GST-registered businesses are required to file their GST returns through myTax Portal and make payment to IRAS by the due date.
On this page:
Authorise users for GST filing
This step is required if your business is filing its GST return for the first time or when there is a change in the person(s) filing the GST returns. Otherwise, skip to "Corppass set-up for different types of GST-registered businesses".
The person filing the GST return must be authorised for "GST (Filing and Applications)" e-Service under Corppass by your business. If a third party (e.g. tax agent) files GST returns for your business, the third party must be authorised in Corppass to act for your business.
Please take note of the different roles when assigning users for “GST (Filing and Applications)” e-Service under Corppass.
Preparer | Approver |
|---|---|
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 the Preparer. |
Cannot submit the GST return to IRAS. “Pending Approval” message will be displayed on screen. 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 who is authorised to “access all e-Services” during the Corppass set-up process will assume the Approver role by default.
Corppass set-up for different types of GST-registered businesses
Sole proprietors
Upon GST registration approval, the sole proprietor who by default is appointed as the Corppass Admin, will receive a confirmation email from Corppass.
Step 1: Perform Corppass authorisations
a. After receiving an email from Corppass informing you that your Corppass Admin account is created, please log in via the Corppass website to set up and manage your Corppass authorisation.
b. Select “I have an existing account, log in” and login with your Singpass.
c. When prompted to select the UEN/Entity ID, please select the sole proprietor’s name tagged with a GSTN (i.e. tax reference number starting with “M”).
d. If you wish to create another Corppass user account (e.g. for an employee filing your GST return), you may refer to page 7 to 20 of “A Guide for Corppass Admins & Sub-Admins: Create and Manage Corppass Accounts”.
Step 2: Select entity’s digital services
Under the “e-Services Access” tab, click “Select Entity’s e-Services”. Select the following e-services:
a.“GST (Filing and Applications)”; and
b. “GST (Payment)”.
You may refer to page 7 to 14 of “A Guide for Corppass Admins & Sub-Admins: Set Up and Assign Users’ Digital Service Access” for more detailed instructions.”
Step 3: Assign GST digital services to users
Click “Assign selected e-Services” to assign the GST e-Services to your Corppass users. For “GST (Filing and Applications)” e-Service, please assign the user’s role as “Approver” if he/she is required to submit GST returns to IRAS.
Please note that you should only assign one role to each user. Therefore, do NOT assign the “Preparer” role to a user who is already given an “Approver” role.
To login to myTax Portal to file your GST return, when prompted to select the UEN/Entity ID, please select the sole proprietor’s name tagged with a GSTN (i.e. tax ref number starting with “M”.)
Businesses under GST group or divisional registration
Upon GST registration approval, the Corppass Admin you have indicated in the registration application form will receive a confirmation email from Corppass.
Step 1: Perform Corppass authorisations
a. After receiving an email from Corppass informing you that your Corppass Admin account is created, please log in via the Corppass website to set up and manage your Corppass authorisation.
b. Select “I have an existing account, log in” and login with your Singpass.
c. When prompted to select the UEN/Entity ID, please select the Group/Division’s tagged with a GSTN (i.e. tax ref number starting with “M”).
d. If you wish to create another Corppass user account (e.g. for an employee filing your GST return), you may refer to page 7 to 20 of “A Guide for Corppass Admins & Sub-Admins: Create and Manage Corppass Accounts”.
Step 2: Select entity’s digital services
Under the “e-Services Access” tab, click “Select Entity’s e-Services”. Select the following e-services:
a.“GST (Filing and Applications)”; and
b. “GST (Payment)”.
You may refer to page 7 to 14 of “A Guide for Corppass Admins & Sub-Admins: Set Up and Assign Users’ Digital Service Access” for more detailed instructions.”
Step 3: Assign GST digital services to users
Click “Assign selected e-Services” to assign the GST e-Services to your Corppass users. For “GST (Filing and Applications)” e-Service, please assign the user’s role as “Approver” if he/she is required to submit GST returns to IRAS.
Please note that you should only assign one role to each user. Therefore, do NOT assign the “Preparer” role to a user who is already given an “Approver” role.
To login to myTax Portal to file your GST return, when prompted to select the UEN/Entity ID, please select the Group/Division tagged with a GSTN (i.e. tax ref number starting with “M”).
Businesses registered with ACRA (e.g. local companies, partnerships, local branch of foreign companies, etc.)
The Corppass Admin and Sub-Admin may refer to the following Corppass guides for more detailed instructions:
- Create and Manage Corppass Accounts
- User Access Management:
- Set Up and Assign Users’ Digital Service Access
- Manage Users’ Digital Service Access
The user must be authorised for “GST (Filing and Applications)” as an “Approver” to submit the GST filing. Please note that you should only assign one role to each user. Therefore, do NOT assign the “Preparer” role to a user who is already given an “Approver” role.
Foreign businesses without Unique Entity Number (UEN)
To set up your Corppass account, the appointed Corppass Admin may refer to the Guide, “Corppass Admin Registration (For Foreign Registered Entities)”.
The Corppass Admin and Sub-Admin may refer to the following Corppass guides for more detailed instructions:
1. Create and Manage Corppass Accounts
2. User Access Management:
a. Set Up and Assign Users’ Digital Service Access
b. As stated in page 8 of the guide, please select the following e-Services:
i. "GST (Filing and Applications)"; and
ii. "For Non-UEN Entity Only"
When prompted, enter the IRAS tax reference number of the entity (e.g. ASGD number starting with A) as additional details for this digital service. Do not click “Add New” to provide other details.
3. Manage Users’ Digital Service Access
The Corppass Admin must authorise a Corppass user to submit the GST return. This Corppass user, who can be a third party such as a tax agent firm, must be assigned with the following e-Services:
a. "GST (Filing and Applications)" with "Approver" role; and
b. "For Non-UEN Entity Only".
Important: Please allow 2 working days for the “For Non-UEN Entity Only” e-Service access rights to take effect after assignment.
Entities without Unique Entity Number (e.g. REITs, trust funds, etc.)
To set up your Corppass account, the appointed Corppass Admin may register with IRAS by submitting the completed form. Upon approval, the Corppass Admin will receive a confirmation email.
The Corppass Admin and Sub-Admin may refer to the following Corppass guides for more detailed instructions:
1. Create and Manage Corppass Accounts
2. User Access Management:
a. Set Up and Assign Users’ Digital Service Access
b. As stated in page 8 of the guide, please select the following e-Services:
i. "GST (Filing and Applications)"; and
ii. "For Non-UEN Entity Only"
When prompted, enter the IRAS tax reference number of the entity (e.g. ASGD number starting with A) as additional details for this digital service. Do not click “Add New” to provide other details.
3. Manage Users’ Digital Service Access
The Corppass Admin must authorise a Corppass user to submit the GST return. This Corppass user, who can be a third party such as a tax agent firm, must be assigned with the following e-Services:
a. "GST (Filing and Applications)" with "Approver" role; and
b. "For Non-UEN Entity Only".
Important: Please allow 2 working days for the “For Non-UEN Entity Only” e-Service access rights to take effect after assignment.
Businesses with tax agents
If you are appointing a tax agent firm to transact on your behalf, please refer to instructions on how do I assign digital services to a Third Party Entity (Service Provider).
If you are a tax agent, please refer to the instructions on how do I manage Client Digital Service Access for Users.
To assign the Corppass e-Services to the entity and users, the Corppass Admin may refer to the instructions above, based on the specific entity type.
Businesses under liquidation, judicial management, receivership or sole proprietors declared bankrupt
Please refer to the instructions on how to appoint a new Corppass Administrator for liquidators.
To assign the Corppass e-Services to the entity and users, the Corppass Admin may refer to the instructions above, based on the specific entity type.
File your GST return on myTax Portal
Once you are authorised for GST Filing, use your SingPass to log in to myTax Portal under "Business Tax Matters" to file your business's GST return.
For more guidance on completing your GST return, please refer to the webpage on Completing GST Return.
Please refer to this video for a step-by-step guide on how to file your GST return on myTax Portal:
Save a copy of the acknowledgement page and make payment
Once you have successfully filed your GST return, you will see an acknowledgement page. The acknowledgement page contains a summary of the figures you submitted and instructions on how you can make payment if you have GST payable.
Save a copy of the acknowledgement page and pay any outstanding GST by the due date.
For details on the modes and due dates for payment, please refer to the following:
If you are claiming GST refunds, you can expect to receive your refund within 30 days unless your return is under audit.
Other e-services
Besides filing your GST return, other useful e-Services are also available on myTax Portal. Refer to IRAS webpage on GST e-Services for more information.
FAQs
A. GST filing using Corppass account
I do not have a Corppass account. How do I log in to myTax Portal to file GST returns on behalf of my company?
You must first be authorised by your company via Corppass to transact digitally with IRAS, before you can log in to myTax Portal on behalf of your company. Refer to the above "Authorise users for GST filling" for more information. Once you are authorised, you can log in to myTax Portal using your Singpass account.
I have set up my Corppass account but I am unable to log in to myTax Portal. Why?
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:
- You have not been authorised for GST e-Services in Corppass. You can log in to your Corppass account to view the e-Services assigned to you. Check that you have been assigned GST (Filing and Applications) e-Service in Corppass. If you are not assigned with any GST e-Services, please approach your organisation's Corppass Admin for this matter.
- 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.
How do I find out who are my company’s Corppass Admins?
I am the Preparer of my company’s GST F5. But when I click ‘Submit’, the F5 was sent to IRAS instead of the Approver. Why?
You may have been either incorrectly assigned:
- Access to all e-Services in Corppass, which includes Approver for GST filing; or
- Approver for GST filing in Corppass.
Please approach your Corppass Admin to check your e-Services assignment in Corppass.
B. GST filing for foreign entity/ID
I have set up my Corppass account to file GST returns for a foreign entity without a UEN but I encountered an ‘Access Denied’ message after entering my Singpass login details at myTax Portal. Why?
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:
- 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 "Foreign businesses without Unique Entity Number (UEN)” section above for instructions.
I have set up my Corppass account under my foreign ID but I encountered an “Access Denied” message after entering my ASGD number (eg. A1234567E) at myTax Portal. Why?
You need to check:
- The ASGD number you entered is your individual IRAS’ tax reference number – foreign Admins/ Users must complete this form to obtain an individual ASGD number if they do not have a valid one.
- Your name and passport number provided for your Corppass account setup is the same as your details in IRAS’ records – You may complete this form 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.