General tips on correcting errors made in your GST Returns by filing GST F7
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Correcting errors in your GST return
If you have made errors in your submitted GST F5/ F7/ F8, you should file GST F7 to correct the errors. If the error made in the GST return is the value of revenue (Box 13), you are not required to adjust the revenue figure.
GST forms
GST F5: Return for periodic filing of GST
GST F7: Form for disclosing errors on GST returns filed previously
GST F8: Return for final filing of GST
Administrative concession for correcting errors
As an administrative concession, you may choose to adjust for the errors made in your next GST F5 if you meet both of these criteria:
- 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;
- 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).
To determine whether you qualify for the administrative concession, please use the GST F7 calculator (XLSX, 788KB).
The administrative concession is not applicable for errors in the value of pre-registration input tax claims in Box 12 as you may only make pre-registration claims in your first GST return.
Example 1: Errors made in GST F5
In its GST F5 for the accounting period ended 31 Dec 2023, Company A has omitted a standard-rated supply ($10,000 + GST $800) and a taxable purchase ($1,000 + GST $80):
| Total Value of Supplies | $100,000 |
|---|---|
Net GST Amount Payable in Error | $720 ($800 - $80) |
Total Amounts in Error for all other boxes except Box 6, 7 and 12 | = $11,000 ($10,000 + $1,000). |
Explanation
The net GST amount payable in error is not more than $3,000, which means criterion (a) has been met.
The total amount in error for all other boxes except Box 6, 7 and 12 is more than 5% of the $100,000 declared as total supplies, which means criterion (b) has not been met.
Company A does not qualify for the administrative concession in this case as it does not meet both criteria. It must file GST F7 for the accounting period ended 31 Dec 2023 to correct the errors made.
Claim for GST overpaid or wrongly paid, or GST due to you
If you have over-accounted output tax or under-claimed input tax in your GST return, you may file GST F7 to make a claim for refund.
If you are uncertain of the GST treatment and wish to clarify the GST treatment before filing GST F7, you should write in to us and provide the following information in your correspondence:
- Description of the error or issue involved; and
- Breakdown of the amount of GST to be refunded for all affected accounting periods;
A claim for GST refund containing the above information should be made within the time limit of five years from the end of the relevant accounting period(s) to which the claim relates. A valid claim for GST refund is considered to be made only when the full quantification of errors for all affected accounting periods is provided.
You should also maintain the necessary documents to support the claim for refund (e.g. credit note issued to your customer for services invoiced as standard-rated which should have been exempt or zero-rated).
A refund of GST will be made by IRAS if the claim is proven to the satisfaction of the Comptroller that GST was overpaid or wrongly paid by you, or if the money is due to you.
Filing the GST F7
Filing the GST F7
Request for and submit the GST F7 electronically via myTax Portal
The GST F7 is identical to a GST F5. Fill in the revised figures inclusive of error adjustments for all the boxes i.e. boxes 1 to 17. In other words, treat the GST F7 as a new GST return for the accounting period.
The GST F7 you submit will supersede the GST F5/F7/F8 submitted previously for the same accounting period. You also need to provide a brief description of errors made in the GST F7 you submit.
When errors made affect more than one accounting period
You may choose to consolidate the errors and report them in one GST F7 on a per annum basis (i.e. financial, calendar or tax year basis).
Report the total revised values including the net adjustment in the GST F7 of:
- The last accounting period of the year; or
- The last accounting period where an error is made, for the year.
Use the GST F7 calculator (XLSX, 788KB) to assist you when filing a consolidated form for errors affecting more than one accounting period.
Example 2: Filing a consolidated GST F7
- Let's assume your errors affect all four accounting periods in the year 2023.
- To correct the errors, request for GST F7 for the last accounting period in 2023 (e.g. 1 Oct 2023 to 31 Dec 2023).
- In the GST F7, report:
- The original figures from the latest GST return for 1 Oct 2023 to 31 Dec 2023, and
- The consolidated errors for 1 Jan 2023 to 31 Dec 2023.
- To illustrate:
- Original output tax declared in GST F5 for 1 Oct 2023 to 31 Dec 2023 is $5,000.
- Net error for 1 Jan 2023 to 31 Dec 2023 is $4,000.
- Declare $9,000 in box 6 (output tax due) of the GST F7 for the period 1 Oct 2023 to 31 Dec 2023.
- State in "Description of Errors" box that the errors declared are for 1 Jan 2023 to 31 Dec 2023.
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 which 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 request.
Timeline to correct errors in past returns
You should correct your error as soon as you uncover them. Errors must be corrected within five years from the end of the relevant GST accounting period. If the errors are corrected after one year from the end of the relevant GST accounting period, penalties may be imposed.
Example 3: Timeline to correct errors
FAQs
What is the due date for submitting the GST F7?
You should complete and e-File your GST F7 within 14 days from the date of your request via myTax Portal
If the GST F7 is issued by our auditor for your completion, you will be informed of the due date for filing.
I have filed GST F7 to correct errors made and have made payment for the GST amount under-accounted/ over-claimed after that. Why do I need to pay a 5% late payment penalty?
GST is payable within one month from the end of the prescribed accounting period. If the GST F7 is submitted after one month from the prescribed accounting period and it results in additional tax, it means that the tax is already overdue. Therefore, a late payment penalty is imposed on the additional tax.
I have mixed up the figures to be filled in box 6 (output tax due) and box 7 (input tax claimed) in GST F5. The figures for other boxes are correct. How should I correct my error in GST F7?
You should fill in the revised value (not adjustment only) of output tax due and input tax claimed in box 6 and box 7 respectively. Other boxes must also be filled with the correct value and should not be left blank. The GST F7 will supersede the GST F5 submitted for the accounting period.
I have wrongly requested for a GST F7 in myTax Portal. What should I do?
No action is required as the GST F7 will automatically expire after 14 days.
I have made an error in box 13: Revenue of my GST return. Do I need to file a GST F7?
No, you are not required to file a GST F7 if the only error made in your GST return is the value of revenue (box 13). Please ensure that you report the correct revenue value for the subsequent returns.