Singapore: IRAS updates GST error correction guidance with new FAQs

IRAS updates GST F7 guidance, clarifying when minor errors need not be corrected.

The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on correcting errors in Goods and Services Tax (GST) returns through Form F7, adding six new frequently asked questions (FAQs) on 21 October 2025.

Businesses normally submit their periodic GST returns using Form F5. Any mistakes in these returns can be corrected using Form F7, which is the designated form for disclosing and amending previously filed GST information.

The latest guidance clarifies situations where taxpayers are not required to file a GST F7. These exceptions cover common reporting errors, such as incorrectly reporting certain out-of-scope airfare components, omitting zero-rated purchases like IDD calls and air tickets, and minor rounding differences in non-tax values or GST calculations.

While IRAS generally expects discrepancies to be corrected, the update provides administrative concessions for rounding issues in both output tax (Box 6) and input tax (Box 7), as long as rounding methods are applied consistently.

Key FAQs on GST F7 Filing

6. I have wrongly reported out-of-scope components of airfare (e.g. overseas airport tax) in box 5 (total value of taxable purchases) in GST F5. Do I need to file a GST F7?

No, you are not required to file a GST F7. If you are unable to segregate the out-of-scope components from the airfare, you may continue to report the entire value of the airfare as your taxable purchases.

7. I have omitted to report IDD calls and air tickets (zero-rated purchases) in box 5 (total value of taxable purchases) in GST F5. Do I need to file a GST F7?

No, as an administrative concession, you are not required to file a GST F7 to correct your past GST returns filed. The concession is limited to the omission of reporting of zero-rated purchases of IDD calls and air tickets.

Please ensure that you report such zero-rated purchases correctly in your future GST returns going forward.

If you choose not to claim input tax on standard-rated purchases that are billed together with the zero-rated purchases, such as local calls charged on your bills from the telecommunication companies, you may exclude such purchases from your GST F5.

8. I have reported the non-tax values (such as supplies, taxable purchases) in GST F5 by rounding the actual values to the nearest dollar instead of dropping the cents. Do I need to file a GST F7?

No, you are not required to file a GST F7 if you have reported the following non-tax value(s) by rounding to the nearest dollar (e.g. value of standard-rated supplies of $1,005.96 reported as $1,006.00 instead of $1,005.00):

• Box 1: Total value of standard-rated supplies;
• Box 2: Total value of zero-rated supplies;
• Box 3: Total value of exempt supplies;
• Box 5: Total value of taxable purchases;
• Box 13: Revenue;
• Box 14: Value of imported services and/or Low-Value Goods (“LVG”) subject to GST under reverse charge;
• Box 15: Value of remote services by electronic marketplace operator (“EMO”) subject to GST on behalf of third-party suppliers;
• Box 16: Value of imported LVG by redeliverer or EMO subject to GST on behalf of third-party suppliers;
• Box 17: Value of imported LVG subject to GST;
• Box 9 and 21: Value of goods imported under approved schemes e.g. MES, IGDS.

9. Do I need to file a GST F7 if there are rounding differences (in cents) between the output tax due in box 6 in GST F5 and the GST amount shown on my invoices/credit notes?

No, you are not required to file a GST F7 for the rounding differences in the following scenarios:

(a) The GST computed by your accounting system is based on each line item whereas your invoicing system computes GST based on the sum of all line items or vice versa

(b) For foreign currency denominated invoices, your accounting system converts and sums up the Singapore dollars equivalent of the GST amount of individual line items while your invoicing system converts the total foreign currency GST amount to Singapore dollars or vice versa

(c) The GST shown on the tax invoice is split into multiple line items in the accounting system (e.g. different service fees booked under different accounting codes), resulting in rounding differences when these line items are summed up for GST reporting.

This is on the condition that you consistently round off the GST computed by your accounting system to the nearest cent (i.e. two decimal places) for all your invoices and/ or credit notes. You may also continue with the current reporting method but make system changes at the next available opportunity to eliminate such discrepancies in future.

For other situations, you are required to file a GST F7 or adjust the error in your next GST F5, if you meet the administrative concession for correcting errors.

1. 10. Do I need to file a GST F7 if different exchange rates are used to convert foreign denominated currency GST amounts reported as output tax in box 6 in GST F5 and the GST amount shown on my invoices/credit notes?

Generally, you will be required to file a GST F7 to correct such errors or adjust the error in your next GST F5 (if you meet the administrative concession for correcting errors).

As an exception, you do not need to correct the error if the different exchange rate arose from the use of different decimal places in your accounting system (e.g. 1.4453) and invoicing system (e.g. 1.445), provided that you meet both of the following conditions:

(a) The same exchange rate is used for your accounting and invoicing systems (e.g. daily exchange rate in both systems) except for the difference in the decimal places used; and

(b) You consistently round off the exchange rate on invoices and credit notes issued for all your supplies. For example, for the invoices and credit notes issued for your supplies, you would consistently round up the exchange rate when the last digit is more than or equal to 5 and round down when the last digit is less than 5 (e.g. 1.4453 is rounded to 1.445 and 1.4458 is rounded to 1.446).

However, you should make system changes at the next available opportunity to eliminate such discrepancies.

11. Do I need to file a GST F7 if there are rounding differences between the input tax claimed in box 7 in GST F5 and the GST amount shown on my suppliers’ invoices and/or credit notes?

No, you are not required to file a GST F7 for the rounding differences in the following scenarios:

(a) The GST computed by your accounting system differs from your supplier’s tax invoice due to the number of decimal places used (e.g. 2 decimal places in your accounting system versus 4 decimal places on your supplier’s tax invoice)

(b) The GST computed by your accounting system is based on each line item whereas the GST amount shown on your supplier’s tax invoice is computed based on the sum of all line items or vice versa

(c) The GST shown on your supplier’s invoice is split into multiple entries in your accounting system (e.g. due to allocation to different cost centres), resulting in rounding differences when these entries are summed up for GST reporting.

This is on the condition that you consistently round off the GST computed by your accounting system to the nearest cent (i.e. two decimal places) for all your supplier’s tax invoice and/ or credit note. You may also continue with the current reporting method but make system changes at the next available opportunity to eliminate such discrepancies in future.

For other situations, you are required to file a GST F7 or adjust the error in your next GST F5, if you meet the administrative concession for correcting errors.