Filing Due Dates
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.
GST Accounting Period | Filing and Payment Due Date | Extended Filing and Payment Due Date |
---|
Jan - Mar | 30 Apr | 11 May 2020 |
Apr - Jun | 31 Jul | - |
Jul - Sep | 31 Oct | - |
Oct - Dec | 31 Jan | - |
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.
Consequences for Late / Non-Filing of Tax Returns
IRAS may take the following actions if businesses fail
to file the GST return before the due date:
Issue
an estimated Notice of Assessment (NOA) and impose a 5% penalty on the
estimated tax;
Impose
a late submission penalty; and/or
- Summon the business or
person responsible for
running of the business (including the sole-proprietor, partner and director) to Court.
Imposition of Late Submission Penalty
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


A 'Nil' GST return is required even if no business was done in that period.
Estimated Notice of Assessment (NOA)
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:
Immediately
file its GST return to declare its actual GST liability and get the estimated
NOA revised.
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.
Filing Outstanding Tax Returns
Paying the Late Submission Penalty
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 15th 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.
Appealing Against the Late Submission Penalty
Appeals
can be made online via myTax Portal and will only be considered if the
following conditions are fully met:
The
business has submitted the outstanding tax returns; and
The
business has paid all the overdue GST; and
- The business has filed on time in the past two years.