S$200 from the first day. IRAS imposes a S$200 penalty as soon as the due date passes, then a further S$200 for every completed month the return stays outstanding, up to S$10,000 for each return. The July to September return and payment are due 31 October, a Saturday, so file and pay by Friday 30 October.
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When are the July to September return and payment due?
31 October. IRAS states that both GST returns and payment are due one month after the end of the accounting period the return covers. The July to September period ends on 30 September, so the due date is 31 October. In 2026 that date is a Saturday. File and pay by Friday 30 October.
This applies to GST-registered businesses on quarterly accounting periods. Monthly filers have their own dates.
The date covers the payment as well as the return. Filing the return on time does not give the payment more time.
What happens once the due date passes?
A S$200 penalty. IRAS imposes it immediately once the due date has passed and the return is still outstanding. The first S$200 does not depend on how late the return turns out to be, so a return filed one day late carries it in full. It is the starting point, not the total.
How does the penalty grow?
By S$200 for every completed month. IRAS imposes a further S$200 for each completed month the return stays outstanding, and caps the penalty at S$10,000 for each outstanding return. The cap applies return by return, so a business with more than one return outstanding faces a separate cap on each.
What else can IRAS do when a return is not filed?
Issue an estimated assessment. IRAS can issue an estimated Notice of Assessment based on the information it holds, and imposes a 5% late payment penalty on the estimated tax. The estimate is IRAS's figure, not the business's own, and the late payment penalty is charged on that estimated figure.
Filing the return keeps the business's own figures as the basis of what it owes.
What is the practical step?
File now, not on the last working day. The return and the payment are due together, the due date falls on a Saturday, and the first penalty is imposed as soon as that date passes. Filing early leaves time to resolve a problem with the return before it turns into a S$200 one.
Sources
- IRAS - Due Dates and Requests for Extension (GST)
Page of 21 August 2025: GST returns and payment are due one month after the end of the accounting period; July to September is due 31 October.
- IRAS - Late filing or non-filing of GST Returns (F5/F8)
Page of 10 August 2026: S$200 imposed immediately, a further S$200 for every completed month, up to S$10,000 for each return; an estimated Notice of Assessment with a 5% late payment penalty on the estimated tax.