Most GST-registered businesses file their GST return (Form F5) quarterly – four times a year – based on accounting periods assigned by IRAS when you register (for example, quarters ending March, June, September and December).
Each return, together with any net GST payable, is due within one month after the end of the accounting period. So for a quarter ending 31 March, the return and payment are due by 30 April. Returns are filed electronically through myTax Portal, and a 'nil' return must still be submitted even if there were no transactions in the period.
Some businesses are placed on a different cycle: you may apply for monthly filing if you are regularly in a refund position and want faster refunds, or in limited cases for six-monthly filing. Late filing or payment attracts penalties, including a 5% late-payment penalty with further penalties if the tax stays unpaid.
From late 2025 onward, GST-registered businesses are also being progressively required to adopt InvoiceNow (e-invoicing) to transmit invoice data to IRAS. Apexia can prepare and file your GST returns and help you stay ahead of these requirements.