Singapore compliance calendar

10 recurring Goods and Services Tax (GST) obligations — returns, payments and listings — each with its due rule and official source, plus the dates new Singapore rules take effect.

Inland Revenue Authority of Singapore (IRAS) Singapore Statutes Online (Attorney-General's Chambers)

Mon
Tue
Wed
Thu
Fri
Sat
Sun
26
27
28
29
30
31
1
2
3
4
5
6
Return filing Report / listing

No obligation here shifts for a weekend or public holiday. Where that is Singapore's own rule the date stands as shown; where a shift exists but is not modelled, the obligation's notes say so. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

GST F5 — quarterly GST return and payment (calendar quarters)

Goods and Services Tax (GST) · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-10-14
Who files
GST-registered businesses on the standard quarterly periods Jan–Mar, Apr–Jun, Jul–Sep and Oct–Dec — the default for every registrant, including those whose financial year ends in March, June, September or December
Notes
File the GST F5 and pay the tax by 30 April, 31 July, 31 October and 31 January, including a nil return for a quarter with no activity. A late return draws an immediate S$200 penalty, and extensions are rarely granted.
Source
GST filing due dates and requests for extension (rule: GST (General) Regulations reg 52(5); payment: reg 59(1)) Inland Revenue Authority of Singapore (IRAS)
See the source text
“Your GST return and payment are due 1 month after the end of your accounting period.”
Screenshot of Inland Revenue Authority of Singapore (IRAS) showing the GST F5 — quarterly GST return and payment (calendar quarters) deadline Open full size Captured from Inland Revenue Authority of Singapore (IRAS) on 2026-10-14

GST F5 — quarterly GST return and payment (periods ending January, April, July, October)

Goods and Services Tax (GST) · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-10-14
Who files
GST-registered businesses whose quarterly periods IRAS has aligned with a financial year ending in January, April, July or October (periods Feb–Apr, May–Jul, Aug–Oct, Nov–Jan)
Notes
For quarters running February–April, May–July, August–October and November–January, the return and payment are due 31 May, 31 August, 30 November and the last day of February. These periods apply only once IRAS has approved the change in writing; a new financial year-end does not move your GST periods by itself.
Source
Changing GST accounting periods (deadline: GST (General) Regulations reg 52(5)) Inland Revenue Authority of Singapore (IRAS)
See the source text
“Any changes to your GST accounting period would have to align with your financial year-end and filing frequency requested:”
Screenshot of Inland Revenue Authority of Singapore (IRAS) showing the GST F5 — quarterly GST return and payment (periods ending January, April, July, October) deadline Open full size Captured from Inland Revenue Authority of Singapore (IRAS) on 2026-10-14

GST F5 — quarterly GST return and payment (periods ending February, May, August, November)

Goods and Services Tax (GST) · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-10-14
Who files
GST-registered businesses whose quarterly periods IRAS has aligned with a financial year ending in February, May, August or November (periods Mar–May, Jun–Aug, Sep–Nov, Dec–Feb)
Notes
Quarters ending February, May, August and November are due 31 March, 30 June, 30 September and 31 December, return and payment together. Ask IRAS through myTax Mail if you want your periods moved onto this grid.
Source
Changing GST accounting periods (deadline: GST (General) Regulations reg 52(5)) Inland Revenue Authority of Singapore (IRAS)
See the source text
“Any changes to your GST accounting period would have to align with your financial year-end and filing frequency requested:”
Screenshot of Inland Revenue Authority of Singapore (IRAS) showing the GST F5 — quarterly GST return and payment (periods ending February, May, August, November) deadline Open full size Captured from Inland Revenue Authority of Singapore (IRAS) on 2026-10-14

GST F5 — monthly GST return and payment

Goods and Services Tax (GST) · Monthly · return filing

last day of the month after the month ends Verified 2026-10-14
Who files
GST-registered businesses that IRAS has approved or directed to file monthly — e.g. businesses likely to receive GST refunds regularly, and members of the Import GST Deferment Scheme, which requires monthly filing
Notes
Monthly filers file and pay by the last day of the following month — the December 2026 return by 31 January 2027, the January return by 28 February. If you defer import GST under the Import GST Deferment Scheme, that GST is reported and paid in the same monthly return rather than at the border.
Source
IRAS e-Tax Guide — How do I prepare my GST return? (Eleventh Edition, 30 Jan 2026), para 3.3.1 (deadline: GST (General) Regulations reg 52(5)) Inland Revenue Authority of Singapore (IRAS)
See the source text
“You can apply for a monthly accounting period if you are likely to receive GST refunds regularly.”
Screenshot of Inland Revenue Authority of Singapore (IRAS) showing the GST F5 — monthly GST return and payment deadline Open full size Captured from Inland Revenue Authority of Singapore (IRAS) on 2026-10-14

Simplified GST return — overseas vendors under the pay-only regime (quarterly)

Goods and Services Tax (GST) — Overseas Vendor Registration · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-10-14
Who files
Overseas vendors and electronic marketplace operators registered under the simplified pay-only regime for B2C remote services or low-value goods — global turnover above S$1 million and B2C supplies to Singapore above S$100,000
Notes
Pay-only vendors file a simplified return each quarter showing only the value of supplies and the GST collected, and pay electronically by the same date: 31 October 2026 for the July–September quarter, then 31 January 2027. If you pay by telegraphic transfer, IRAS asks you to remit at least a week before the due date so the money arrives in time. Pay-only vendors are outside the InvoiceNow requirement.
Source
IRAS e-Tax Guide — GST: Taxing imported remote services by way of the overseas vendor registration regime (Sixth Edition), "GST Filing and Payment" Inland Revenue Authority of Singapore (IRAS)
See the source text
“The due date for GST return filing and payment is within one month from the end of each accounting period.”
Screenshot of Inland Revenue Authority of Singapore (IRAS) showing the Simplified GST return — overseas vendors under the pay-only regime (quarterly) deadline Open full size Captured from Inland Revenue Authority of Singapore (IRAS) on 2026-10-14

GST InvoiceNow Requirement — invoice data to IRAS

Goods and Services Tax (GST) — InvoiceNow · Quarterly · report / listing

last day of the month after the quarter ends Verified 2026-10-14
Who files
Since 1 November 2025, companies registering for GST voluntarily within 6 months of incorporation; since 1 April 2026, every new voluntary registrant; scheduled from 1 April 2028 for businesses applying for compulsory registration and existing registrants with annual supplies up to S$200,000, widening by size to all existing registrants by 1 April 2031 (the legislation for these phases is still to be enacted). Overseas vendors and reverse-charge-only registrants are exempt
Notes
Businesses under the InvoiceNow requirement send their sales and purchase invoice data to IRAS through an InvoiceNow-ready solution by the earlier of two dates: the day they actually file the GST return for that period, or that return's due date. The dates shown follow calendar quarters; if you file monthly or on staggered quarters, your deadline is your own return's due date, and filing early brings it forward. The requirement began on 1 November 2025 under the GST InvoiceNow e-Tax Guide; IRAS has written to businesses registered before 2026 with their own start dates, which its implementation-date calculator (a spreadsheet) also shows.
Source
IRAS e-Tax Guide — Adopting GST InvoiceNow Requirement for GST-registered Businesses (Second Edition), para 8.3 Inland Revenue Authority of Singapore (IRAS)
See the source text
“the supplies or purchase invoice data must be submitted to IRAS by the earlier of:”
Screenshot of Inland Revenue Authority of Singapore (IRAS) showing the GST InvoiceNow Requirement — invoice data to IRAS deadline Open full size Captured from Inland Revenue Authority of Singapore (IRAS) on 2026-10-14

Compulsory GST registration — retrospective view (by 30 January)

Goods and Services Tax (GST) · One-off · registration

within 30 days of the end of the calendar year in which taxable turnover exceeded S$1 million (apply between 1 and 30 January) Verified 2026-10-14
Who files
Businesses whose taxable turnover for a calendar year exceeded S$1 million; the same 30-day rule applies to overseas vendors (B2C remote services or low-value goods above S$100,000) and to businesses liable under the reverse charge
Notes
If last calendar year's taxable turnover was over S$1 million, apply between 1 and 30 January; registration takes effect on 1 March. A business whose turnover went over S$1 million during the year but which does not expect to stay above it may be able to apply for exception from registration instead. If buying a business makes you liable, apply within 30 days from the date the acquired business is transferred to you.
Source
Do I need to register for GST — Retrospective view Inland Revenue Authority of Singapore (IRAS)
See the source text
“If it did, you must apply for GST registration between 1 Jan to 30 Jan of the following year. You will then be registered for GST on 1 Mar of the following year.”
Screenshot of Inland Revenue Authority of Singapore (IRAS) showing the Compulsory GST registration — retrospective view (by 30 January) deadline Open full size Captured from Inland Revenue Authority of Singapore (IRAS) on 2026-10-14

Compulsory GST registration — prospective view (within 30 days of the forecast)

Goods and Services Tax (GST) · One-off · registration

within 30 days of the date you forecast taxable turnover above S$1 million for the next 12 months Verified 2026-10-14
Who files
Businesses that can reasonably expect taxable turnover above S$1 million in the next 12 months, for example on winning a large contract; also overseas vendors and reverse-charge businesses expecting to cross their thresholds
Notes
Apply within 30 days of the date you first expect the next 12 months' turnover to exceed S$1 million. Where that forecast date is on or after 1 July 2025, registration takes effect two months after it, giving time to start charging GST — but the 30-day deadline to apply has not changed. Example from IRAS: a forecast made on 15 January 2026 must be followed by an application by 14 February 2026.
Source
Do I need to register for GST — Prospective view Inland Revenue Authority of Singapore (IRAS)
See the source text
“However, you are still required to apply for GST registration within 30 days after the date of your forecast.”
Screenshot of Inland Revenue Authority of Singapore (IRAS) showing the Compulsory GST registration — prospective view (within 30 days of the forecast) deadline Open full size Captured from Inland Revenue Authority of Singapore (IRAS) on 2026-10-14

Compulsory cancellation of GST registration

Goods and Services Tax (GST) · One-off · registration

within 30 days of ceasing to make taxable supplies, ceasing business, transferring the business or changing its legal form Verified 2026-10-14
Who files
GST-registered businesses that stop making taxable supplies, cease business, transfer the business as a whole, or change legal form (e.g. sole proprietorship to private limited company)
Notes
Apply to cancel within 30 days of the change. You need not apply if the business has only been amalgamated, or converted between a sole proprietorship and a partnership — IRAS cancels the registration itself on hearing from ACRA. Until cancellation takes effect you must keep charging GST and filing returns. A business that registered voluntarily must stay registered for at least two years before it can cancel by choice.
Source
Cancelling GST registration — Compulsory cancellation of GST registration Inland Revenue Authority of Singapore (IRAS)
See the source text
“You must apply for cancellation of your GST registration within 30 days when:”
Screenshot of Inland Revenue Authority of Singapore (IRAS) showing the Compulsory cancellation of GST registration deadline Open full size Captured from Inland Revenue Authority of Singapore (IRAS) on 2026-10-14

GST F8 — final GST return after cancellation

Goods and Services Tax (GST) · One-off · return filing

within 1 month of the end of the final accounting period stated on your GST F8 (the day before cancellation takes effect) Verified 2026-10-14
Who files
Every business whose GST registration is cancelled; the F8 covers the final period, which ends on the day before cancellation takes effect
Notes
IRAS issues the final return for the period up to the day before your cancellation takes effect; file it and pay within one month of that period's end. For example, a monthly filer whose cancellation takes effect on 1 January 2025 files the F8 for December 2024 by 31 January 2025. The F8 must include output tax on business assets you still hold if their total open-market value exceeds S$10,000, and any other outstanding returns must be filed too.
Source
Cancelling GST registration — Filing your final GST return (GST F8) Inland Revenue Authority of Singapore (IRAS)
See the source text
“Submit the GST F8 and account for GST within one month from the end of the prescribed accounting period stated on the return; and”
Screenshot of Inland Revenue Authority of Singapore (IRAS) showing the GST F8 — final GST return after cancellation deadline Open full size Captured from Inland Revenue Authority of Singapore (IRAS) on 2026-10-14

Singapore has one indirect tax return, the GST F5, and the tax is paid by the same date: the last day of the month after the accounting period ends. Most businesses file quarterly on calendar quarters (30 April, 31 July, 31 October, 31 January); IRAS can align the quarters with a January/April/July/October or February/May/August/November financial year-end, or approve monthly filing. A nil return is still required. Dates are shown as published; filing and paying by the date shown is always on time. Businesses with approved special accounting periods that do not end on a month-end are due on the matching day of the next month instead (a period ending 5 July is due 5 August). There is no annual GST return and no sales listing. GST on imported goods, and customs and excise duties, are paid permit by permit when goods are imported rather than on a calendar date; under the Major Exporter Scheme and other import-GST suspension schemes, GST on qualifying imports is suspended rather than paid at the border.

“Your GST return and payment are due 1 month after the end of your accounting period.”
Screenshot of the official source stating the rule that governs Singapore's deadlines
GST filing due dates and requests for extension — Inland Revenue Authority of Singapore (IRAS), captured 2026-10-14

What this calendar does not list

  • Not applicable Separate payment deadline — There is no separate GST payment deadline in Singapore. GST (General) Regulations reg 59(1) makes the tax payable no later than the last day on which the return must be made, and IRAS states that the "GST return and payment are due 1 month after the end of your accounting period", so each return row is also the payment date. GIRO deductions on the 15th of the following month are IRAS's collection timing, not a later deadline. GST on imported goods and customs and excise duties are paid per import permit at importation (Singapore Customs), with no periodic return or calendar date; under the Import GST Deferment Scheme the deferred import GST is accounted for in the monthly GST F5. Checked 2026-10-14.
  • Not applicable Annual or reconciliation return — Singapore has no annual or reconciliation GST return. IRAS's "Filing GST" pages list exactly three GST returns — the GST F5 (periodic filing), the GST F7 (disclosing errors on returns filed previously) and the GST F8 (final return on cancellation) — and none is annual. Checked on iras.gov.sg on 2026-10-14.
  • Not applicable Recapitulative listing — Singapore has no recapitulative or sales listing. The GST F5 reports box totals only, and the nearest thing to transaction-level reporting — InvoiceNow invoice data — is the e-invoicing obligation modelled separately in this file. IRAS's filing pages describe no listing; checked 2026-10-14.

About this calendar

Which Singapore tax deadlines does this calendar cover?

10 recurring indirect-tax obligations — Goods and Services Tax (GST) returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-10-14). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

Related: Global compliance calendar · Singapore tax changes · Last Week in Taxes

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