File GST returns for period ending Apr 2020 by 11 Jun 2020

The filing and payment due date for GST returns due in May 2020 is extended to 11 Jun 2020. For example, returns for the period 1 Feb 2020 to 30 Apr 2020, which were previously due on 31 May 2020, are now due on 11 Jun 2020 instead. The GIRO deduction date remains as 15 Jun 2020.

Filing/Payment due dates for GST returns for period ending Mar 2020 and Apr 2020

GST returns for period endingOriginal filing/payment due dateExtended filing/payment due dateGIRO deduction date 
Mar 2020Apr 202011 May 202015 May 2020
Apr 2020May 202011 Jun 202015 Jun 2020

If you are unable to prepare accurate GST figures by 11 Jun 2020, refer to “Filing payable GST returns based on information available” below to find out how you can estimate your GST figures.

We may also extend the filing due dates for GST returns for periods ending Mar 2020 and Apr 2020 by 1 month from the original filing due dates, on request, if you fall within the specific scenarios mentioned below. We will assess the merits of each request.  

To apply for an extension to file GST returns for period ending Apr 2020, please submit the Request for GST Filing Extension form by 4 Jun 2020. 

  1. Claiming a GST refund and need more time to ensure accuracy of claims
  2. First GST return filing by a newly-registered business 
  3. Staff handling GST reporting are confirmed COVID-19 cases or under Quarantine Order (QO) and are unable to work
  4. Staff handling GST reporting are located in ‘lockdown’ countries outside Singapore and are unable to work 

Filing payable GST returns based on available information Updated!

If you are unable to access your accounting records to file your return accurately due to the extended circuit breaker measures, in respect of a net GST payable return, you may file the return based on available information as explained in the scenarios below.

You should perform a self-review of your GST return and make any corrections necessary within a period of 3 months, by the following dates:

GST returns for period endingExtended filing due dateSubmit any corrections by
Mar 202011 May 202011 Aug 2020
Apr 202011 Jun 202011 Sep 2020

To revise your reporting, please file a GST F7 to correct the figures and adjust your GST payment accordingly. Under the IRAS’ Voluntary Disclosure Programme, no penalties will be imposed on disclosures of errors that are made on a timely, accurate, complete and voluntary manner.

However, if you are claiming a net GST refund, we will only accept accurate refund claims that are supported by valid documents, e.g. tax invoices.

Illustrations of Best-Efforts Estimates for Reporting of Net Payable Returns Updated!

If you are making a net GST payment to IRAS, you may report the output tax and input tax in your GST return based on figures available to you e.g. GST figures that are already recorded in your accounting system or supplies / purchases listings, although it has not been fully reconciled or verified against third-party documents, import / export documents etc.

If you are claiming a net GST refund from IRAS, you cannot submit an estimate of your GST figures. Please submit a request for an extension of your filing due date (more information available above).

If you are making a net GST payment to IRAS, you may report estimated GST payable based on the figures declared in your GST return for the previous accounting period or same accounting period in the previous year. The figures declared in your past returns can be found in the GST F5 acknowledgement page, a copy of which is available on myTax Portal (Notices)

Under this scenario, you will report your previous net GST payable amount (Box 8) as your estimated output tax amount (Box 6) in your current return.

No input tax claims (Box 7) should be made in your current return as your previous net GST payable amount has already factored in input tax claims. The examples below illustrate how to file your return under this scenario.

If you are claiming a net GST refund from IRAS, you cannot submit an estimate of your GST figures. Please submit a request for an extension of your filing due date (more information available above).  

Example 1: GST information not available and previous return’s figures are reflective of current period
Extended CB_GST F5_Example 1

 

Example 2: GST information not available but revenue for current period declined by 20%

You can also make adjustments to reflect your current business circumstances if it has changed significantly from the previous period. For example, if your local sales had declined by 20% in the Feb to Apr 2020 period due to the COVID-19 situation compared to Nov 2019 to Jan 2020 period, you can adjust your output GST figures downwards by 20%.

Extended CB_GST F5_Example 2

 
1. I am unable to complete my GST reporting by 11 Jun 2020 because my office is closed and I cannot access the accounting system and hardcopy records in office. Can I write in to request for a further filing extension?

No, we are unable to extend the GST filing and payment deadline further, unless you fall within the four scenarios above.  Please ensure that you file your payable GST return by 11 Jun 2020. If you are unable to complete your GST reporting by then, you can file an estimated GST return based on information available to you, on a best-efforts basis. Refer to the illustrations above as a guide. 

2. If I file an estimated GST return now and my subsequent GST F7 correction results in additional GST payment, will I be penalised?

No penalties will be imposed, as long as you file the GST F7 with complete corrections within 3 months of the extended filing due date (see table above). IRAS will not raise any queries or initiate audits on payable returns during these three months.

If the GST F7 is filed three months after the extended filing due date, you may qualify for the waiver of penalties under IRAS’ Voluntary Disclosure Programme if errors are disclosed voluntarily within 1 year, provided that you meet all the qualifying conditions.  E.g. Errors are disclosed before a query has been raised or an audit has been initiated by IRAS. 

3. Can I choose to file an estimated GST refund return if I cannot finalise the GST reporting figures by the extended deadline of 31 May 2020 and 30 Jun 2020, in respect of returns for the periods ending Mar 2020 and Apr 2020 respectively?

No, you cannot file a GST refund claim based on estimates.  We will not accept estimated GST refund claims. If you are seeking to claim a GST refund from IRAS, you must file your GST return accurately, i.e. your output tax reported is correct and all your input tax claims must be supported by valid documents, e.g. tax invoices. 

Even if you report your input tax claims accurately based on valid documents, your net refund claim will still be considered erroneous if you report output tax based on estimates. IRAS may impose penalties on the errors made.

You can approach us nearer to 31 May 2020 or 30 Jun 2020 to request for a further extension if you require more time to ensure the accuracy of your GST refund claims.  We will consider these requests on a case-by-case basis.

4. Can I simply copy all the figures in my previous GST return as estimates to report in my current return?

No, please follow the examples above on how you should complete the figures in your return if you are estimating your GST payable based on past return figures. As this is an estimated return, you should only complete Box 1 (Standard-rated supplies) and Box 6 (Output tax). No input tax claims should be made in Box 7.

5. As a Reverse Charge (RC) business or overseas vendor registered under OVR regime, how do I file the estimated GST return when there are no RC and OVR figures reported in our last return?

If you are a RC business, you will have to report your RC supplies in Box 14 of your GST return based on available information you have on hand or best estimates of your imported services. For example, you may rely on information in your accounting system to estimate the value of your RC supplies. Alternatively, you may rely on the value of imported services reported in your financial statements or management accounts of the preceding period and apply an adjustment factor of X% where appropriate if you expect an increase/decrease in the value for the current period.

You should then add the corresponding output GST on your RC supplies into your estimated output tax in Box 6 of the GST return. As with other businesses filing estimated GST returns, you should perform a self-review of your GST reporting (including RC supplies), and file a GST F7 to correct the reporting within three months of the extended filing due date (see table above). No penalties will be imposed on additional tax payable for this purpose.

If you are an OVR business, you may request for a further extension of the filing deadline on case-by-case basis (more information available above) since you are filing your first GST return.

6. Will a filing extension be given to GST returns for the period ending May 2020 which are due in June 2020?

GST returns for period ending May 2020 remain due in Jun 2020. No extensions will be granted. You must file your GST return accurately, i.e. your output tax reported is correct and all your input tax claims must be supported by valid documents, e.g. tax invoices.

New Boxes in GST return

New! GST returns from periods ending on or after 1 Jan 2020 will include two new boxes (Box 14 and Box 15), arising from the implementation of Reverse Charge (RC) and Overseas Vendor Registration (OVR).

If you are filing on a quarterly basis, the first GST F5 which will include the two new boxes will be for the periods below:

  • 1 Nov 2019 to 31 Jan 2020
  • 1 Dec 2019 to 29 Feb 2020
  • 1 Jan 2020 to 31 Mar 2020

Box 14 is only applicable to reverse charge businesses (e.g. financial institutions, residential property developers, etc.) importing services. Box 15 is only applicable for electronic marketplace operators supplying digital services.

All other GST-registered businesses may complete their GST returns as per usual.

  1. Who needs to complete Box 14 and Box 15 in the GST F5 return?
    Box 14 is only applicable for reverse charge businesses (e.g. financial institutions, residential property developers) to report the value of their imported services subject to GST.

    Box 15 is only applicable for electronic marketplace operators supplying digital services subject to GST. These businesses can refer to Completing GST Return for more information.
  2. If I am not a reverse charge business or electronic marketplace operator, what do I need to do for Box 14 and Box 15?
    No action is required for Box 14 and Box 15 if you are not a reverse charge business or electronic marketplace operator. Box 14 and Box 15 are set to the ‘No’ option by default since most GST-registered businesses are not required to complete these boxes.
    GST F5_Box 14_no_Box 15_no
  3. I am filing my GST F5 return in Jan 2020 but why do I not see Box 14 and Box 15 in the return?
    As Reverse Charge (RC) and Overseas Vendor Registration (OVR) only take effect from 1 Jan 2020, Box 14 and Box 15 will only be included in the GST returns from periods ending on or after 1 Jan 2020.

    For example, you will see Box 14 and Box 15 in the GST F5 for the period 1 Nov 2019 to 31 Jan 2020, but not in the GST F5 for the period 1 Oct 2019 to 31 Dec 2019.

Step 1: Authorise users for GST e-Filing

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 (95KB).

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) (2.94MB).

If you are a liquidator filing GST returns for a liquidated company, please refer to CorpPass for Liquidated Companies User Guide (2.23MB) for step-by-step instructions.

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 (123KB).

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 (2.3MB) for the step-by-step instructions.

GST CorpPass Admin Account

Complete the relevant form below to appoint or change the GST CorpPass Administrator for your business. Please send the completed form to IRAS at least 5 working days in advance.
- For GST-registered Sole-proprietor (appoint or change the 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’.

PreparerApprover

Can retrieve the GST return after logging into myTax Portal.

Can complete GST return and save it as a draft.

Can complete GST return and save it as a draft, or review the GST return completed by Preparer.

Cannot submit the GST return to IRAS.

Has to inform the ‘Approver’ that the draft is ready for review before submission to IRAS.

Can submit the GST return to IRAS.

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

Step 2: Log into myTax Portal

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). 

Step 3: e-File Your GST Return

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?

Step 4: Save a copy of the acknowledgement page and make payment

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:

Other e-Services

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

FAQs