When you register for GST, you are allocated quarterly GST accounting periods according to your financial year-end.
On this page:
Filing frequency and cycle of accounting periods
Depending on your business needs, you may write in to request for a change in filing frequency (e.g. change to monthly GST accounting period) via myTax Mail (log into myTax Portal). Your request will be subject to IRAS’ approval.
Your GST accounting periods are not automatically adjusted whenever there is a change to your financial year end.
| Filing frequency | Cycle of accounting periods |
|---|---|
| Quarterly | Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec (for businesses with financial year ending Mar, Jun, Sep or Dec) |
| Feb-Apr, May-Jul, Aug-Oct, Nov-Jan (for businesses with financial year ending Jan, Apr, Jul or Oct) | |
| Mar-May, Jun-Aug, Sep-Nov, Dec-Feb (for businesses with financial year ending Feb, May, Aug or Nov) | |
| Monthly | Every month |
Applying for Special Accounting Periods
When you have financial accounting periods that do not start on the first day or end on the last day of calendar months, you may apply for special accounting periods for filing of your GST returns. Send your request via myTax Mail (log into myTax Portal). Your request will be subject to IRAS’ approval.
Example of Special Accounting Periods
If your financial year end is 28 Dec, you may request for the following special accounting periods:
| Filing frequency | Cycle of accounting periods for financial year ending 28 Dec |
|---|---|
| Quarterly | 29 Dec to 28 Mar 29 Mar to 28 Jun 29 Jun to 28 Sep 29 Sep to 28 Dec |
Please write in with your proposed special accounting periods for one year to us via myTax Mail (log in to myTax Portal), at least 30 days before the start of the first accounting period. If we do not receive your request on time, you will be placed on the standard GST accounting periods by default.