You are required to file your GST returns and pay any tax due by the due dates. You must file a 'Nil' GST return even if there is no business activity during the accounting period.
On this page:
Due date for filing and payment
Both GST returns and payment are due one month after the end of the accounting period covered by the return. If you are on GIRO plan for GST payment, GIRO deductions are on the 15th day of the month after the payment due date. You may refer to your acknowledgement page for payment details after you have filed.
Without GIRO plan
| GST Accounting Period | Filing and Payment Due Date |
|---|---|
| Jan - Mar | 30 Apr |
| Apr - Jun | 31 Jul |
| Jul - Sept | 31 Oct |
| Oct - Dec | 31 Jan |
With GIRO plan for GST payment
| GST Accounting Period | Filing Due Date | GIRO Deduction Date |
|---|---|---|
| Jan - Mar | 30 Apr | 15 May |
| Apr - Jun | 31 Jul | 15 Aug |
| Jul - Sept | 31 Oct | 15 Nov |
| Oct - Dec | 31 Jan | 15 Feb |
Due dates for Special Accounting Periods
If you are under special GST accounting periods, the deadline to submit your returns is 1 month from the end date of the Special Accounting Period.
Example: Special Accounting Periods
Penalties for late filing and late payment
Penalties will be imposed if you are late in filing your GST return and making payment.
Requesting for extensions
As one month after the end of your accounting period is a reasonable deadline, no extensions will be granted.
GST-registered businesses must maintain proper transaction tracking systems and ensure adequate resources to file their GST returns on time.
We may grant extensions to filing due date in these circumstances:
- Newly registered businesses
- Cases that meet our acceptable reasons (listed below)
Please submit the extension request form with all supporting documents, at least 5 working days before the filing due date. If you submit your request later, it may not be approved before the filing due date, and late submission penalty will apply.
You will receive the outcome of your request via the email address provided in the request form. If your request is approved, you can also see the extended filing due date under myTax Portal > Overview > Tax Filing Status > GST
In myTax Portal, if you select GST > File GST Return/ Edit Past Return or GST > View GST Filing Status, the original due date will still be shown.
Acceptable reasons for extension
| No. | Acceptable Reasons | Documents Required | Maximum extension granted |
|---|---|---|---|
| 1 | Newly GST-registered businesses (1st GST return) | Nil | 1 month |
| 2 | Breakdown of computer system | e.g. IT servicing report | 2 weeks |
| 3 | Purchase of new accounting software and/or IT system | Tax invoice | 2 weeks |
| 4 | Key accounting personnel on long medical leave (more than 1 week) or hospitalization leave | Medical/ hospitalisation certificates | 2 weeks |
| 5 | Re-structuring of company | e.g. Notice of restructuring, media release | 2 weeks |
| 6 | Software issues or errors encountered when submitting GST returns via seamless filing software through API | Nil | 2 weeks |
Unacceptable reasons for extension
No extension will be granted for the following reasons
| No. | Reasons Which Are Not Acceptable |
|---|---|
1 | Staff on maternity leave |
2 | Director or key accounts personnel is overseas |
3 | Staff has resigned without proper handover |
4 | Closing of accounts at year-end |
5 | New accounts personnel does not know how to handle GST matters |
6 | No computer |
7 | Not enough manpower to handle GST matters |
Receiving GST refunds
From 3 Jan 2022, IRAS will no longer issue cheques for GST refunds. Refunds will be made via GIRO or PayNow. If you have signed up for both GST GIRO refund and PayNow, refunds will be credited to the GIRO bank account. To ensure that you receive your GST refunds, please sign up for GIRO or PayNow with your business/ organisation's bank account. For more information, please refer to the FAQs on Mandate Electronic Refund for GST (PDF, 256KB).
Any GST refund will be made to you within a period equivalent to your prescribed accounting period, from the date the Comptroller receives your GST return.
Example: GST refunds
If you are under a quarterly GST accounting cycle, the refund will be made to you within three months from the date the Comptroller receives your GST return.
This does not apply under certain circumstances such as when you have outstanding GST returns which are not submitted, or when your GST return is being reviewed by our auditor.