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.

Changes in design of GST return

New! If you have filed GST returns before, you will notice a change in the design of the GST return. You are now required to provide details of the contact person and declarant first before you can proceed to enter your figures in the return. There are no changes to the number of boxes to be completed in the return.

  1. What do I need to complete in the declaration page?
    If you are filing the GST return as an ‘Approver’, your name and personal identification number will be auto-populated. You will need to provide your designation and details of the contact person for IRAS to liaise with on the return and complete the declarations (check the boxes). 
    GST F5 declarant

    If you are filing the GST return as a ‘Preparer’, you only need to provide details of the contact person. The Approver will complete the other information and declarations when he/she files the return.
  2. Is there any change to the boxes in the GST return?
    The number of boxes to be completed in the GST return remains the same. You should report your GST figures as usual.
  3. What is the reason for introducing the new declaration page?
    The declaration section was previously at the end of the GST return. We have shifted the declaration upfront to remind GST filers to be careful and accurate in their GST reporting.
  4. Why am I not able to click ‘Proceed’ after completing the declaration page?
    Check that you have completed all required fields, including checking both declaration boxes and entering your designation and details of the contact person.

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).

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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