You are required to file GST returns (F5) quarterly. You will be allocated quarterly accounting periods according to your financial year-end when you register for GST.
Depending on your business needs, you can request for a change in filing frequency (e.g. change to monthly or half-yearly) and cycle of accounting periods. Please write in to the Comptroller of GST via email at gst@iras.gov.sg or via fax to 6351 3553.
| Filing Frequency |
Cycle of Accounting Periods |
| Quarterly |
Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec
(usually for businesses with financial year ending Mar, Jun, Sep or Dec) |
Feb-Apr, May-Jul, Aug-Oct, Nov-Jan
(usually for businesses with financial year ending Jan, Apr, Jul or Oct) |
Mar-May, Jun-Aug, Sep-Nov, Dec-Feb
(usually for businesses with financial year ending Feb, May, Aug or Nov) |
| Monthly |
Every month |
| Half-yearly |
Jan-Jun, July-Dec |
| Feb-July, Aug-Jan |
| Mar-Aug, Sep-Feb |
| Apr-Sep, Oct-Mar |
| May-Oct, Sep-Apr |
| Jun-Nov, Dec-May |
Applying for special accounting periods
If you have financial accounting periods that do not end on the last day of calendar months, you may apply for special accounting periods for your GST return. Please write in with your proposed quarterly accounting periods for one year to the Comptroller of GST via email at gst@iras.gov.sg or via fax to 6351 3553.