Late Filing or Non-Filing of Tax Returns

GST-registered businesses will incur penalties and face enforcement actions for late or non-filing of their GST returns.

A GST-registered business must file a 'Nil' GST return even if there was no business activity during the accounting period.

Filing Due Dates

The GST return and payment are due one month after the end of the accounting period covered by the return.

GST Accounting PeriodFiling and Payment Due Date
Jan - Mar30 Apr
Apr - Jun31 Jul
 Jul - Sep 31 Oct
 Oct - Dec31 Jan

If you have been granted special GST accounting periods, the due date to submit your returns is one month from the last date of the special accounting period.

Consequences for Late / Non-Filing of Tax Returns

IRAS may take the following actions if businesses fail to file the GST return by the due date:

  1. Issue an estimated Notice of Assessment (NOA) and impose a 5% penalty on the estimated tax;

  2. Impose a late submission penalty; and/or

  3. Summon the business or person responsible for running of the business (including the sole-proprietor, partner and director) to Court.

Late Submission Penalty

From 1 April 2018, the late submission penalty of $200 is imposed immediately once the GST return is not filed by the due date. A penalty of $200 will continue to be imposed for every completed month that the GST F5/F8 return is outstanding, till the maximum of $10,000 for each outstanding F5/F8 return.

Businesses must still file the overdue return after they pay the late submission penalty as they can be prosecuted if the return is not filed.

Stricter penalties for late GST submission New!

Late Submission Penalty Example 1

Late Submission Penalty Example 2

 A 'Nil' GST return is required even if no business was done in that period.

Estimated Notice of Assessment (NOA)

IRAS will issue an estimated NOA and impose a 5% late payment penalty on the estimated tax if a business fails to file its GST returns as required.

If a business receives an estimated NOA, it must:

  1. Immediately file its GST return to declare its actual GST liability and get the estimated NOA revised.

  2. Pay the estimated tax inclusive of 5% penalty by the due date stated on the late payment penalty letter.

Note: The NOA for the estimated GST payable can only be revised if the GST F5/F8 is submitted within five years from the end of the relevant accounting period. Please refer to the guide on how to revise the estimated Assessment.

Filing Outstanding Tax Returns

For Current and Past GST Accounting Period(s)

Businesses may file the GST F5/F8 by:

  • e-Filing the GST F5/F8 via myTax Portal using the approved individual’s Singpass or IRAS PIN. If you do not have a SingPass or IRAS PIN, you may request it online.

For details, please refer to our GST e-Filing Video Guide.

Use CorpPass for IRAS' e-Services from 1 Sep 2018 New!
From 1 Sep 2018, CorpPass will be the only login method for online corporate transactions with the Government. Before you log in to myTax Portal, you must first be authorised in CorpPass to access IRAS’ e-Services on behalf of your company. The e-Services Authorisation System (EASY) will no longer be available.

IRAS’ e-Services will be listed in CorpPass from 15 Aug 2018. Your company’s CorpPass Admin will be able to assign IRAS’ e-Services to staff and/or tax agent in CorpPass from this date onwards. We encourage you to set up your CorpPass authorisation by 31 Aug 2018 to avoid any disruption in accessing IRAS’ e-Services. For assistance on CorpPass setup, please refer to the Step-by-Step Guides.  

Paying the Late Submission Penalty

The late submission penalty must be paid along with the GST payments (if any).

Enforcement actions may still be taken against businesses if the late submission penalty remains unpaid.

For businesses that make payment for GST via GIRO, the penalty will be deducted via GIRO on the 15th of the month after the due date indicated in the penalty letter.

Businesses under non-GIRO payment modes can make payment via one of the preferred payment modes.

To check if payment has been credited, please log in to myTax Portal and select "View Account Summary" after three working days from the date of payment.

Appealing Against the Late Submission Penalty

Appeals can be made online via myTax Portal and will only be considered if the following conditions are fully met:

  1. The business has submitted the outstanding tax returns; and

  2. The business has paid all the outstanding GST; and

  3. The business has filed on time in the past two years.
  • Can I request an for extension to file my GST return?

    All GST-registered businesses need to put in place systems to track their transactions, and plan their resources to submit their GST returns on time.

    As one month after the end of the accounting period is a reasonable due date, no extension will be granted.

  • I received an estimated NOA and late payment penalty letter for my GST. What must I do?

    File the outstanding GST return immediately to revise the estimated NOA. Upon filing, make payment for the actual GST amount inclusive of the 5% late payment penalty by the due date indicated in the penalty letter.

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