GST Return F5 Report Box Description

This report mainly used as a reference when user do their periodic GST submission either via manual or E-Submission. User can access the report by going to Reports> Index to Reports > GST/Sales Tax > GST Reports> GST Return [Details]

Box No	Description
Box 1	Total value of standard-rated supplies
Box 2	Total value of zero-rated supplies
Box 3	Total value of exempt supplies
Box 4	Total value of (1) + (2) + (3)
Box 5	Total value of taxable purchases (exclude purchases where input tax is disallowed)
Box 6	Output tax due
Box 7	Less: Input tax and refunds claimed (exclude disallowed input tax)
Box 8	Equals: Net GST to be paid to / claimed from IRAS
Box 9	Total value of goods imported under import GST suspension schemes (e.g. major Exporter Scheme/Approved 3rd Party Logistics Company)
Box 10	Did you claim for GST you had refunded to tourists?
Box 11	Did you make any bad debt relief claims and/or refund claims for reverse charge transactions?
Box 12	Did you make any pre-registration claims?
Box 13	Revenue for the accounting period
Box 14	Did you import services and/or low-value goods subject to GST under reverse charge?
Box 15	Did you operate an electronic marketplace to supply remote services (includes digital services and non-digital services) subject to GST on behalf of third-party suppliers?
Box 16	Did you operate as a redeliverer, or an electronic marketplace to supply imported low-value goods subject to GST on behalf of third-party suppliers?
Box 17	Did you make your own supply of imported low-value goods that is subject to GST?
Box 18	Net GST per box 8 above
Box 19	Add: Deferred import GST payable
Box 20	Equals: Total tax to be paid to / claimed from IRAS
Box 21	Total value of goods imported under this scheme

Sample of the GST Return F5 report