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Commentary

Refunds (Singapore)

45 Singapore

The main reporting obligation for all Singapore GST registered entities is the periodic GST return.

These are normally filed every three months and businesses are allocated to tax periods according to their financial year end at the time of registration.

There are three common quarterly GST return groups in Singapore:

  1. Ìý

    •ÌýÌýÌýÌý For businesses with a financial year end in March, June, September or December, the tax periods are: January to March, April to June, July to September, and October

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Web page updated on 17 Mar 2025 17:36