Completing GST returns

Box 1 refers to the value of the supplies which are subject to GST at the standard rate of 9%. The value you enter in this box should not include the GST amount charged.

For example, if you sell goods for $100 and charge $9 of GST, you should only enter $100 in box 1. The GST of $9 should instead be included in box 6 (Output Tax Due).

Items you should not fill in box 1

• Out-of-scope supplies
  The sale of goods delivered from a place outside Singapore to another place outside Singapore is an out-of-scope supply. An example of this is the sale of chocolates that are shipped directly from your factory in China to your customer in Japan.
• GST that is wrongfully collected before your effective date of GST registration
  Do not include this amount in box 1. Instead, please write to us and provide details of these transactions together with cheque payment for the wrongful GST collection.
  Please refer to voluntary disclosure for wrongful collection of GST for more details

Supplies of international services as listed in section 21(3) of GST Act

A GST group can calculate its total value of exempt supplies for a prescribed accounting period by summing the value of each type of exempt supplies (i.e. to compute the total value of each type of exempt supplies made by all members of the group then sum up the absolute value of each type of exempt supplies).

The amount in this box is your total supplies made for the accounting period. It will be automatically computed after you have filled in the amounts for box 1, box 2 and box 3.

Box 5 refers to the value of your standard-rated purchases (including imports) for which the GST incurred can be claimed, and zero-rated purchases. The value to be entered in Box 5 should exclude any GST amount.

For example, if you buy or import goods for $100 with $9 of GST, you should include $100 in box 5 and $9 in box 7 (Input tax and refunds claimed).

You should track the value of each purchase for box 5 separately from its input tax to claim. In other words, the value in box 5 should not be computed by re-grossing the value of input tax to claim (box 7).

Items you should not fill in box 5

• Expenses where input tax is disallowed. These include:
  • Benefits provided to the family members or relatives of your staff;
  • Costs and running expenses incurred on motor cars that are either:
    • registered under the business' or individual's name, or
    • hired for business or private use,

    except where the car is excluded from the definition of a 'motor car' in Regulation 25(1) of the GST (General) Regulations. For more information, please refer to “Input tax treatment for common expenses”.

• Club subscription fees (including transfer fees) charged by sports and recreation clubs;
• Medical expenses incurred for your staff unless –
  1. the expenses are obligatory under the Work Injury Compensation Act or under any collective agreement within the meaning of the Industrial Relations Act; or
  2. the medical treatment in respect of expenses incurred on or after 1 Oct 2021 is provided in connection with any health risk or requirement arising on account of the nature of the work required of your staff or his work environment; and
  1. the medical expenses are incurred pursuant to any written law of Singapore concerning the medical treatment or the provision of a medical facility or medical practitioner; or
  2. the medical treatment is related to COVID-19 and the staff undergoes such medical treatment pursuant to any written advisory (including industry circular) issued by, or posted on the website of, the Government or a public authority.
• Medical and accident insurance premiums incurred for your staff unless the insurance or payment of compensation is obligatory under the Work Injury Compensation Act or under any collective agreement within the meaning of the Industrial Relations Act; and
• Any transaction involving betting, sweepstakes, lotteries, fruit machines or games of chance
• Purchases for purely private use (i.e. not for business use)
• Purchases which are exempted from GST (e.g. purchase or lease of residential properties, bank charges, import or purchase of investment precious metals)
• Purchases from non GST-registered businesses
• Wages and salaries paid to your employees

The amount to fill in box 6 is the GST you have charged on your standard-rated supplies.

For example, if you sell goods for $100 and charge $9 of GST, you should include $100 in box 1 (Total Value of Standard-Rated Supplies) and $9 in box 6.

Since differences may arise due to different rounding methods used during computation, do not calculate the value of the output tax due by using the value of standard-rated supplies in box 1. You should instead track the value for box 6 separately from the value of standard-rated supplies.

Items you should not fill in box 6

• GST on relevant supplies made by you subject to customer accounting. The output tax is to be accounted for by your GST-registered customer instead.

The amount you fill in box 7 includes:

• GST incurred for your purchases, subject to the conditions for claiming input tax. For example, if you buy or import goods for $100 with $9 of GST, you should include $100 in box 5 (Total Value of Taxable Purchases) and $9 in box 7.
• Other GST refunds to claim (e.g. bad debt relief) in box 7.

Please do not calculate the value of the input tax by using the value of taxable purchases in box 5. You should instead track the value for box 7 separately from the value of taxable purchases.

Items you should not fill in box 7

• GST incurred on the purchase of goods and services for private use (i.e. not for business use)
• Input tax claims which are disallowed. For example, GST incurred on the following expenses:
  • Benefits provided to the family members or relatives of your staff;
  • Costs and running expenses incurred on motor cars that are either:
    • registered under the business' or individual's name, or
    • hired for business or private use,

     

    except where the car is excluded from the definition of a 'motor car' in Regulation 25(1) of the GST (General) Regulations. For more information, please refer to “Input tax treatment for common expenses”.

• Club subscription fees (including transfer fees) charged by sports and recreation clubs;
• Medical expenses incurred for your staff unless –
  1. the expenses are obligatory under the Work Injury Compensation Act or under any collective agreement within the meaning of the Industrial Relations Act; or
  2. the medical treatment in respect of expenses incurred on or after 1 Oct 2021 is provided in connection with any health risk or requirement arising on account of the nature of the work required of your staff or his work environment; and
  1. the medical expenses are incurred pursuant to any written law of Singapore concerning the medical treatment or the provision of a medical facility or medical practitioner; or
  2. the medical treatment is related to COVID-19 and the staff undergoes such medical treatment pursuant to any written advisory (including industry circular) issued by, or posted on the website of, the Government or a public authority.
• Medical and accident insurance premiums incurred for your staff unless the insurance or payment of compensation is obligatory under the Work Injury Compensation Act or under any collective agreement within the meaning of the Industrial Relations Act; and
• Any transaction involving betting, sweepstakes, lotteries, fruit machines or games of chance
• GST incurred on purchases made under the Gross Margin Scheme (since GST payable is unknown)

The amount in this box is the difference between box 6 (Output Tax Due) and box 7 (Input tax and refunds claimed). It will be automatically computed after you have filled in the amounts for box 6 and box 7.
If the net GST to be paid to IRAS is less than $5, you do not need to make any payment. Similarly, if the net GST to be claimed from IRAS is less than $5, no refund will be made to you. The amount will also not be carried forward to the next accounting period.

This box is to be filled only by businesses under the Major Exporter Scheme, Approved Third Party Logistics Company Scheme or other approved schemes only. If you come under any scheme(s):

• Please fill in the value of your imports under the scheme(s).
• The value of your imports should be based on the import permit that Singapore Customs issued to you.
• GST payable on the imports will be suspended. Therefore, you should not have any input tax to claim. Do not include any GST in box 7 (Input Tax and Refunds Claimed) of your GST return.

Example

You have imported goods (including goods belonging to your overseas principal) using your Major Exporter Scheme status. You should declare the value of the goods imported in box 5 (Total Value of Taxable Purchases), as it is still a taxable import even though GST is suspended under the scheme, and in box 9.

If you have claimed any GST refunds made to tourists under the Tourist Refund Scheme in box 7 (Input tax and refunds claimed), please indicate 'Yes' for this box and indicate the amount claimed.

From, 1 Jan 2020, there are changes made to this box to include adjustments made from implementation of reverse charge. Box 11 will cover the following:

(a) Bad debt relief claims made - Ensure that you satisfy all conditions of the Self-review of Eligibility to Claim Bad Debt Relief (DOC, 130KB) checklist; and/or

(b) Refund claims made for reverse charge transactions where you did not make payment to the overseas suppliers within 12 months - Ensure that you satisfy all the conditions listed in the e-Tax Guide GST: Reverse Charge (PDF, 946KB).

If you have made claims relating to (a) and/or (b) in box 7 (Input tax and refunds claimed), indicate 'Yes' for this box and state the amount claimed.

This box only applies when you file your first GST return. It will no longer be available for subsequent GST returns. If you have made pre-registration GST claims in box 7 (Input tax and refunds claimed), indicate 'Yes' for this box and state the GST amount claimed.
Before you make the claim, make sure you satisfy all conditions of the Pre-registration GST: Checklist for Self-Review of Eligibility of Claim (XLXS, 1178KB).

Revenue refers to income derived from your main income sources such as:

• Provision of services
• Sale of goods
• Other operating income (i.e. gross sales/ gross income/ turnover)

Please exclude non-operating income such as:

• Income from sale/disposal of fixed assets
• Grants received
• Gross receipts collected on behalf of others

The value of revenue earned can be extracted from the revenue items (e.g. sales) in your profit & loss accounts, whether they have been audited or not.

As this value is based on your accounting treatment, it may be different from the amount declared in Box 4 which is your total supplies based on GST requirements.

If you are unable to provide an accurate value at the point of your GST reporting, you are allowed to report the figure based on your best estimate.

Revenue figure should be reported according to the prescribed accounting period covered in the GST return.

For more information on this revenue item, please refer to our Frequently Asked Questions (FAQs) (PDF, 153KB).

If you are required to account for GST under the reverse charge regime, indicate ‘Yes’ and state the value of imported services and/or low-value goods that is subject to GST in box 14. The same amount should also be included in the total value of standard-rated supplies reported in box 1.

From 1 Jan 2020, businesses that are not entitled to full input tax claims are required to account for GST on services procured from overseas suppliers under the reverse charge regime (“RC Business”). For example: 

• banks and other financial institutions
• investment-holding companies that derive dividend income
• companies that derive substantial interest income from providing inter-company loans
• residential or mixed-used property developers
• charity/non-profit organisation that provides free or subsidised services

With effect from 1 Jan 2023, RC Businesses will also have to account for GST on Low-Value Goods purchased from overseas suppliers, local suppliers, electronic marketplace operators and redeliverers and include the value of Low-Value Goods in box 14.

If you are not an RC Business (e.g. you make only taxable supplies), you are not required to complete box 14.

If you are an overseas/local electronic marketplace operator supplying digital services on behalf of suppliers listed on your platform, indicate ‘Yes’ and include the value of such digital services that are subject to GST in box 15. The same amount should also be included in the value of standard-rated supplies reported in box 1.

From 1 Jan 2023, you will also have to include the value of non-digital services supplied on behalf of suppliers listed on your platform in boxes 1 and 15.

You are not required to complete box 15 if you are not an electronic marketplace operator.

From 1 Jan 2023, if you are a redeliverer or an electronic marketplace operator who is regarded as the supplier of Low-Value Goods, you have to indicate ‘Yes’ and include the value of the Low-Value Goods subject to GST in box 16. The same amount should also be included in the value of standard-rated supplies reported in box 1.

You are not required to complete box 16 if you are not a redeliverer/ electronic marketplace operator.

From 1 Jan 2023, if you are a supplier of Low-Value Goods, you have to indicate ‘Yes’ and include the value of the low-value goods subject to GST in box 17. The same amount should also be included in the value of standard-rated supplies reported in box 1.

You are not required to complete box 17 if you are not a supplier of Low-Value Goods.

These boxes are not available in the GST return for most businesses as only businesses approved under IGDS are required to complete them. For more information on completing these boxes, please refer to e-Tax Guide on GST: Import GST Deferment Scheme (PDF, 334KB).

If you have made a mistake in your past GST return(s), you can correct the error(s) in your current GST F5 return if:

(a) The net GST amount payable in error for all the affected prescribed accounting periods is not more than $3,000.  Net GST amount payable 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;

(b) The total amount in error for all other boxes except Box 6, 7 and 12 (pre-registration input tax claims) for each of the affected accounting period(s) is not more than 5% of the total value of supplies (Box 4) declared in the submitted GST return. In the case where there was no supply made in the affected accounting period, the 5% rule applies to the total value of the taxable purchases (Box 5). 

In such circumstance, if you have reported an estimated value of your revenue in Box 13 of an earlier GST F5 return, you are not required to adjust the revenue figure in the current GST F5 return. Please ensure that you report the correct value of your revenue for the subsequent GST returns.

If you failed to satisfy any of the above conditions, please correct the errors, including the value of the revenue by submitting a GST F7 return (“Disclosure of Errors on GST Return”) for the affected prescribed accounting periods.