Overview of GST e-Filing Process

This step is required if your business is e-Filing its GST return for the first time or when there is a change in the persons filing the GST returns.

The person filing the GST return has to be authorised for GST (Filing and Applications) e-Service under CorpPass by the GST-registered business. If the GST return is filed by a third party (e.g. tax agent), the third party must be authorised in CorpPass to act for the GST-registered business.    

GST-registered Company or Partnership

GST-registered companies or partnerships will need to: 

1. Register a CorpPass Admin account under your Unique Entity Number (UEN); 
2. Create CorpPass User accounts for the persons transacting with IRAS; and 
3. Assign GST (Filing and Applications) e-Service as well as other relevant IRAS’ digital services to the CorpPass accounts.

Directors or partners who are filing the GST return for their own businesses can refer to this two-page instruction.

If you are filing the GST returns as an employee or third party on behalf of a limited company or partnership, please refer to CorpPass for GST-Registered Business (Quick Guide).

GST-registered sole-proprietor, GST group and divisional registrants

GST-registered sole-proprietors or businesses under GST Group or Divisional registration will need to set up a GST CorpPass Admin account for their respective GST registration number, i.e. GSTN.  

The GST CorpPass Admin can only authorise staff or third-parties to access IRAS’ GST e-Services and is different from the CorpPass Admin account, which is set up under your business’ UEN for other government digital services.

The GST CorpPass Admin will receive an email from CorpPass once his/her account is created. To activate your GST CorpPass Admin account, you need to:

1. Go to www.corppass.gov.sg > Services > Reset Password;
2. Key in your GST registration number and CorpPass ID (e.g. 12345CP1) stated on the email; 
3. Log in with your Singpass; and
4. Enter a new password for your account.

Sole-proprietors who are filing their own GST returns can refer to this two-page instruction.

If you are filing the GST returns as an employee or third party on behalf of a sole-proprietor, group or divisional registrant, please refer to CorpPass Guide for GST-Registered Sole-proprietors, Group and Divisional Registrants for the step-by-step instructions.

Complete the relevant form below to appoint a new GST CorpPass Admin or change your existing GST CorpPass Admin. Send the form to IRAS as a pdf attachment via myTax Mail (click on "Email Us" after logging into myTax Portal) at least 5 working days in advance.  
- For GST-registered Sole-proprietor (appointment of second administrator only)
- For Group/Divisional GST registration

Role of ‘Preparer’ and ‘Approver’

When assigning the GST (Filling and Applications) e-Service to a user in CorpPass, you will be required to select the user's role as either the ‘Preparer’ or ‘Approver’.

Any user that is authorised to “access all e-Services” during the CorpPass set-up will be assuming the Approver role by default.

Once you are authorised for GST e-Filing, use CorpPass to log into myTax Portal for "Business Tax Matters" and retrieve your organisation's GST return (e.g. GST F5). 

You can no longer use SingPass or IRAS PIN to log into myTax Portal for business tax matters from 1 Sep 2018.

Once logged in, complete and e-File your GST return. If you need help with completing your GST return, please refer to What to fill in each box?

Save a copy of the acknowledgement page and make payment (if applicable) to IRAS by the due date.

For details on the modes and due dates for payment , please refer to the following:

• Payment modes / Sign up for GIRO
• Due dates and requests for extension

Besides e-Filing your GST return, other useful e-Services are also available in myTax Portal:

• Request for GST F7
• View GST Filing Status
• Account Summary
• View GST Notices / Letters