Do I need to Register for GST?
Once registered, you charge 9% GST on your supplies and file returns with IRAS, usually every quarter. Here's where you stand.
S$1M+
Turnover over S$1 million
If your taxable turnover exceeded S$1 million in the past 12 months, or is expected to in the next 12, registration is mandatory.
Below S$1M
Register by choice
Below the threshold but want to reclaim input tax or look established to larger clients? You can register voluntarily.
Quarterly
File every period
A GST return (Form F5) is due even if no tax is payable including nil returns for every accounting period.
S$200/month
A penalty for each completed month a return stays outstanding, up to S$10,000 per return.
5% +2%/month
A 5% penalty on unpaid tax, then an added 2% each month it remains outstanding.
One month after each quarter
GST returns are filed quarterly and due within one month of the end of each accounting period. Payment is due by the same date. We track every deadline and remind you well ahead of time.
A return must be filed for every period,even a nil return when there's no GST to report.
Q1 · Jan – Mar
Accounting period ends 31 Mar
30 Apr
Q2 · Apr – Jun
Accounting period ends 30 Jun
31 Jul
Q3 · Jul - Sep
Accounting period ends 30 Sep
31 Oct
Q4 · Oct – Dec
Accounting period ends 31 Dec
31 Jan
How DigiSME files your GST
From registration to submission, we run the full cycle for every accounting period, you approve, we file.
Registration
We check your turnover against the S$1M threshold and handle compulsory or voluntary registration with IRAS.
Returns preparation
We compile output tax on sales and input tax on purchases into your quarterly Form F5.
Reconciliation
GST on every transaction is matched against your ledgers, and any mismatch is resolved before filing.
Submission & Filing
We submit the return to IRAS before the deadline and confirm the acknowledgement back to you.
Never miss a GST deadline again
Our GST specialists help ensure accurate filings, timely submissions, and full compliance with IRAS requirements.