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For GST-registered businesses

You are required to e-File your GST returns and pay any tax due by the due dates.

On this page:
Due date to file returns and make payments
Refunds
Request for extension of filing deadline

Due date to file returns and make payments

Both GST returns and payment are due one month after the end of the accounting period covered by the return. If you are on GIRO plan for GST payment, deductions will be made on the 15th day of the month after the payment due date. You may refer to your acknowledgement page for details on payment after you have e-Filed. 

Without GIRO plan With GIRO plan for GST payment
GST accounting period Filing and payment due date Filing due date Payment deduction date

Jan – Mar

30 Apr

30 Apr

15 May

Apr – Jun

31 Jul

31 Jul

15 Aug

Jul – Sept

31 Oct 

31 Oct 

15 Nov

Oct – Dec

31 Jan

31 Jan

15 Feb


If you are under special GST accounting periods, the deadline to submit your returns is one month after the cut-off date of the special accounting period. For example, if the GST return is for the special accounting period from 5 Apr 2012 to 5 Jul 2012, the due date to submit your return is 5 Aug 2012.

Penalties will be imposed if you are late in filing your GST return and making payment.

If I have no business activity

You are required to file a 'Nil' GST return even if there is no business activity during the accounting period.
 
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Refunds

For GST refundable to you, it will be sent to your company via cheque or credited to your GIRO-linked bank account within a period equivalent to the prescribed accounting period after the return to which the refund relates is received by the Comptroller. For example, if you are under quarterly accounting cycle, the refund will be made to you within three months from the date the Comptroller receives your GST return. This does not apply under certain circumstances such as if you have outstanding GST returns which are not submitted, or if your GST return is being reviewed by our auditor.  
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Request for extension of deadline

All GST-registered businesses need to put in place systems to track their transactions, and to plan their resources to submit their GST returns on time.

As one month after the end of your accounting period is a reasonable deadline, no extensions will be granted. Exceptions will only be made for newly registered businesses and for circumstances that falls within the list of acceptable reasons below. 

Extension for Newly-Registered Businesses

Generally, we will allow newly-registered businesses an extension of up to one month to file their first GST return. Your request for an extension to file your GST return must be made before the filing due date. For example, request for an extension to file GST return for accounting period ended 31 March must be made before 30 April (i.e. filing due date). You may email your request to gst@iras.gov.sg or call us on 1800 356 8633. Requests made after the filing due date will be rejected.

Acceptable reasons for extension

No. Acceptable Reasons  Examples of Documents Required 
1 Fire disaster Police report; Insurance claim
2 Breakdown of computer system IT servicing report
3 Purchase of new accounting software and/or IT system Tax invoice
4 Key accounting personnel on long medical leave (more than 1 week) or hospitalization leave  Medical/ hospitalisation certificates

 

To enable us to consider your request for extension, you must write in before the filing due date with the reason and supporting documents. Generally, we will allow an extension of up to two weeks for valid cases with acceptable reasons. You may e-mail your request to gst@iras.gov.sg
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Cases where extensions will not be granted

No extension will be granted for the following reasons.

No.  Reasons Which Are Not Acceptable 
Staff on maternity leave
2 Director or key accounts personnel is overseas
3 Staff has resigned without proper handover
4 Closing of accounts at year-end
5 New accounts personnel does not know how to handle GST matters
6 No computer
7 Not enough manpower to handle GST matters
 
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Last Updated on 20 August 2013


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