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Submission of GST Returns (CorpPass) (Sandbox)-apigw

1.0.4
Summary
The APIs allow accounting software developers to incorporate within their accounting software the feature for authorised taxpayers to validate and submit GST information (GST Returns, Transaction Listings) to IRAS directly. (Note: This is only open to developers who are invited to participate in the pilot.)
Note

API Enhancement Notice

With effect from 1 Jan 2023, GST will be imposed on Business-to-consumer (“B2C”) imported non-digital services; and imported low-value goods (“LVG”) via air or post that are valued up to (and including) the current GST import relief threshold. The Submission of GST Returns APIs will be enhanced in 2022 to introduce new GST boxes for LVG implementation. Changes are required to your software UI and code to consume the enhanced APIs. All subscribers must make changes to their software by Jan 2023 to enable the submission of GST returns via API. For more details on the LVG Implementation, please visit the IRAS webpage.

The API will also be enhanced to allow authorised tax agents to file GST returns on behalf of their clients. For more information please refer to the section on ‘Tax Agent Support’ below.

ASR+ 

Existing subscribers are greatly encourage to apply for the program to embark on these digitalization journey with IRAS.

For more information, please refer to the following:

1. Introduction of ASR+ 

2. How to apply, onboard & the benefits of ASR+

 

Tax Agent Support

Please take note that the Submission of GST Returns APIs now support Tax Agent. This means that authorised tax agents will be able to file GST returns on behalf of their clients using software integrated with these APIsTo use the Tax Agent feature, existing subscribers to the Submission of GST Returns (F5/F8 and F7) APIs would need to make changes to their software UI and code so that the GST returns filed by a tax agent can be identified correctly. For more details, please refer to the Corppass API Specifications.

API Deprecation Notice

API NameAPI Service Endpoint URLStatusDescription
File GST Return (GST F5 and F8) (CorpPass)https://apisandbox.iras.gov.sg/iras/sb/gst/submitF5F8ReturnCorpPassACTIVEUse this API for testing and integration.

 

 

Document Change Log

S/N

Date

Version

Updated Document

Changes

1

31 Aug 2022

2.1

iras_file_gst_return_gst_f5_and_f8_api_services_interface_specification.pdf

Made minor editiorial changes to ensure consistent formatting to the value fields to both request and response payload.

2

31 Aug 2022

2.1

iras_edit_past_gst_return_gst_f7_api_services_interface_specification.pdf

Made minor editiorial changes to ensure consistent formatting to the value fields to both request and response payload.

3

20 May 2022

2.0

IRAS GST API Submission - Format and Front-end Validations_v2.0.pdf

Introduced new front-end validations for low-value goods (LVG) implementation applicable from 1 Jan 2023.
Removed Section 4 on ‘Guidelines to IRAS Audit File’

4

31 Aug 2022

2.1

gst_submission_sandbox_gst_f5f7f8_test_scenarios_v2.1_updated_31_aug_2022.xls

Updated with LVG changes

 

APIs

Plans

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GST Submission-Sandbox Plan

3500 calls per hour

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GST Submission-Sandbox Plan

  • Submission of GST Transaction Listings (CorpPass) (Sandbox)-apigw 1.0.4
  • Edit Past GST Return (GST F7) (CorpPass) (Sandbox)-apigw 1.0.4
  • Submission of GST Return (GST F5) (CorpPass) (Sandbox)-apigw 1.0.4
  • File GST Return (GST F5 and F8) (CorpPass) (Sandbox)-apigw 1.0.4