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In general, GST cannot be paid in instalments. Unlike other taxes, GST is collected by GST-registered businesses when they supply goods or services. Businesses must report and pay the GST to the Comptroller within 1 month after the end of the accounting period.

Requesting an extended payment plan

We understand that paying taxes can be difficult at times. If you are facing payment challenges, you may contact us before the payment due date. We will work with you to arrange a suitable one-time payment plan based on your circumstances.

Check if you qualify

You may qualify for a one-time payment plan if your business is facing temporary difficulties due to (but not limited to) the common situations:

Reasons you may qualifyReasons you may not qualify
  • Financial difficulties resulting in tighter cashflows
  • Unable to collect GST due to extended payment terms offered to customers
  • GST payables arising from a back-dated GST registration
  • Accumulated GST payables imposed due to assessments by IRAS
  • GST collected has been used for business operations or other business purposes
  • History of not making timely payments under previously granted payment arrangements

Before you apply

Before submitting your request, you will need to:

This includes:

 

  • Filing all outstanding GST returns.
  • Paying on time in the 12 months before the date of your request.

You must have a GIRO arrangement for GST payments.

There are 2 ways you may apply for a GIRO arrangement if you do not have one:

  1. eGIRO (online)
  • Follow the step-by-step guide (PDF, 1.70MB) to submit your application.
  • Ensure that your company’s authorised approver approves the arrangement from the internet banking app.
  • You will receive a notification within 5 working days upon your bank’s approval of the GIRO arrangement.

  2. GIRO application form (paper)

    • Submit the completed form to IRAS at 55 Newton Road, Revenue House, Singapore 307987.
    • Approval may take up to 21 working days from the date we receive your form, though the exact timeline is subject to the processing time of the respective banks.
    • If the bank rejects your application, we will notify you separately.

    Note: Once your GIRO arrangement has been approved by the bank, you may then proceed to apply for an extended payment plan via myTax Portal. For more information on qualifying reasons, refer to "Check if you qualify ".

    How to apply

    Follow these steps to request an extended payment plan:

    1. Cancel your existing GIRO plan where full payment is deducted on the 15th of the month after the filing due date. To do so, log in to myTax Portal and select Account > View GIRO Plan > Cancel GIRO Plan.
    2. Set up your extended payment plan by selecting Account > Apply/Manage GIRO Plan.
      Refer to the “Reactivating Corporate Tax/GST GIRO arrangement” section in the guide to apply GIRO plan (PDF,  1.72MB) for detailed instructions.
    1.  Check the Acknowledgement page to confirm your plan details and status as Approved.

    Note: This arrangement is a one-time concession to help businesses tide over a difficult period. Approved plans only cover existing GST amounts. Future GST payments must be paid as usual, within 1 month after the end of the accounting period.

    If your request is pending approval

    If your request status is “Pending approval”, you are required to submit a written request via myTax Mail on myTax Portal and provide the following information with supporting documents:

    • Reason for requesting an instalment plan
    • Number of months required to pay the outstanding GST
    • Bank statements for the past 3 months
    • Projected cash flow for the proposed instalment period (including GST payable) using the Cash Flow Template (XLS, 11KB)
    • Latest customer or debtor listing, using the recommended Debtor Listing Template (XLS, 12KB)

    We will inform you of the outcome within 15 working days after receiving all the required information and supporting documents.

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