IRAS Updates GST Filing Guidance: Error Corrections, Refund Claims, and Extension Deadlines Explained

• IRAS updated GST filing guidance on error corrections and extension requests.
• Revised instructions for correcting errors in GST returns were released on 20 August 2025.
• Errors can be adjusted in the next GST F5 if specific criteria are met.
• Criteria include a net GST error not exceeding SGD 3,000 and other errors not exceeding 5% of total supplies.
• The administrative concession does not apply to pre-registration input tax claims.
• GST F7 can be filed for overpaid or wrongly paid GST claims.
• Claims must be made within five years with full error quantification.
• Necessary documents must support refund claims.
• Payment instructions are provided after submitting GST F7.
• Businesses with GIRO arrangements receive a deduction schedule.
• Businesses without GIRO arrangements receive a 14-digit Payment Slip Number.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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