Module 5: Claiming GST on Business Purchases & Imports
Learning Objectives:
• How to complete your GST return?
• What are the filing and payment due dates?
• How to amend your GST returns?
On this page:
Filing GST Returns
Learn about completing GST returns, filing deadlines, payment due dates, and procedures for amending returns.
Learning Activity - Test Your Understanding
Q1. Which of the following statements is false about completing Box 5 (total value of taxable purchases) of the GST return?
A) The value should exclude any GST amount
B) The value should include business purchases from non-GST registered suppliers
C) The value should be based on the amounts reflected in supplier's tax invoices and value of imports reflected in import permits
D) The value should include zero-rated purchases from GST-registered suppliers
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B) The value should include business purchases from non-GST registered suppliers
Box 5 (total value of taxable purchases) should exclude purchases from non-GST registered suppliers.
Q2. The due date for filing of GST return and payment of GST is 1 month after the end of the accounting period.
A) True
B) False
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A) True
Q3. Company B is on GIRO for payment of GST. The net GST payable for the accounting period 1 Jul 2025 to 30 Sep 2025 is S$50,000. Company B filed its GST return on 12 Oct 2025. When will payment be deducted for Company B's outstanding tax?
A) 30 Sep 2025
B) 15 Oct 2025
C) 31 Oct 2025
D) 15 Nov 2025
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D) 15 Nov 2025
For taxpayers who are under GIRO arrangement for GST, payment deductions will take place on the 15th day of the month after the payment due date.While the accounting period ends on 30 Sep 2025, the payment due date is 31 Oct 2025. The GIRO deduction will only take place on 15 Nov 2025.
Q4. Company C filed a GST F5 return for the accounting period 1 Jan 2025 to 31 Mar 2025. It reported S$0 for standard-rated, zero-rated and exempt supplies, S$100,000 for taxable purchases, and input tax of S$9,000. It had omitted a standard-rated supply of S$10,000 and GST of S$900. There were no other errors in the GST return. Does Company C qualify under the administrative concession to report the error in its next GST F5 return?
A) Yes, Company C met all conditions to qualify for the administrative concession
B) Yes, Company C has met 1 of the conditions as the net GST amount in error is not more than S$3,000
C) No, Company C did not meet 1 of the conditions as the non-GST amount in error is more than 5% of the total taxable purchases
D) No, Company C did not meet 1 of the conditions as the GST amount in error is more than S$3,000
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C) No, Company C did not meet 1 of the conditions as the non-GST amount in error is more than 5% of the total taxable purchases
As an administrative concession, the business may choose to make adjustments in the next GST F5 return instead of filing a separate GST F7 return if these conditions are met:
- the net GST amount in error for all the affected prescribed accounting periods is not more than S$3,000; and
- the total amount in error for all the other boxes except for Box 6, 7 and 12 for each of the affected accounting periods is not more than 5% of the total value of supplies declared in the submitted GST return. If there was no supply made in the affected accounting period, the 5% rule applies to the total value of the taxable purchases.
While Company C satisfies the first criterion where the net GST amount in error (i.e. S$900) is not more than S$3,000, it does not satisfy the second criterion as its non-GST amount in error (i.e. S$10,000) is 10% of its total value of taxable purchases (i.e. S$100,000), exceeding the 5% threshold.