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You must file your GST return and pay any tax due by the due date. You must file a “Nil” return even if you had no business activity during the accounting period.
Filing and payment due dates
Your GST return and payment are due 1 month after the end of your accounting period. If you pay via GIRO, IRAS will deduct payment on the 15th day of the month after the payment due date. If the deduction date falls on a weekend or public holiday, the deduction will be made on the next working day.
Without GIRO
| GST Accounting Period | File and pay by |
|---|---|
| Jan - Mar | 30 Apr |
| Apr - Jun | 31 Jul |
| Jul - Sept | 31 Oct |
| Oct - Dec | 31 Jan |
With GIRO
| GST Accounting Period | File by | 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 |
Note: To confirm that your GST will be paid via GIRO, check the acknowledgement page after you file your GST F5 return.
Filing due date for special accounting periods
If you have special GST accounting periods, your return is due 1 month after the end of that accounting period.
Example: If your period runs from 5 Apr 2026 to 5 Jul 2026, your return is due on 5 Aug 2026.
Penalties for late filing and payment
Penalties will apply if you are late in filing your GST return and making payment.
Requesting an extension to file
As one month after the end of your accounting period is a reasonable deadline, extensions are generally not granted. You are expected to maintain proper transaction tracking systems and ensure you have adequate resources to file on time.
Reasons that will not be accepted
No extension will be granted for the following reasons:
- Staff on maternity leave
- Director or key accounts personnel are overseas
- Staff have resigned without proper handover
- Closing of accounts at year-end
- New accounts personnel do not know how to handle GST matters
- No computer
- Not enough manpower to handle GST matters
Acceptable reasons for extension
We may grant an extension only if your request arises from one of the acceptable reasons below:
| Acceptable reasons for extension | Documents required | Maximum extension granted |
|---|---|---|
| Newly GST-registered businesses filing their first GST return | Nil | 1 month |
| Breakdown of IT system | e.g. IT servicing report | 2 weeks |
| Purchase of a new accounting software or IT system | Tax invoice | 2 weeks |
| Key accounting personnel on long medical leave (more than 1 week) | Medical/ hospitalisation certificates | 2 weeks |
| Restructuring of company | e.g. Notice of restructuring, media release | 2 weeks |
| Software issues or errors encountered when submitting GST returns via seamless filing software through API | Nil | 2 weeks |
How to submit your request
Submit your extension request form at least 5 working days before the filing due date, together with all required supporting documents.
Note: Requests submitted late or after the filing due date will not be processed. If your request is not approved before the due date, late filing penalties will apply. You will also be required to file the outstanding GST F5 immediately.
If your extension is approved
You will be notified of the outcome via the email address provided in the request form. The extended filing due date will be reflected in myTax Portal > Overview > Tax Filing Status > GST.
Note: In myTax Portal, if you select GST > File GST Return/ Edit Past Return or GST > View GST Filing Status, the original filing due date will continue to be displayed.
Receiving GST refunds
IRAS will process your GST refund within a period equivalent to your accounting period, calculated from the date your GST return is received:
- 1 month for monthly filers
- 3 months for quarterly filers
This does not apply under certain circumstances, such as if you have outstanding GST returns or when your GST return is being reviewed by our auditor.
How you will receive refunds
IRAS no longer issues cheques for GST refunds. Refunds are made via GIRO or PayNow. If you have signed up for both, your refund will be credited to your GIRO bank account.
To ensure that you receive your GST refunds promptly, sign up for GIRO or PayNow using your business or organisation’s bank account.