Singapore Company Compliance: GST at 9%, ACRA Annual Return and Form C-S

A Singapore private company has three main regulators to keep happy each year: IRAS for GST and income tax, and ACRA for corporate filings. None of the obligations is difficult on its own, but they run on different clocks. A single calendar for Singapore GST and ACRA filing is the easiest way to stay on time and avoid late penalties.

This guide is written for founders and finance teams, including Indian groups with a Singapore holding or trading company. It covers GST at 9%, the AGM and annual return, estimated chargeable income (ECI), Form C-S and the YA 2026 corporate income tax rebate.

Key takeaways

• The GST rate has been 9% since 1 January 2024; registration is compulsory once taxable turnover exceeds S$1 million (on a retrospective or prospective basis).
• GST returns are generally quarterly, due one month after the end of each accounting period.
• A private company holds its AGM within six months and files its annual return with ACRA within seven months of the financial year end.
• ECI is due within three months of the year end, unless waived; Form C-S or C-S (Lite) is due by 30 November.
• For YA 2026, companies receive a corporate income tax rebate of 50%, capped at S$40,000, with a minimum cash grant of S$2,000 for eligible employers.

GST at 9%: registration and returns

Registration is required when taxable supplies exceed S$1 million in the past 12 months, or are expected to exceed S$1 million in the next 12 months. Businesses below the threshold can register voluntarily, which can help recover GST on costs, but must stay registered for at least two years.

Key points for registered businesses:

• Charge 9% on standard-rated supplies; exports of goods and international services are generally zero-rated
• File GST F5 returns, usually quarterly, within one month of the period end
• Keep records for at least five years
• Imported services and low-value goods may require reverse charge or overseas vendor registration rules, depending on the business

IRAS is also phasing in InvoiceNow, a Peppol-based e-invoicing network, for GST-registered businesses, starting with new voluntary registrants. If you are registering now, check whether the requirement applies to you.

ACRA: AGM and annual return

For a non-listed private company, the Companies Act sets two linked deadlines:

Obligation	Deadline
Hold AGM (or pass resolutions in writing instead)	Within 6 months after financial year end
File annual return with ACRA	Within 7 months after financial year end

Private companies can dispense with holding an AGM if they send financial statements to members within five months of the year end, and a qualifying private company can also be exempted in other circumstances. The annual return is filed on BizFile+ and generally includes financial statements, in XBRL format for many companies.

Audit exemption for small companies

A private company qualifies as a small company, and is exempt from statutory audit, if it meets at least two of three criteria for the past two financial years:

• Total annual revenue of S$10 million or less
• Total assets of S$10 million or less
• 50 or fewer employees

For groups, the test applies at group level. Unaudited financial statements must still comply with Singapore Financial Reporting Standards.

Income tax: ECI and Form C-S

Estimated chargeable income

ECI is an early estimate of taxable income, due within three months of the financial year end. A company need not file ECI if its revenue is S$5 million or less and its ECI is nil for the year.

Choosing the right return

Form	Who can use it
Form C-S (Lite)	Revenue of S$200,000 or below, meeting conditions
Form C-S	Revenue of S$5 million or below, meeting conditions
Form C	All other companies

Conditions include being Singapore-incorporated, taxed at the 17% rate, and not claiming certain specified items such as group relief or foreign tax credit. All returns are e-filed on myTax Portal by 30 November of the year of assessment.

Worked example: YA 2026 tax for a small company

A company with a 31 December 2025 year end has chargeable income of S$300,000 for YA 2026. It is not in its first three years, so partial tax exemption applies.

Step	Amount (S$)
Chargeable income	300,000
Exempt: 75% of first 10,000	7,500
Exempt: 50% of next 190,000	95,000
Taxable income	197,500
Tax at 17%	33,575
Less 50% rebate (within cap)	16,787.50
Tax payable	16,787.50

If the company received the S$2,000 cash grant earlier in the year, that amount is deducted from the rebate it receives, so the total benefit remains within the rules.

A simple annual calendar (31 December year end)

• By 31 March: file ECI (or confirm waiver applies)
• By 30 April, 31 July, 31 October, 31 January: file quarterly GST returns (subject to your assigned periods)
• By 30 June: hold AGM or circulate financial statements
• By 31 July: file annual return with ACRA
• By 30 November: file Form C-S, C-S (Lite) or Form C

If your Singapore company is owned from India, remember the Indian side too, including overseas investment reporting; our guide to overseas direct investment rules explains those obligations. The IRAS website is the best official reference for current rates and forms.

Frequently asked questions

What is the GST rate in Singapore?

9%, in effect since 1 January 2024. Registration is compulsory once taxable turnover exceeds S$1 million.

When is the ACRA annual return due?

For a non-listed private company, within seven months after the financial year end, with the AGM due within six months.

Who can file Form C-S?

Singapore-incorporated companies with revenue of S$5 million or below that meet the conditions. Form C-S (Lite) is for revenue of S$200,000 or below.

What is the corporate income tax rebate for YA 2026?

50% of tax payable, capped at S$40,000, including a minimum S$2,000 cash grant for companies that employed at least one local employee in 2025.

This article is general information based on the law as of September 2026, and is not legal or tax advice. Please check the facts of your own case with a professional before acting.