Overview of GST e-Filing Process

GST-registered businesses are required to e-File their returns through myTax Portal and make payment to IRAS by the due date.

Top 6 Questions for Oct 2018 GST Filing

New! Businesses are now required to use CorpPass to file GST returns. These are some of the common questions received from businesses using CorpPass for the first time.

Your CorpPass account may not have been assigned with IRAS e-Services.

To log in to myTax Portal using CorpPass, you must be either assigned “access to all e-Services” or specific IRAS e-Services in CorpPass. To retrieve and file GST F5, you must be assigned with GST (Filing and Applications) e-Services. Check the e-Services assigned to you by your CorpPass Admin.

You can log in to myTax Portal using CorpPass for a company or partnership, so long as you have been assigned with any IRAS e-Service. However to retrieve and file your GST F5, check that you have been assigned GST (Filing and Applications) e-Service in CorpPass.

If you are a GST-registered sole-proprietor, you can only retrieve and file GST F5 if you log in to myTax Portal using the GST CorpPass account under your GST registration number (eg. M90123456X). The CorpPass account set up under your UEN (eg. 50121345) cannot be used for GST filing. Refer to this two-page instructions on how to set up the CorpPass authorisations for sole-proprietors filing your own GST returns.

You can use the ‘Find your CorpPass Admin’ e-Service at www.corppass.gov.sg > Services.

You may have been either incorrectly assigned:

  1. access to all e-Services in CorpPass, which includes Approver for GST filing; or
  2. Approver for GST filing in CorpPass.

Please approach your CorpPass Admin to check your e-Services assignment in CorpPass.

We may need to update your details in our records. Email us with the following details and attach a copy of the CorpPass’ approval email:

  • CorpPass entity ID (eg. C1234673E)
  • IRAS' Tax Reference Number (if available) e.g. A1234567E 
  • Name 
  • Date of Incorporation
  • Country of Incorporation

We will inform you once the information is updated. Before you try logging into myTax Portal again, please also check that you have been assigned with “For Non-UEN entity only” and “GST (Filing and Applications)” e-Services. Refer to “ CorpPass Step-By-Step Guide for Foreign Entities” for instructions.

You need to check:

  1. The ASGD number you entered is your individual IRAS’ tax reference number – Complete this form to obtain an individual ASGD number if you do not have a valid one.
  2. Your name and passport number provided for your CorpPass account setup is the same as your details in IRAS’ records – Email a copy of your passport to tpsmu@iras.gov.sg for us to update your details in our records.

If you are still not able to log in to myTax Portal after performing the above, please email us.

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.

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.

GST CorpPass infographics

 

GST CorpPass Admin Account

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’.

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). 

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

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 acknowledge 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:

  • I do not have a CorpPass account. How do I log into myTax Portal to file GST returns on behalf of my company?

    You will need a CorpPass account that is authorised by the GST-registered business to transact digitally with IRAS on behalf of the business.

    Please refer to the above Step 1: Authorise users for GST filling for more information. 

  • I am able to log into myTax Portal but I am unable to retrieve and file my GST return. Why?

    These are the possible reasons:

    1. You have not been authorised for GST e-Services in CorpPass. You can log into your CorpPass account to view the e-Services assigned to you. If you are not assigned with any GST e-Services, please approach your organisation's CorpPass Admin for this matter. 
    2. Your authorisation for GST e-Services under CorpPass has expired.  Please approach your CorpPass Admin to either extend or re-create your GST authorisation in CorpPass.

    Refer to IRAS CorpPass webpage for more information.

  • I am a newly appointed GST CorpPass Admin for a GST group but I did not receive any email. How do I know what is my GST CorpPass ID?

    You can call the GST helpline at 1800 356 8633 to check on the status of your appointment.

    The CorpPass ID is indicated in the email that is sent to the GST CorpPass Admin. If you are unable to locate or retrieve the email, please contact us and we will SMS the CorpPass ID to the GST CorpPass Admin by the next working day.

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