Goods and Services Tax Registered Persons

Due dates for filing   Type of form
Due date for payment of tax
Goods and Services Tax registered persons
At the end of the month following the month in which the notification liability date falls Form GST F1 - Application for GST Registration Not applicable
When a trader's taxable supplies are wholly or substantially (ie more than 90%) zero-rated Form GST F2 - Application for Exemption from GST Registration Not applicable
At the end of the month following the month in which the notification liability date falls Form GST F3 - Notification of Liability to be Registered: Details of All Partnerships and Partners Not applicable
Within 1 month from the end of the prescribed accounting period (the standard accounting period is 3 months, but accounting periods of 1 month and 6 months are available subject to the Comptroller's approval) GST F5 - GST Return Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
Within 5 years from the accounting period in which the error occurred. In practice, the period when the errors are detected GST F7 - Disclosure of errors on GST return Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
Not later than 1 calendar month after ceasing to be registered GST F8 - Final GST return Within 1 month of the effective date of the cancellation of the registration
Within 30 days from the day when taxable supplies cease Form GST F9 - Application for Cancellation of GST Registration Within 30 days from the day when taxable supplies cease
When a trader whose turnover comprises a certain percentage of exports wishes to be granted relief from the burden of having to suffer a GST payment at the time of importation Form GST F10 - Application for Major Exporter Scheme Not applicable
When a trader carrying on more than 1 business or a business in several divisions wishes to register each division separately Form GST F11 - Application for Divisional Registration Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
When a trader whose divisions are registered separately wishes to de-register from divisional registration Form GST F12 - Application for Inclusion/Removal of Division in/from Existing Divisional Registration/Deregistration of Divisional Registration Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
When a contract manufacturer wishes to have its supply of contract manufacturing services to an overseas customer disregarded for GST purposes Form GST F14 - Application for Approved Contract Manufacturer and Trader (ACMT) Scheme Not applicable
When a contract manufacturer wishes to have its supply of contract manufacturing services to an overseas customer disregarded for GST purposes Form GST F14A Application for Approved Contract Manufacturer and Trader (ACMT) Scheme as an Approved Contract Manufacturer (ACMT CM) Not applicable
When a logistics company receives treated/processed goods from an ACMT CM for onward delivery and wishes to have its supply to an overseas customer disregarded for GST purposes Form GST F14B - Application for Approved Contract Manufacturer and Trader (ACMT) Scheme as an Approved Logistics Company (ACMT LOG) Not applicable
When a trader wishes to import goods belonging to it or its overseas principal without payment of GST Form GST F15 - Approved Third Party Logistics (3PL) Company Scheme Not applicable
When a trader making sales of approved marine fuel oil to approved businesses holding a valid bunkering licence for subsequent export wishes to be relieved from GST Form GST F16 - Application for Approved Marine Fuel Trader (MFT) Scheme Not applicable
When a trader who exports its goods by hand-carrying them out of Singapore via Changi International Airport wishes to be exempted from the requirements of the Hand-carried Exports Scheme Form GST F17 - Application for Exemption from Hand-carried Exports Scheme Not applicable
When a GST-registered freight forwarder/logistics agent is unable to recover the import GST paid on behalf of importers Form GST F18 - Application for Remission Under S89 of the GST Act for Refund of Import GST Paid on Behalf of an Importer Not applicable
Not later than 1 month (for express advance ruling, not later than 10 working days) before the filing deadline of the relevant GST return Form GST F19: Application for GST Advance Ruling

Not applicable

 

When a trader in the aerospace industry wishes to import aircraft components or systems into Singapore with GST suspended Form GST F21 - Application for Approved Import GST Suspension Scheme (AISS) Not applicable
When a trader wishes to defer import GST payments until the filing deadline of the monthly GST return Form GST F22 - Application for Import GST Deferment Scheme (IGDS) Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
When a trader wishes to participate in ACAP Form GST F23 - Notification of Participation of GST Assisted Compliance Assurance Programme (ACAP) Not applicable
When an approved business wishes to claim for ACAP programme Form GST F24 - Claim for Co-funding of GST Assisted Compliance Assurance Programme (ACAP) Within one month from the date of accord of the ACAP status
When approved businesses (eg ship owner or ship manager) in the shipping and marine industry that purchase or rent goods for use or installation on a ship located in Singapore that qualifies for zero-rating, wish to enjoy purchases or rental of goods procured in the course of their business at 0% for GST purposes Form GST F25 - Application for Approved Marine Customer Scheme (AMCS) Not applicable
When a trader operating warehouses that provide specialised storage facilities to overseas persons wishes to enjoy zero-rating relief for supplies made to overseas persons on qualifying services provided and the lease/tenancy/licence to occupy storage space in a SWS Form GST F26 - Application for Specialised Warehouse Scheme (SWS) Not applicable
When GST-registered qualifying refiners or consolidators of investment precious metals wish to enjoy GST suspension on the import of goods/raw materials, a waiver of GST payment on the purchase/supply of goods used for refining activities and special input tax recovery for ARCS persons Form GST F27A - Application for Approved Refiner and Consolidator Scheme (ARCS) as an Approved Consolidator Not applicable
When GST-registered qualifying refiners or consolidators of investment precious metals wish to enjoy GST suspension on the import of goods/raw materials, a waiver of GST payment on the purchase/supply of goods used for refining activities and special input tax recovery for ARCS persons Form GST F27B - Application for Approved Refiner and Consolidator Scheme (ARCS) as an Approved Refiner Not applicable
When approved businesses (eg ship owner or ship manager) in the shipping and marine industry that purchase or rent goods for use or installation on a ship located in Singapore that qualifies for zero-rating, wish to enjoy purchases or rental of goods procured in the course of their business at 0% for GST purposes Form GST F25 - Application for Approved Marine Customer Scheme (AMCS) Not applicable
Within 1 month from the date stated in the MES renewal invitation letter Form GST A1 - Approved Scheme: Declaration of Agents Not applicable
At least 90 days before the proposed effective date of the group registration Form G1 - Application for Group Registration Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
When an existing group under GST group registration wishes to apply for inclusion or removal of members Form G2 - Application for Inclusion/Removal of Member to/from the GST Group Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
When an existing group under GST group registration wishes to apply for de-registration of the group Form G3 - Application for Deregistration of Group Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
When there are changes to the representative members of a GST group Form G4 - Application for Change of Group Representative Member Not applicable
Within 30 days of the Comptroller of Goods and Services Tax's decision to the objection lodged GST (Board of Review) Regulations - Notice of Appeal under Section 51 Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
On the date on which a trader wishes to begin using GMS Self-review of Eligibility and Declaration on Use of Gross Margin Scheme (GMS) Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
On the date on which a trader wishes to adopt the self-billing practice Checklist for Self-review of Eligibility and Declaration on Use of Self-billing Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
Not required to be submitted to the IRAS unless requested by the IRAS Bad Debt Relief: Checklist for Self-review of Eligibility of Claim Not applicable
Before a trader makes a claim in its first GST return Pre-registration Input Tax: Checklist for Self-review of Eligibility of Claim Within 1 month from the end of the prescribed accounting period; or on the 15th of the month following the due date of the return if under GIRO
Prior to the date of transfer of the goods Self-Review and Declaration on the Change of Agent and Transfer of Goods Under Section 33(2) of The GST Act  
Within 30 days of the change in business details Notification of Changes in Business Details Not applicable

The due dates for income returns are confirmed each year by Government Gazette notification.