Notifying IRAS of Changes
On this page:
Arising from business needs, you may write in to request a change in your GST accounting period via myTax Mail. Your request will be subject to IRAS’ approval.
Any changes to your GST accounting period would have to align with your financial year-end and filing frequency requested:
| Month that the financial year ends in | Filing frequency requested | Standard GST accounting periods |
|---|---|---|
| Mar, Jun, Sep, Dec | Quarterly | Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec |
| Jan, Apr, Jul, Oct | Quarterly | Feb-Apr, May-Jul, Aug-Oct, Nov-Jan |
| Feb, May, Aug, Nov | Quarterly | Mar-May, Jun-Aug, Sep-Nov, Dec-Feb |
| Any month | Monthly | Every calendar month |
Your GST accounting periods do not automatically change when you change your financial year-end; any changes require a written request to IRAS.
Applying for Special Accounting Periods
You may apply for special accounting periods if your financial accounting periods do not start on the first day or end on the last day of calendar months. Your request will be subject to IRAS’ approval.
Example of Special Accounting Periods
If your financial year ends on 28 Dec, you could request these quarterly GST accounting periods:
| Standard Accounting Period | Special Accounting Period |
|---|---|
1 Jan to 31 Mar 1 Apr to 30 Jun 1 Jul to 30 Sep 1 Oct to 31 Dec | 29 Dec to 28 Mar 29 Mar to 28 Jun 29 Jun to 28 Sep 29 Sep to 28 Dec |
How to request changes
- Log in to myTax Portal and go to myTax Mail. Select the “Email Us (myTax Mail)” tab, then select the category, “GST (Filing and Applications)” and the subject, “Notify Business Changes”.
- Submit your request indicating:
- Your preferred filing frequency or special accounting periods
- Business reasons for the change
- For special accounting periods: Your proposed periods for one full year must be supported by relevant documents. Examples include:
- Past financial statement(s) showing the periods of financial reporting
- Fiscal calendar of the special accounting period requested. A fiscal calendar shows the 12-month (or 52 to 53-week) period that organisations use for financial reporting, budgeting, taxes and annual general meetings.
Example of Fiscal Calendar
If your financial year ends on 28 Dec, you should have a fiscal calendar depicting the relevant 12-month period. Fiscal calendar formats may vary across different accounting systems or companies. An example is provided below for reference:
| Calendar | Accounting Period | Weeks |
|---|---|---|
| Quarter 1: | 29/12/2025 to 31/12/2025 1/1/2026 to 31/1/2026 1/2/2026 to 28/2/2026 1/3/2026 to 28/3/2026 | 13 |
Quarter 2: | 29/3/2026 to 31/3/2026 1/4/2026 to 30/4/2026 1/5/2026 to 31/5/2026 1/6/2026 to 28/6/2026 | 13 |
| Quarter 3: | 29/6/2026 to 30/6/2026 1/7/2026 to 31/7/2026 1/8/2026 to 30/8/2026 1/9/2026 to 28/9/2026 | 13 |
| Quarter 4: | 29/9/2026 to 30/9/2026 1/10/2026 to 31/10/2026 1/11/2026 to 30/11/2026 1/12/2026 to 28/12/2026 | 13 |
Note: Submit requests at least 30 days before the start of the first accounting period. If you do not submit the requests in time, you have to continue filing the GST returns according to the standard
GST accounting periods.