Late Filing or Non-Filing of Tax Returns

As part of our support for taxpayers in light of the latest measures to manage the COVID-19 situation, the filing and payment due date for all GST returns due in Apr 2020 will be automatically extended to 11 May 2020. For those on GIRO, the deduction date remains as 15 May 2020. Visit ‘Extended Tax Filing Deadlines’ for more information.

The GST return and payment are due one month after the end of the accounting period covered by the return.

If you have been granted special GST accounting periods, the due date to submit your returns is one month from the last date of the special accounting period.

A GST-registered business must file a 'Nil' GST return even if there was no business activity during the accounting period. If your business has ceased, please apply for cancellation of GST registration.

IRAS may take the following actions if businesses fail to file the GST return before the due date:

1. Issue an estimated Notice of Assessment (NOA) and impose a 5% penalty on the estimated tax;

2. Impose a late submission penalty; and/or

3. Summon the business or person responsible for running of the business (including the sole-proprietor, partner and director) to Court.

From 1 April 2018, the late submission penalty of $200 is imposed immediately once the GST return is not filed before the due date. A further penalty of $200 will continue to be imposed for every completed month that the GST F5/F8 return is outstanding, till the maximum of $10,000 for each outstanding F5/F8 return.

Businesses must still file the overdue return after they pay the late submission penalty as they can be prosecuted if the return is not filed.

Stricter penalties for late GST submission

IRAS will issue an estimated NOA and impose a 5% late payment penalty on the estimated tax if a business fails to file its GST returns as required.

If a business receives an estimated NOA, it must:

1. Immediately file its GST return to declare its actual GST liability and get the estimated NOA revised.

2. Pay the estimated tax inclusive of 5% penalty before the due date stated on the late payment penalty notice.

Note: The NOA for the estimated GST payable can only be revised if the GST F5/F8 is submitted within five years from the end of the relevant accounting period. Please refer to the guide on how to revise the estimated Assessment.

For Current and Past GST Accounting Period(s)

Businesses are to e-File the GST F5/F8 via myTax Portal using Corppass.

For details, please refer to our GST e-Filing Video Guide.

The late submission penalty must be paid along with the GST payments (if any).

Enforcement actions may still be taken against businesses if the late submission penalty remains unpaid.

For businesses that make payment for GST via GIRO, the penalty will be deducted via GIRO on the 15^th of the month after the due date indicated in the penalty notice.

Businesses under non-GIRO payment modes can make payment via one of the preferred payment modes.

To check if payment has been credited, please log in to myTax Portal and select "View Account Summary" after three working days from the date of payment.

Appeals can be made online via myTax Portal and will only be considered if the following conditions are fully met:

1. The business has submitted the outstanding tax returns; and

2. The business has paid all the overdue GST; and

3. The business has filed on time in the past two years.