Paying GST/ Claiming GST refunds

  • To revise estimated assessment, e-File your GST F5/F8 return immediately by logging into myTax Portal. Your estimated assessment will only be revised after IRAS has received your GST F5/F8 return. Please note that you are required to file a 'Nil' return even if there are no business activities during the period.

  • You have the right to apply for review and revision of any decision made by the Comptroller of GST under the Goods and Services Tax Act (GST Act).
  • GIRO is the preferred method of payment.
  • Most GST-registered businesses pay GST on time. There are penalties if tax is not paid on time.

    • Generally, tax credits of at least $15 are automatically refunded.
    • Tax refunds made via PayNow (receiving GST and Corporate Tax refunds) and GIRO will be received within 7 days from the date of the tax credit arises. Tax refunds made via cheques may take up to 30 days.
    • IRAS will pay interest on tax refunds made after 30 days from the date the tax credit arises unless it is a situation where automatic refund of tax credits will not be made.
  • Authorised persons for GST (Payment) within Corppass can log in to myTax Portal to view GST account details (e.g. whether payment is received) or download a statement of account via View Account Summary (111KB, PDF).