GST returns for period ending Mar 2020 is due by 11 May 2020

The filing and payment due date for GST returns due in Apr 2020 had been extended to 11 May 2020 for all returns. Although circuit breaker measures have been extended to 1 Jun 2020, the filing deadline for the above-mentioned returns will remain as 11 May 2020.

If you are unable to access your accounting records to file your returns accurately due to the extended circuit breaker measures, in respect of GST payable returns, you may file these returns based on available information as explained in the scenarios listed in IRAS website. Within a period of 3 months, i.e. by 11 Aug 2020, you should perform a self-review of your GST return and make any corrections necessary. Under the IRAS’ Voluntary Disclosure Programme, no penalties will be imposed on disclosures of errors that are made on a timely, accurate, complete and voluntary manner.

IRAS may extend the filing due date to 31 May 2020 only on request, if they relate to specific situations mentioned below. To apply for extension till 31 May 2020 for the following situations, please submit the Request for GST Filing Extension form by 4 May 2020.