Quarterly GST filing
never a missed "NIL"
Form 5 · Output Tax · Input Tax · Quarterly
Once you’re GST-registered, Form 5 returns are due every quarter — even when there’s nothing to report. We calculate your net GST payable, e-file on time, and schedule the GIRO payment.
Form 5 · GST Return
- GST rate: 9%
- Filing cycle: Every quarter
- Filing window: 1 month after quarter-end
- Zero-transaction quarter: "NIL" return still required
- Non-compliance: Fine and/or imprisonment
- 9% Standard rate
- 4x Filings per year
- 1 mth Filing window
- F5 Return form
- NIL Still required if $0
Overview
Output tax, input tax, net payable
Every GST-registered business charges 9% output tax on standard-rated sales, and pays input tax on GST-able business purchases. Each quarter, you declare both figures on Form 5 — the difference is your net GST payable to (or refundable from) IRAS. Businesses can generally claim input tax where the purchase relates to their taxable business activities and proper tax invoices are held.
- Close out the quarter — We reconcile sales and purchase records for the calendar quarter, separating standard-rated, zero-rated and exempt supplies.
- Calculate output and input tax — Total GST collected on sales (output tax) is set against GST paid on qualifying business expenses (input tax) to arrive at the net position.
- E-file Form 5 — Submitted via the IRAS website within one month of the quarter’s end. A “NIL” return is filed even where there were no transactions in the quarter.
- Settle via GIRO — Net GST payable is scheduled for GIRO deduction; refundable amounts are returned by IRAS to your registered bank account.
Failure to e-file is a serious offence under the GST Act, punishable by a fine, imprisonment, or both — this applies equally to late filing and to skipping a “NIL” return when there were genuinely no transactions in the quarter.
Beyond the statutory penalty, persistent late filing raises your company’s risk profile with IRAS and can trigger closer scrutiny of subsequent returns, including formal audits or investigations.
Service | Fee |
Quarterly GST submission | From $300 per quarter |
Assistance with IRAS audits & investigations | From $300/hr |
Why HeySara
Tax filing that doesn't rely on you remembering a date
ACRA-registered agents
Deadline reminders, not surprises
One team, full picture
Straightforward pricing
Let us take quarterly filing off your plate
FAQs
Yes — a “NIL” GST return is still required within one month of the quarter’s end, even with no transactions to report.
You can generally claim input tax on qualifying business purchases regardless of your output tax position that quarter — a net claimable position simply means IRAS refunds you rather than the reverse.
Voluntary disclosure of errors to IRAS is treated far more favourably than errors found during an audit — we can help assess and correct filed returns.
