Claim Input Tax in the Correct Accounting Period

Claim based on tax invoice or import permit date

You should claim input tax in the accounting period corresponding to the date shown on the tax invoice or import permit. For example:

• Invoice date: 22 Feb 2025
• Accounting period to claim input tax: 1 Jan 2025 to 31 Mar 2025

Claim based on posting or processing date

You may claim input tax based on the date you post or process the tax invoice or import permit into your accounting system, provided all of the following conditions are met:

1. Apply this approach consistently – Use the posting/ processing date for all your GST returns
2. Keep original documents – Have the original tax invoices or import permits at the time of claiming input tax
3. Prevent double claiming – Put internal controls in place to ensure that input tax for the same purchase is not claimed more than once.

Claiming input tax before a sale or payment

Subject to meeting the conditions for claiming input tax, you can claim input tax for your purchases in the following 2 situations:

1. Before making subsequent supplies of goods or services using these purchases. You do not need to match the input tax claim with the output tax charged in the same accounting period.
2. Even if you have not paid your supplier yet. However, if payment is not made within 12 months from the due date, you must repay the input tax to IRAS. For more information, please refer to paying suppliers after claiming GST.