IRAS | Correcting Errors Made in GST Return (Filing GST F7)

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If you made errors in your submitted GST F5/F7/F8, you should correct them as soon as you discover them by filing a GST F7. However, you may adjust the errors in your next GST F5 if you meet the qualifying criteria under the administrative concession.

GST F5: Periodic GST return
GST F7: Form for disclosing errors in previously filed GST returns
GST F8: Final GST return filed upon GST deregistration

Timeline for correcting errors in past GST returns

You must correct errors within 5 years from the end of the relevant GST accounting period. If the errors are corrected after one year from the end of the relevant GST accounting period, penalties may be imposed.

Example:

Accounting period with error: 1 Oct 2023 to 31 Dec 2023
Latest date to correct the error: 31 Dec 2028

Penalties for incorrect return

Businesses that file incorrect GST returns could incur penalties of up to 200% of the tax undercharged, and be liable to a fine and imprisonment term. Businesses that commit fraud will be dealt with more severely.

To encourage voluntary and prompt disclosure of past errors and omissions, IRAS may reduce penalties for voluntary disclosures that meet the qualifying conditions under the Voluntary Disclosure Programme.

When you must file a GST F7

You must file GST F7 if:

You do not qualify for the administrative concession
You made errors in pre-registration input tax claims (Box 12)
You want to claim a refund for overpaid or wrongly paid GST

Administrative concession for correcting errors

You may adjust errors in your next GST F5 instead of filing GST F7, if you meet both of the following criteria:

Net GST amount in error
The net GST amount in error is not more than $3,000 for all affected accounting periods.
Net GST amount = additional output tax due to IRAS (Box 6) less additional input tax to be claimed (Box 7).
Total amount in error for other boxes
The total amount in error for all boxes except Box 6, 7 and 12 is not more than 5% of your total supplies (Box 4) declared in the submitted GST return for each affected accounting period.
If you had no supplies in the affected accounting period, use 5% of total taxable purchases (Box 5) instead.

Tip: Use the GST F7 calculator (XLSX, 122KB) to check if you qualify for the administrative concession.

If you do not meet one or both criteria, you must file a GST F7.

The administrative concession does not apply to errors in pre-registration input tax claims (Box 12). You must file a GST F7 to correct such errors, as pre-registration input tax claims may only be made in your first GST F5.

Company A made the following errors in their GST F5 for the period ending 31 Dec 2025:

Standard-rated supply omitted in Box 1: $2,000
Output tax omitted in Box 6: $180 (i.e. 9% x $2,000)
Taxable purchase omitted in Box 5: $1,000
Input tax omitted in Box 7: $90 (i.e. 9% x $1,000)

The total value of supplies declared was $100,000 (in Box 4).

Criterion 1: Net GST amount in error

Net GST amount in error = Additional output tax due to IRAS (Box 6) − Additional input tax to be claimed from IRAS (Box 7)

Calculation	Amount
Additional output tax due to IRAS (Box 6)	$180
Less: Additional input tax to be claimed (Box 7)	$90
Net GST amount in error	$90

The net GST amount in error of $90 does not exceed $3,000 → Criterion 1 met

Criterion 2: Total amount in error for other boxes

Calculation	Amount
Standard-rated supply omitted (Box 1)	$2,000
Taxable purchase omitted (Box 5)	$1,000
Total amount in error	$3,000
As a percentage of total value of supplies (Box 4)	$3,000 / $100,000 x 100% = 3%

The total amount in error of 3% of total supplies does not exceed 5% → Criterion 2 met

Assessment: Company A may correct the errors in its next GST F5 because it meets both criteria.

Company B made the following errors in their GST F5 for the period ending 31 Dec 2025:

Standard-rated supply omitted in Box 1: $10,000
Output tax omitted in Box 6: $900 (i.e. 9% x $10,000)
Taxable purchase over-declared in Box 5: $1,000
Input tax over-declared in Box 7: $90 (i.e. 9% x $1,000)

The total value of supplies declared was $100,000 (in Box 4).

Criterion 1: Net GST amount in error

Net GST amount in error = Additional output tax due to IRAS (Box 6) - Additional input tax to be claimed from IRAS (Box 7)

Company B over-declared a taxable purchase and had claimed $90 more input tax from IRAS in the original GST F5. This overclaimed input tax would increase the net GST amount in error by $90.

Calculation	Amount
Additional output tax due to IRAS (Box 6)	$900
Add: Additional input tax wrongly claimed (Box 7)	$90
Net GST amount in error	$990

The net GST amount in error of $990 does not exceed $3,000 → Criterion 1 met

Criterion 2: Total amount in error for other boxes

Calculation	Amount
Standard-rated supply omitted (Box 1)	$10,000
Taxable purchase over-declared (Box 5)	$1,000
Total amount in error	$11,000
As a percentage of total value of supplies (Box 4)	$11,000 / $100,000 x 100% = 11%

The total amount in error of 11% of total supplies exceeds 5% → Criterion 2 not met

Assessment: Company B must file GST F7 because it does not meet Criterion 2.

Errors affecting multiple accounting periods

If your errors affect more than 1 accounting period, you may consolidate them into one GST F7 on an annual basis (i.e. financial, calendar or tax year basis).

This means that you may file the total revised values including the net adjustment, in the GST F7 of:

The last accounting period of the year, or
The last accounting period where an error is made, for the year.

Use the GST F7 calculator (XLSX, 122KB) to assist you when filing a consolidated form.

Company B has errors affecting all 4 quarters in 2025. To correct the errors, they requested a GST F7 for the last accounting period in 2025 (i.e. 1 Oct 2025 to 31 Dec 2025).

In the GST F7, Company B has to report:

The original figures from the GST F5 for 1 Oct 2025 to 31 Dec 2025; and
The consolidated errors from 1 Jan 2025 to 31 Dec 2025.

Company B’s output tax declared in GST F5 for 1 Oct 2025 to 31 Dec 2025 was $5,000. The net error for 1 Jan 2025 to 31 Dec 2025 was $4,000. Therefore, in the GST F7, Company B has to declare the following:

Box 6 (Output tax due): $9,000 (i.e. $5,000 previously declared + $4,000 net error)
Description of Errors: Errors declared are for 1 Jan 2025 to 31 Dec 2025.

When you do not need to correct errors

You do not need to file a GST F7 or adjust the errors in your GST return in the situations below. For other differences, you must correct the errors by filing GST F7 or adjusting them in your next GST F5 if you qualify for the administrative concession.

Error in revenue value in Box 13

You do not need to correct the wrong figure entered in Box 13: Revenue.

Rounding of non-tax values

You rounded to the nearest dollar instead of dropping the cents, for the following non-tax values:

Box 1: Total value of standard-rated supplies
Box 2: Total value of zero-rated supplies
Box 3: Total value of exempt supplies
Box 5: Total value of taxable purchases
Box 13: Revenue
Box 14: Value of imported services and/or Low-Value Goods (“LVG”) subject to GST under reverse charge
Box 15: Value of remote services by electronic marketplace operator (“EMO”) subject to GST on behalf of third-party suppliers
Box 16: Value of imported LVG by redeliverer or EMO subject to GST on behalf of third-party suppliers
Box 17: Value of imported LVG subject to GST
Box 9 and 21: Value of goods imported under approved schemes e.g. MES, IGDS.

Dropping cents or rounding GST amounts in output tax due (Box 6) or input tax claimed (Box 7)

You do not need to correct errors where you have dropped off cents or rounded GST amounts in Box 6 (Output tax due) and/or Box 7 (Input tax claimed), for example:

Dropped off the cents: Output tax of $2,001.96 reported as $2,001.00
Rounded to the nearest dollar: Input tax of $2,001.96 reported as $2,002.00

Rounding differences in output tax (Box 6)

You do not need to correct differences between the output tax declared in Box 6 (Output tax due) based on your accounting system and the GST amounts shown on your invoices or credit notes, where the differences arise due to rounding differences in the following situations:

Your accounting system computes GST per line item while your invoicing system computes GST based on the total amount.
For foreign currency denominated invoices, your accounting system computes GST per line item while your invoicing system computes GST on the total amount, or vice versa, upon conversion to Singapore dollars.
The GST amount shown on a tax invoice is split into multiple accounting entries (e.g. by accounting codes) in your accounting system and then summed up for GST reporting, instead of being recorded as a single amount.

This is on condition that you consistently round GST computed by your accounting system to the nearest cent (i.e. 2 decimal places) for all invoices and credit notes. You should make system changes at the next available opportunity to eliminate such discrepancies.

Rounding differences in input tax claimed (Box 7)

You do not need to correct differences between the input tax amount claimed in Box 7 (Input tax claimed) based on your accounting system and the GST amounts shown on your suppliers' invoices or credit notes, where the differences arise due to rounding differences in the following situations:

Different numbers of decimal places used by your accounting system and in your supplier’s invoice.
Your accounting system computes GST per line item, while your supplier’s invoice computes GST based on the total amount, or vice versa.
The GST amount shown on a supplier’s invoice is split into multiple accounting entries (e.g. allocated to different cost centres) in your accounting system and then aggregated for GST reporting.

This is on condition that you consistently round GST computed by your accounting system to the nearest cent (i.e. 2 decimal places) for all your suppliers’ tax invoices and credit notes. You should make system changes at the next available opportunity to eliminate such discrepancies.

Exchange rate decimal place differences (output tax due)

You do not need to correct differences between the output tax amount declared in Box 6 (Output tax due) and the GST amounts shown on your invoices or credit notes, where the difference arises due to the use of different decimal places in exchange rates, and both of the following conditions are met:

The same exchange rate base is used across your accounting and invoicing systems
You consistently apply the same rounding method for exchange rates on all invoices and credit notes

However, you should make system changes at the next available opportunity to eliminate such differences.

Functional currency reconversion differences

You do not need to correct rounding differences that arise when amounts are converted from Singapore dollars to your functional currency and subsequently reconverted back to Singapore dollars for GST reporting, provided that the same exchange rate is used for both conversions.

Out-of-scope airfare components included in Box 5

You do not need to correct errors where you have reported out-of-scope components of airfare (e.g. overseas airport tax) as part of taxable purchases in Box 5 (Input tax claimed). If you are unable to segregate the out-of-scope components from the airfare, you may continue to report the entire airfare value as your taxable purchases.

Omission of zero-rated purchases in Box 5

As an administrative concession, you do not need to correct errors where you have omitted to report zero-rated purchases of IDD calls and air tickets in Box 5 (Input tax claimed).

This concession is limited to the omission of these purchases. You should report them correctly in your future GST returns.

If you choose not to claim input tax on standard-rated purchases billed together with the zero-rated purchases (e.g. local calls from telecommunication companies), you may exclude such purchases from your GST return.

10.

Abbreviated company name shown on documents

You do not need to correct errors where your company’s name is not stated in full on documents such as import permits, export permits, shipping documents or suppliers’ tax invoices, provided that all of the following conditions are met:

The abbreviations used are commonly known (e.g. "Pte Ltd", "P/L", "(S)" for Singapore)
There are no other businesses with similar names
You are able to corroborate your identity as the buyer, importer or exporter using other documents (e.g. purchase orders, sales confirmations or payment evidence)

How to file GST F7 and make payment

Step 1: Request GST F7

Log into myTax Portal
Under "GST" on the menu bar, click "File GST Return/Edit Past Return"
Under "Request for GST F7", click "Submit Request"
Enter the start and end dates of the accounting period for the GST F7
Click "Proceed", then "E-File"

Important: You must submit your GST F7 within 14 days of requesting it. Otherwise, the GST F7 will be deleted.

Note: If an IRAS auditor issues GST F7 for your completion, you will be informed of the filing deadline.

Step 2: Complete GST F7

The GST F7 is identical to GST F5. You must fill in the revised figures (not adjustments) for all Boxes 1 to 17.

Example:

If you reported output tax as $50,000 instead of $5,000, enter "$5,000" in Box 6: Output tax due.
If you mixed up the figures in Box 6 and Box 7, enter the correct figures for both boxes and complete all other boxes with correct values.

Provide the reason for errors in "Description of Errors" box. Do not use special characters such as "$", "%" or ":".

The GST F7 will replace your previously filed GST F5, F7 or F8 return.

Note: Refer to the step-by-step video guide for instructions on filing your GST return (including editing past returns).

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Step 3: Make payment (if required)

After submitting GST F7, check the acknowledgement page for payment instructions.

GST payment	What to do
With GIRO plan	You will be notified of the GIRO deduction date Ensure there are sufficient funds in your bank account and that your GIRO deduction limit exceeds the deduction amount A failed GIRO deduction will result in the cancellation of your GIRO arrangement
Without GIRO plan	Use the 14-digit Payment Slip Number provided Make payment via PayNow QR, AXS, internet banking or fund transfer immediately to avoid penalties and recovery actions Refer to Tax Payment - GST for step-by-step payment instructions

Late payment penalty when correcting error(s)

GST is payable within 1 month from the end of your prescribed accounting period. Any additional GST paid after this deadline will be regarded as overdue tax, and a 5% late payment penalty may be imposed.

However, IRAS recognises that taxpayers may occasionally make errors in their GST returns. To encourage the prompt voluntary disclosure and correction of errors, no late payment penalty will be imposed on the additional GST declared if you:

File the GST F7 within 1 year from the original statutory filing deadline; and
Meet the qualifying conditions under the Voluntary Disclosure Programme

Claiming GST refunds

If you have over-accounted output tax or under-claimed input tax, you may file a GST F7 to claim a refund. IRAS will make a refund if you can prove to the Comptroller’s satisfaction that you overpaid or wrongly paid GST, or that the money is due to you.

If you are uncertain about the GST treatment and wish to clarify the GST treatment before filing GST F7, write to IRAS and provide the following information:

Description of the error
Breakdown of the GST amount to be refunded for all affected accounting periods

Time limit

You must make refund claims within 5 years from the end of the relevant accounting period. A GST refund claim is considered valid only when the full quantification of errors for all affected accounting periods is provided.

Supporting documents

You should retain relevant documents (e.g. credit notes issued to customers for invoices incorrectly treated as standard-rated instead of exempt or zero-rated) to support your refund claim.