Overview of GST e-Filing Process

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

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

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