief	You should repay IRAS the amount calculated in accordance with the following formula:

 

What to deduct?	Example/Details
Reduction in GST charged for which a credit note has been issued or a debit note has been received	Reduction in GST amount for: Discount and rebate Sales return

 
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Box 7: Input tax and refunds claimed

In general, the amount to fill in Box 7 is GST incurred for your purchases, subject to conditions for claiming input tax. For example, if you buy or import goods for $100 with $7 of GST, you should include $100 in Box 5 and $7 in Box 7.

You will also include other GST refunds to claim (e.g. bad debt relief) in Box 7.

Please track the value for Box 7 separately from the value of taxable purchases.  The value in Box 7 should not be computed using the value of taxable purchases (Box 5).

What to include?	Example/Details
GST incurred on the standard-rated purchases included in Box 5	GST incurred on the purchase of goods or services for business purposes
GST incurred on imports included in Box 5 You should declare based on the GST amount reflected in the import permit. Please refer to Mistakes in import declaration if you declared the wrong import value or importer.	GST incurred on the: Import of goods for business purposes Goods imported on behalf of an overseas principal (i.e. you are acting as a section 33(2) agent)
Tourist refund	If you operate the Tourist Refund Scheme (TRS) and satisfy all conditions, you may claim the amount of GST refunds that you made to your tourist customer. For details on the conditions and procedures, please refer to Tourist Refund Scheme.
Bad debt relief	If money owed to you cannot be recovered, you can claim the output tax which you have previously accounted for and paid to IRAS. Please ensure that you satisfy all the conditions in the Self-review of Eligibility to Claim Bad Debt Relief (217KB) checklist before you make the claim. You do not need to submit this form to IRAS but you are required to keep this self-review form as part of your accounting records.
GST incurred for purchases made before date of GST registration which you wish to claim (applicable to your first GST return only)	Please ensure that you satisfy all the conditions in Self-Review Of Eligibility In Claiming Pre-registration Input Tax (175KB) checklist. You do not need to submit the checklist to us but you need to maintain it as part of your records.

 

What to deduct?	Example/Details
Reduction in GST incurred for which a credit note has been received or a debit note has been issued	Reduction in GST amount for: Purchase returns Discount given by your supplier
Repayment of input tax claimed to Comptroller of GST	If you have not paid your supplier within 12 months from the due date of payment and have claimed input tax, you are required to repay the input tax claimed to the Comptroller of GST. Please refer to If I have claimed GST before paying my supplier for more details.

 

Items that should not be filled in Box 7

• GST incurred on the purchase of goods and services for private use (i.e. not for business use)
• Input tax claims which are disallowed. For example, GST incurred on the following expenses:
  • Family benefits
  • Employees’ medical and insurance expenses (except for those that are obligatory under the Work Injury Compensation Act or under any collective agreement within the meaning of the Industrial Relations Act)
  • Club subscription fees
  • Costs and running expenses of a motor car (except for Q-plated cars with COE issued before 1 April 1998)
  • Any transaction involving betting, sweepstakes, lotteries, fruit machines or games of chance
• GST incurred on the purchases made under the gross margin scheme (since GST payable is unknown) 
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Box 8: Net GST to be paid to/ claimed from IRAS

The amount in this box is the difference between Box 6 (output tax due) and Box 7 (input tax and refunds claimed). It will be automatically computed after you have filled in the amounts for Box 6 and Box 7.

If the net GST to be paid to IRAS is less than $5, you need not make any payment. Similarly, if the net GST to be claimed from IRAS is less than $5, no refund will be made to you. The amount will also not be carried forward to the next accounting period.
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Box 9: Total value of goods imported under the MES/ A3PL/ Other Approved Schemes

This box is applicable to businesses under the Major Exporter Scheme, Approved Third Party Logistics Company Scheme or other Approved Schemes only. If you are under any scheme(s), please fill in the value of your imports under the scheme(s) based on your inward permit issued by Singapore Customs.

 
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Box 10: Did you claim for GST you had refunded to tourists?

If you have claimed any GST refunds made to tourists under the Tourist Refund Scheme in Box 7, please indicate ‘Yes’ for this box and indicate the amount claimed.  
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Box 11: Did you make any bad debt relief claims?

If you have made bad debt relief claims in Box 7, please indicate ‘Yes’ for this box and indicate the amount that you have claimed. Please ensure that you satisfy all the conditions the Self-review of Eligibility to Claim Bad Debt Relief (217KB) checklist before you make the claim.  
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Box 12: Did you make any pre-registration claims?

This box is applicable to your first GST return only and will be unavailable for subsequent GST returns. If you have made pre-registration GST claims in Box 7, please indicate ‘Yes’ for this box and indicate the amount that you have claimed. Please ensure that you satisfy all the conditions in the self-review form Pre-registration GST: Checklist for Self-Review of Eligibility of Claim  (188KB) before you make the claim.  
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Box 13: Revenue

In general, ‘revenue’ refers income derived from your main income sources such as from the provision of services, sale of goods and any other operating income (i.e. gross sales/ gross income/ turnover). You should exclude non-operating income such as income from sale/disposal of fixed assets, grants received and gross receipts collected on behalf of others.

This value can be extracted from the revenue items (e.g. sales) in your profit & loss accounts, whether they have been audited or not. As this value is based on your accounting treatment, it may be different from the amount declared in Box 4 which is your total supplies based on GST requirements. If you are unable to provide an accurate value at the point of your GST reporting, you are allowed to report the figure based on your best estimate.

Revenue figure should be reported according to the prescribed accounting period covered in the GST return.

For more information on this revenue item, please refer to our Frequently Asked Questions (FAQs) (51KB).
 
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FAQs