How to File GST Returns Without a Headache in Singapore (2025)

In Singapore, the GST regulations continue to evolve, making compliance more important than ever for businesses and tourists.

Our accounting experts at GLAC have helped hundreds of business owners to register GST and do the Goods and Services Tax (GST) return filing. 

Knowing their struggles, we put together this guide, from the basics of GST returns to claiming refunds - everything you need to know for 2025.

No jargon. No confusion. Just a clear roadmap to filing with confidence and without headaches.

1. Key takeaways

• GST returns are periodic reports that GST-registered businesses need to file online after they register GST status with IRAS;
• The GST F5 return form is the form you need to file. Remember to fill in all the available boxes correctly and timely to avoid penalties using our checklist below;
• You need to file a GST return within one month  and make tax payments after each accounting period (quarterly);
• Even with no business activity during the accounting period, GST-registered businesses must file a Nil GST return.

2. What is the GST return filing process in Singapore?

2.1. What are GST returns?

GST returns are periodic reports that GST-registered businesses are required to file with the Inland Revenue Authority of Singapore (IRAS).

These returns detail the amount of GST collected on taxable goods and services sold, as well as the GST incurred on purchases. 

The filing of GST returns is a crucial aspect of compliance, as it allows businesses to account for GST payable and claim any GST refunds they may be entitled to. 

The primary form used for this purpose is the GST F5 return.

2.2. Who is required to file GST returns?

In Singapore, any business with a taxable turnover exceeding S$1 million is required to register for GST and file their GST returns.

This obligation extends to both local businesses and foreign entities conducting business in Singapore.

Source: IRAS, Overseas Businesses

Additionally, businesses that voluntarily register for GST must also file GST returns, regardless of their turnover. GST-registered businesses need to be aware of their responsibilities to file timely and accurate GST returns to avoid penalties and late filing charges.

2.3. What are the deadlines for filing GST Returns?

The GST return due date in Singapore is critical for maintaining compliance. Generally, GST-registered businesses must file their GST F5 returns within one month after the end of each accounting period. 

If your business is on a GIRO plan, deductions happen on the 15th of the following month. For example: If your Q1 GST return is due April 30, GIRO deducts payment on May 15.

Failing to meet these due dates can result in late filing penalties, which can significantly impact a business's financial standing.

3. How to file your GST return electronically?

3.1. What is GST E-filing?

GST e-filing is an electronic method that allows GST-registered businesses to file their GST returns online. This process is facilitated through the IRAS website, providing a streamlined and efficient way to submit GST returns. 

E-filing not only simplifies the filing process but also reduces the likelihood of errors associated with manual submissions. 

Additionally, your businesses can easily access their filing history and monitor the status of their submissions, making it a preferred choice for many GST-registered entities.

3.2. Checklist to file your GST returns online correctly

Our experts have prepared a short 6-to-do checklist to help you perform the filing correctly. 

• Access the GST returns via myTax Portal using your SingPass, CorpPass or IRAS Unique Account;
• Select the relevant period;
• Remember to fill in all 15 boxes on the form;
•  Report all figures in Singapore currency;
• Check the IRAS guidelines for conversion if you have foreign currencies;
• Enter ‘0’ in all boxes if you had zero transactions ( you must file a nil return if all your numbers are 0);
• Review the information for accuracy before submitting it electronically. 

Upon successful submission, you will receive an acknowledgment from IRAS, confirming that your GST return has been filed. 

In addition, you can refer to the e-Tax Guide on How Do I Prepare My GST Return for a complete and in-depth step-by-step.

3.3. Steps to e-file your company GST returns

A simple 3-step process below is all you need to submit your GST returns

4. Common issues in GST E-filing and how to resolve them

4.1. Common issues

While GST e-filing is designed to be user-friendly, users may encounter common issues such as login difficulties, system errors, or incomplete forms. 

To resolve login issues, ensure that your SingPass or IRAS Unique Account credentials are correct. If you experience system errors, try refreshing the page or using a different browser.

Incomplete forms can lead to submission rejections; therefore, double-check all entries, particularly the GST amount and any input related to exempt or zero-rated supplies. 

If problems persist, contacting IRAS for assistance is advisable.

4.2. Past issues (Important)

For many businesses, you may forget to review and check your past submissions

Errors in previous returns—such as missing transactions, incorrect tax calculations, or unclaimed input tax—can lead to compliance issues and penalties.

Source: IRAS - Completing GST returns

What to do:
✔ Check for discrepancies in reported sales, purchases, and tax amounts.
✔ Correct mistakes by adjusting your next return or filing a GST F7 form for major errors.
✔ Keep records of corrections to maintain compliance.

✔ Correct mistakes by adjusting your next return, filing a GST F7 form for major errors, and paying the additional taxes.

If you correct all your errors within one year of your last GST filing deadline, no penalties will be imposed.

5. What happens if you have a late submission?

It is costly when missing the GST filing deadline. In these scenarios, IRAS will impose the following penalties

1. SGD $200 penalty imposed immediately after the due date.
2. Additional $200 for each month the return remains unfiled.
3. Maximum penalty: $10,000 per outstanding return.
4. You must also pay any outstanding GST alongside the penalty.

For example: If you miss your GST F5 return deadline and delay filing for 5 months, your total penalty = $1,000 ($200 × 5).

6. What should you do if you have no GST to report back to IRAS?

Even with no business activity during the accounting period, GST-registered businesses must file a Nil GST return.

You need to file a Nil GST return when you have no taxable sales, purchases, or GST liability for the reporting period. Filing ensures compliance and keeps your registration active.

Filing the Nil GST return is the same as filing normal GST returns, the process is the following

1. Log into myTax Portal with your CorpPass.
2. Go to the ‘File GST Return’ section.
3. Select the reporting period.
4. Enter ‘0’ in all required fields.
5. Submit and save your acknowledgment page.

7. What is the Tourist Refund Scheme and How Does it Work?

7.1. Eligibility for the Tourist Refund Scheme

The Tourist Refund Scheme (TRS) allows tourists to claim a refund on the GST paid for goods purchased in Singapore, provided they meet specific eligibility criteria.

 To qualify, tourists must be non-Singapore residents who have spent a minimum amount on goods from participating retailers. Additionally, the purchased goods must be taken out of Singapore within two months from the date of purchase. 

Tourists need to retain original receipts and ensure that the goods are eligible for the refund to successfully claim their GST refund.

7.2. How to claim GST Refunds as a tourist?

To claim GST refunds, tourists must present their eligible purchases and receipts at one of the approved central refund counter operators located at Singapore Changi Airport or other designated areas. 

Tourists should complete the necessary forms to apply for their GST refunds, and upon verification by the operator, they will receive their refund in cash or via credit card. Tourists should arrive at the airport early to account for any potential delays in processing their refunds.

8. GST InvoiceNow requirement: What you need to know

Starting November 1, 2025, new companies that voluntarily register for GST must use InvoiceNow to send invoice data to IRAS.

1. From April 1, 2026, this rule will apply to all new voluntary GST registrants.
2. A soft launch begins on May 1, 2025, allowing existing GST-registered businesses to switch early.

9. How can we help you file your GST returns correctly, professionally and quickly?

Having experience helping thousands of Singapore companies comply with their corporate tax, and GST duties successfully, Global Link Asia Consulting (As a 10-year expert in the Singapore tax accounting  and company formation can help you

• Simplify GST registration with expert guidance and support;

• Prepare accurate and complete applications to minimize delays or rejections;

• Help you understand documentation requirements and provide ongoing assistance;

• Ensure a smooth and hassle-free registration process, filings

With Global Link Asia Consulting, you can focus on growing your business, and we help you handle all administrative tasks.

10. FAQs about  Singapore GST registration

We offer a comprehensive range of accounting and tax services for Singaporean companies. Our services include:

• Tax Consulting including corporate income tax, GST tax, contractor tax, and more.
• Monthly/Annual Tax Accounting services in accordance with Singapore accounting standards (SFRS).
• QuickBooks Consulting and Licensing.
• Corporate Income Tax Return Preparation
• GST Tax Return Preparation.

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