What is the penalty for filing a GST F5 late?
- Category
- GST
- Published
- 22 October 2026
- Reading time
- 1 min
- Written by
- The Tallycent team
The S$200 late submission penalty, how it grows each month to S$10,000, the estimated assessment IRAS can issue, and how to avoid all of it.
A GST F5 is due one month after the end of each accounting period. Miss it and a S$200 penalty applies at once, with S$200 more for every completed month the return stays outstanding, up to S$10,000 for each return.
When is the F5 due?
One month after the end of the accounting period. A quarter ending 31 March is due by 30 April. IRAS generally does not grant extensions, and staff leave or being overseas are not accepted reasons.
How does the late penalty add up?
- S$200 immediately after the due date.
- A further S$200 for each completed month the return is outstanding.
- A maximum of S$10,000 for each outstanding return.
What else can IRAS do?
IRAS may issue an estimated Notice of Assessment of the GST it believes you owe, with a 5% late payment penalty on that estimate, and may summon the business or the person running it to court. Filing late is an offence.
Do I still file if there was no business?
Yes. A GST-registered business with no activity in a period must still file a nil return.
How do I avoid it?
Keep tax invoices as purchases happen, not at the end of the quarter. Know your due date. Prepare Box 5 and Box 7 from your purchase records a week before, so the only work left is your sales figures.
Start with this month’s receipts
Sign in with Google and upload them. Tallycent reads each one, asks the questions IRAS expects, and keeps the record for 7 years.
General information from IRAS rules as published. Not tax advice.