Correcting errors made in GST return (filing GST F7)

Key requirements

Net GST error across affected periods must not exceed S$3,000, and other-box errors for each period must not exceed 5% of reported supplies, or taxable purchases where there were no supplies. The specified excluded boxes and pre-registration Box 12 rules matter. Meeting only the net-tax limit is insufficient. F7 can also claim overpaid output tax or underclaimed input tax, with fully quantified refund claims within five years of the period-end and supporting documents. Revenue-only Box 13 errors need no adjustment under this page. Quantify all affected periods before choosing a route and consider qualifying voluntary disclosure for penalty reduction.