IRAS updates GST filing guidance, outlining error corrections, refund claims, and deadlines for extensions.
Singapore’s tax authority (IRAS) released revised instructions regarding the correction of errors in Goods and Services Tax (GST) returns on 20 August 2025, specifically through the GST F7 form.
Administrative concession for correcting errors
As an administrative concession, adjustments for errors may be made in the next GST F5 if both of the following criteria are satisfied:
- The net GST amount in error for all affected prescribed accounting periods does not exceed SGD 3,000. The net GST amount in error refers to the difference between the additional output tax to be paid in Box 6 and the additional input tax to be claimed in Box 7.
- The total amount in error for all other boxes, except Boxes 6, 7, and 12 (pre-registration input tax claims), for each affected accounting period does not exceed 5% of the total value of supplies (Box 4) declared in the submitted GST return. If no supply was made in the affected accounting period, the 5% rule applies to the total value of taxable purchases (Box 5).
Eligibility for the administrative concession can be determined using the GST F7 calculator.
The concession does not apply to errors in the value of pre-registration input tax claims in Box 12, as such claims may only be made in the first GST return.
Claim for GST overpaid or wrongly paid, or GST due
If output tax has been over-accounted or input tax under-claimed in a GST return, GST F7 may be filed to make a claim for refund.
Where the GST treatment is uncertain and clarification is required before filing GST F7, correspondence should be submitted with the following information:
- Description of the error or issue involved; and
- Breakdown of the GST amount to be refunded for all affected accounting periods.
A claim for GST refund containing the above information must be made within five years from the end of the relevant accounting period(s). A valid claim is recognised only when the full quantification of errors for all affected periods is provided.
All necessary documents must be maintained to support the refund claim (e.g., credit note issued to a customer for services invoiced as standard-rated that should have been exempt or zero-rated).
A refund will be made by IRAS if the Comptroller is satisfied that GST was overpaid or wrongly paid, or if the money is otherwise due.
Payment of GST after filing the GST F7
After successfully submitting the GST F7, please take note of the payment instructions on the GST F7 acknowledgement page.
- Businesses with existing GST GIRO arrangement
For businesses with an existing GIRO arrangement for GST payments, the GST GIRO deduction schedule will be provided on the acknowledgement page. Sufficient funds must be maintained in the bank account, and the GIRO deduction limit must exceed the deduction amount. Otherwise, the GIRO deduction will fail and the GIRO plan will be cancelled.
- Businesses without existing GST GIRO arrangements
For businesses without an existing GIRO arrangement for GST payments, a 14-digit Payment Slip Number (to be used as a reference number) will be provided on the acknowledgement page. Payment can be made through the following modes:
- PayNow QR
- AXS Stations / AXS Online Platforms
- Internet Banking Bill Payment
- Internet Banking Fund Transfer
Please refer to Tax Payment – GST for the step-by-step guides of the various payment modes.
Penalties for filing an incorrect return
Businesses may be penalised for up to 200% of the tax undercharged for the submission of incorrect GST returns and be liable to a fine and imprisonment term. Businesses that commit fraud may be dealt with more severely.
To encourage voluntary disclosure of past errors and omissions, IRAS may reduce the penalties for voluntary disclosures that meet the qualifying conditions under the IRAS Voluntary Disclosure Program.
A voluntary disclosure can be made by sending an electronic request for GST F7 (Disclosure of Errors on GST Return) via myTax Portal and e-Filing the GST F7 within 14 days from the date of the request.
Timeline to correct errors in past returns
Errors should be corrected as soon as they are identified. All corrections must be made within five years from the end of the relevant GST accounting period. If corrections are made after one year from the end of the accounting period, penalties may apply.
Due dates and requests for extension
IRAS also updated guidance on GST return deadlines and extension requests. Standard filing and payment are due by the month-end after each accounting period, with GIRO used for automated payments. Extensions are allowed only in limited cases, such as system failures or key staff absence. The guidance also explains GST refunds via GIRO or PayNow and typical refund timelines.
