Quarterly GST F5 due date

The situation

A GST-registered business files its GST F5 return and pays within one month after the end of each accounting period. For a quarter ending 30 September, that is 31 October.

The law

• Goods and Services Tax Act 1993 and GST (General) Regulations: GST return (GST F5) and payment within one month after each accounting period

What it means for you

Filing and payment are both due on the same date. If you pay by GIRO, IRAS deducts later, but the return must still reach IRAS on time. Build a close timetable: books closed by day 10, review by day 20, filing by day 25.

What to do

1. Close books for the quarter.
2. Reconcile output and input tax.
3. File GST F5 on myTax Portal.
4. Pay or confirm GIRO.

Related

• Exempt supplies and input tax
• Late GST return consequences
• Getting GST back on unpaid invoices
• Claiming import GST
• Claiming GST on a company car
• Fixing a mistake in a filed GST return