Which company filings fall due at the end of October 2026?

31 October. IRAS states that both GST returns and payment are due one month after the end of the accounting period the return covers. For GST-registered businesses on quarterly periods, the July to September return therefore falls due on 31 October. In 2026 that date is a Saturday, so file and pay by Friday 30 October.

The date covers the payment as well as the return. Filing the return on time does not give the payment more time.

31 October. ACRA requires a non-listed company to file its annual return within seven months after its financial year end. For a March year-end, seven months runs to 31 October, the same Saturday as the GST date, so file by Friday 30 October. A company with a share capital and an overseas branch register has eight months.

The seven months run from the financial year end, not from the day the accounts are finished. A company still closing its books in October works to the same date as one that closed them months earlier.

S$300 if the annual return is filed up to three months after the deadline, and S$600 if it is filed more than three months late. ACRA sets these penalties for late annual return filing. The penalty steps up with the delay, so a return that is already late costs less to file now than later.

The two October filings go to different agencies: the GST return to IRAS, the annual return to ACRA. Filing one does not file the other, and each carries its own consequences when late.

Estimated Chargeable Income. IRAS requires a company to file ECI within three months from the end of its financial year. For a year that closed on 30 September, that is 31 December. A company does not need to file where its annual revenue is S$5 million or below and its ECI is nil for the Year of Assessment.

The IRAS page sets out the conditions in full. Check them against the company's own figures before relying on the exception.

An AGM by 31 December and an annual return by Friday 29 January. ACRA gives a non-listed company six months after its financial year end to hold its AGM and seven months to file its annual return. Seven months runs to 31 January, which is a Sunday in 2027, so file by Friday 29 January.

A private company does not need to hold an AGM if it sends its financial statements to all members within five months after the financial year end. For a June year-end, five months runs to 30 November.

Where an AGM is held, it falls due before the annual return. Plan the meeting first and the filing second.

30 November, for every company. For YA 2023 to YA 2027, IRAS automatically extends the filing due date by 15 days, from 30 November to 15 December, for Form C-S returns filed through accounting software on IRAS's listing. Without that extension, the date stays 30 November for every company, whatever form it files.

Dormant, exempt private and small companies can have different obligations. Check which apply to yours.

One action: put every date below in the calendar today, not in the week it falls due.