Your Trusted GST Compliance Guide For 2026

Lydia Chin

5 mins read

Published:

28 May 2025

Updated:

21 January 2026

Stay IRAS-compliant with ease

GST compliance keeping you up at night? Plenty of business owners in Singapore start worrying the moment they cross the S$1 million threshold.

Maybe you’re newly GST registered and wondering, “Do I need to charge GST for a delivery to KL?” Or you’re chasing invoices and trying to file your GST F5 on time.

Startups move fast, but GST compliance can’t be an afterthought. With the right approach, IRAS GST compliance doesn’t have to be stressful.

This handy guide will tell you all you need to know about being compliant with GST regulations in Singapore.

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GST compliance checklist for Singapore businesses

Task	Frequency	Who’s Responsible
Register for GST	One-time	Business owner or authorised rep
Charge correct GST	Ongoing	Sales/invoicing team or finance lead
Issue tax invoices	Ongoing	Admin, ops, or accounting support
Track GST records	Ongoing	Bookkeeper or accounting software
Claim input tax	Ongoing	Accountant or finance manager
File GST returns	Quarterly	Accountant, tax agent, or finance team
Pay or claim GST	Quarterly	Finance team or business owner

Prefer a quick visual? This GST compliance checklist gives you everything you need: who does what, when, and how often, all in one place.

aingapore gst compliance checklist — Singapore GST Compliance Checklist

Need to check if your business is GST registered? Read this post on GST registration check.

GST registration requirements

Once your business crosses the S$1 million mark, IRAS will come knocking because GST registration becomes compulsory.

Who needs to register?

Mandatory: Your taxable turnover exceeds S$1 million over 12 months (retrospective) or is expected to in the next 12 months (prospective).
Voluntary: You’re below the threshold but want to claim input tax or appear more credible to clients.

Include:

Standard-rated local sales
Zero-rated exports
B2B supplies

Exclude:

Exempt (e.g., residential property, financial services)
Out-of-scope (e.g. overseas-to-overseas transactions)

How to register?

Apply via the IRAS myTax Portal
Submit required documents (e.g., ACRA biz profile, directors’ NRICs)
Once approved, you’ll get a GST registration number, start using it on invoices from your effective date

RELATED GUIDE

What is GST in Singapore

Managing your GST compliance: Charging, claiming, and filing

Once registered, GST compliance for SMEs and other businesses means following the rules every step of the way. Here’s what you need to stay on track.

Charging GST (Output Tax)

As of 1 January 2024, Singapore’s GST rate increased from 8% to 9%. That means GST-registered businesses must charge 9% GST on all standard-rated goods and services. This is your output tax, i.e., what you collect from customers on behalf of IRAS.

Charge GST on:

Standard-rated sales in Singapore
B2B and B2C local supplies

Don’t charge GST on:

Zero-rated exports (such as goods sent overseas)
Exempt supplies (such as residential property and most financial services)

Claiming GST (Input Tax)

This is the GST your business pays on expenses. And yes, you can claim it back if the expense meets the criteria.

You can claim if:

The expense is business-related
You have a valid tax invoice
The supplier is GST-registered
The item is not disallowed (for example, club memberships, private cars)

Remember to submit claims in the correct accounting period. Backdating claims is not allowed. IRAS is not known for accepting creative timelines.

Filing and paying GST

Most businesses file GST returns quarterly via the IRAS myTax Portal. Here’s what to do:

Calculate your GST: Output tax – Input tax = Net GST<
File your return (Form GST F5) on time
Pay IRAS if output > input, or claim a refund if input > output

Late filing attracts fines, and missed deadlines can snowball. Better to file early than to explain to IRAS why your calendar was “too packed.”

Understanding GST’s Assisted Self-help Kit (ASK)

Need help with GST compliancefor SMEs but not keen on surprise audits? Say hello to IRAS’s Assisted Self-help Kit (ASK). It’s a voluntary programme that helps you check your GST processes before IRAS decides to do it for you.

What is ASK?

ASK is a structured self-assessment tool provided by IRAS to help GST-registered businesses:

Review past GST filings
Identify and correct errors
Improve future compliance
Reduce the risk of audits and penalties

It comes with detailed checklists, sample templates, and guidance to review your tax treatment, documentation, and filing accuracy. And yes, it’s a little tedious. But far less painful than a formal audit.

Bonus: It builds trust with IRAS

Businesses that voluntarily complete ASK (especially with external assistance like Sleek’s GST support) are seen as proactive and lower risk, which can mean fewer compliance issues later.

If you’re applying for GST schemes like the Major Exporter Scheme (MES), completing ASK may be mandatory.

How Sleek helps with GST compliance

GST compliance doesn’t have to be confusing or stressful. With the right steps, tools, and support, staying IRAS-compliant becomes just another part of running a successful business in Singapore.

Struggling to stay on top of IRAS GST requirements? Sleek offers two key services to support your business:

GST registration support: Whether registration is mandatory or voluntary for your business, we guide you through the process, ensuring you meet all IRAS requirements from day one.
GST filing Services: Our experts handle your quarterly GST F5 returns, ensuring accurate and timely submissions to IRAS. Avoid penalties and late fees with our hassle-free service.

Simplify GST compliance with Sleek

GST compliance in Singapore: Frequently Asked Questions

Do I need to register for GST?

Not all businesses need to register. You only have to if your taxable turnover is more than S$1 million, or you expect it to be. You can also register voluntarily if you want to claim input tax. But once you’re in, compliance is mandatory.

When should I register?

You have to register within 30 days after you hit the S$1 million mark. This is important, so make a note! If you expect to go over S$1 million soon, you can voluntarily register early. Don’t wait, as late registration can result in penalties (and awkward letters from IRAS).

How often do I file GST returns?

You usually file every quarter, which means every three months. Though some businesses file monthly. The due date depends on when your accounting period ends. You can check your assigned accounting period in the myTax Portal.

What if I make a mistake in my filing?

Don’t panic. Mistakes happen. But you’ll want to fix them as soon as possible. Contact IRAS if you realize you’ve made a mistake on your GST return. It’s better to be upfront about it. You can correct most errors in your next return, unless they exceed S$1,500 or relate to zero-rated supplies. In that case, you’ll need to file a GST F7 form.

Where can I get more help with GST?

The IRAS website offers comprehensive guides on GST registration, filing, and compliance. You can also reach out to them directly for specific queries. They’re usually very helpful.

Professional assistance is also an option. Sleek supports many Singapore businesses with GST compliance, including GST registration and end-to-end filing support. Whether you need help getting started or staying compliant, our experts are here to simplify the process and help you avoid costly mistakes.