Submission of GST Returns (CorpPass) (Sandbox) 1.0.3

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Description

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.)

Documentation

Attachment	Size
iras_edit_past_gst_return_gst_f7_api_services_interface_specification.pdf	557.19 KB
iras_file_gst_return_gst_f5_and_f8_api_services_interface_specification.pdf	567.08 KB
iras_gst_api_submission_-_format_and_front-end_validations.pdf	324.36 KB
gst_submission_sandbox_gst_f5f7f8_test_scenarios_v2.0_updated_29_jul_2022.xls	358 KB

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.

The table below shows the deployment timeline for the above changes:

Timeline	Description
Mar 2022	Tax Agent Support deployed for Sandbox testing
May 2022	Tax Agent Support deployed in Production
Apr 2022	Release of API specifications that include the enhancements for LVG
Jul 2022	APIs with LVG enhancements deployed for Sandbox testing
Jan 2023	APIs with LVG enhancements deployed in Production

NOTE: This deployment timeline is subject to change. IRAS will notify existing subscribers if there are changes to the above timeline or deliverables.

Tax Agent Support

Please take note that the Submission of GST Returns APIs do not support Tax Agent use at this moment. This means that authorised tax agents will not be able to file GST returns on behalf of their clients using software integrated with these APIs. However, from April 2022 onwards, the Tax Agent Support feature will be made available in Production. To 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 Name	API Service Endpoint URL	Status	Description
File GST Return (GST F5 and F8) (CorpPass)	https://apisandbox.iras.gov.sg/iras/sb/gst/submitF5F8ReturnCorpPass	ACTIVE	Use this API for testing and integration.
Submission of GST Return (GST F5) (CorpPass)	https://apisandbox.iras.gov.sg/iras/sb/gst/submitF5ReturnCorpPass	DEPRECATED	This API is replaced with the new File GST Return (GST F5 and F8) (CorpPass) API.

Document Change Log

S/N	Date	Version	Updated Document	Changes
1	7-Jan-21	1.1	iras_file_gst_return_gst_f5_and_f8_api_services_interface_specification.pdf	Corrected API endpoint case-sensitive URL.
2	7-Jan-21	1.1	iras_edit_past_gst_return_gst_f7_api_services_interface_specification.pdf	Corrected API endpoint case-sensitive URL.
3	11-Mar-22	1.3	iras_gst_api_submission_-_format_and_front-end_validations_v1.3.pdf	Update citation of GST Act from “GOODS AND SERVICES TAX ACT (CAP 117A)” to GOODS AND SERVICES TAX ACT 1993”
4	29 Jul 2022	2.0	gst_submission_sandbox_gst_f5f7f8_test_scenarios_v2.0_updated_29_jul_2022.xls	Update test scenarios with newly added LVG enhancement changes.