## Documentation Index

Access the complete documentation index at:
https://www.zoho.com/en-sg/books/help/llms.txt

Use this file to discover all available documentation pages before proceeding.

# GST F5 Returns

The GST F5 return is a tax form that all GST-registered businesses in Singapore are required to file with the IRAS (Inland Revenue Authority of Singapore). It provides a detailed summary of your business’s sales and purchase transactions, imports, and the input and output taxes paid or claimed.

In Zoho Books, you can generate the GST F5 returns, review and adjust amounts if needed, export it, and submit the report manually to IRAS.

## Configure GST Return Settings

To generate GST F5 returns, you’ll first need to [enable GST](/en-sg/books/help/settings/taxes.html#enable-gst) in your Zoho Books organisation. Once enabled, you can configure generating returns from the **Filing & Compliance** module, which will appear on the left sidebar. Within this module, you can also configure your GST settings. Here’s how:

*   Go to _Filing & Compliance_ on the left sidebar and select **F5 Returns**.
    
*   Click **GST Return Settings** in the top right corner.
    
    ![GST Return Settings](/en-sg/books/help/images/gst/f5-returns/return-settings.png)
*   In the _GST Return Settings_ pop-up, fill in the required details.
    
*   Click **Save**.
    

The GST return settings will be configured, and you can now start generating F5 returns.

## Generate GST F5 Returns

To generate F5 returns in Zoho Books:

*   Go to _Filing & Compliance_ on the left sidebar and select **F5 Returns**.
    
*   In the _To-be Filed_ tab, click **Generate**.
    
    ![Generate GST Return](/en-sg/books/help/images/gst/f5-returns/generate-return.png)

The F5 return will be generated in Zoho Books, and it contains the following sections:

*   **Supplies:** This section contains the list of sales transactions recorded in the respective reporting period.
    
    ![Supplies](/en-sg/books/help/images/gst/f5-returns/supplies.png)
*   **Purchases:** This section contains the list of all purchase transactions recorded in the respective reporting period.
    
    ![Purchases](/en-sg/books/help/images/gst/f5-returns/purchases.png)
*   **Taxes:** This section displays the total input and output tax recorded for the respective reporting period.
    
    ![Taxes](/en-sg/books/help/images/gst/f5-returns/taxes.png)
*   **For businesses under the approved schemes only:** This section displays the total value of goods imported under schemes like the **Major Exporter Scheme (MES)**, **Approved Third-Party Logistics Company Scheme (A3PL)**, and more. If your business is registered under any of these schemes, GST is not charged for the goods during import, and will be reflected in this box.
    
    ![Approved Schemes](/en-sg/books/help/images/gst/f5-returns/approved-schemes.png)
*   **Claims:** This section displays special GST amounts you’re eligible to claim from IRAS for the reporting period, such as bad debt relief or pre-registration claims.
    
    ![Claims](/en-sg/books/help/images/gst/f5-returns/claims.png)
*   **Revenue:** This section displays the total revenue earned by your business in the respective reporting period.
    
    ![Revenue](/en-sg/books/help/images/gst/f5-returns/revenue.png)
*   **For reverse charge businesses and overseas supply of low value goods only:** This section displays the list of transactions involving reverse charge and transactions with total less than SGD 400.
    
    ![Reverse Charge](/en-sg/books/help/images/gst/f5-returns/reverse-charge.png)
*   **For Import GST Deferment Scheme businesses only:** This section displays the total amount recorded under the Import GST Deferment Scheme.
    
    ![IGDS Transactions](/en-sg/books/help/images/gst/f5-returns/igds.png)

**Insight:**

The **Import GST Deferment Scheme (IGDS)** lets GST-registered businesses in Singapore to delay GST payment when importing goods. Instead of paying for goods at the time of import, you can report and make payment along with your monthly return (F5 returns). To qualify for IGDS, your business must file returns only on **monthly basis**.

You can review the amounts displayed in the corresponding boxes of the F5 return. Click on any amount to view the list of transactions it includes.

## Add Adjustments

You can add adjustments to your F5 return, such as rounding off differences, claiming amounts from IRAS, or correcting past input tax errors. These adjustments are allowed in **Box 7** and **Box 12** of your F5 return. To add adjustments:

*   Go to _Filing & Compliance_ on the left sidebar and select **F5 Returns**.
    
*   In the _To-be Filed_ tab, select the required F5 return.
    
*   In the next page, click **Adjust** in the required box.
    
*   In the pop-up, fill in the following fields:
    
    *   **Date:** Select the date to record the adjustment.
    *   **Amount:** Enter the amount you want to record as an adjustment. Include a **’-’** sign to add a negative adjustment.
    *   **Account:** Select the account to track the adjustment amount.
    *   **Reason:** Enter the reason for the adjustment.
*   Click **Adjust**.
    
    ![Add Adjustments](/en-sg/books/help/images/gst/f5-returns/adjustment.png)

The adjustment will be recorded for the corresponding box.

## Export GST F5 Returns

Once you’ve reviewed your F5 return, you can export it as a PDF file. Here’s how:

*   Go to _Filing & Compliance_ on the left sidebar and select **F5 Returns**.
    
*   Navigate to the _All Filings_ tab, and select the F5 return you want to export.
    
*   In the next page, click the _Export_ dropdown in the top right corner and select **PDF**.
    
    ![Export GST Returns](/en-sg/books/help/images/gst/f5-returns/export.png)
*   In the _Export Report as PDF_ pop-up, fill in the required details and click **Export**.
    

The F5 return will be exported. You can use this file to [manually submit your return to IRAS](https://mytax.iras.gov.sg/login/selection) or keep it for backup purposes.

## Mark GST F5 Return as Filed

Once you’ve exported the return and manually submitted it to IRAS, you can mark it as **Filed** in Zoho Books. Here’s how:

*   Go to _Filing & Compliance_ on the left sidebar and select **F5 Returns**.
    
*   In the _To-be Filed_ tab, select the F5 return you want to file.
    
*   In the next page, click **Mark As Filed** in the top right corner.
    
    ![Mark as Filed](/en-sg/books/help/images/gst/f5-returns/mark-as-filed.png)
*   In the _File GST Return_ pop-up, enter the **Date of Filing**, and click **OK**.
    

The respective GST return will be marked as **Filed**.

If you need to correct errors or include missed transactions in your F5 return, you can unfile the return in Zoho Books. To do this:

*   Go to _GST_ on the left sidebar and select **F5 Returns**.
    
*   In the _All Filings_ tab, select the required F5 return.
    
*   In the next page, click **Mark As Unfiled** in the top right corner.
    
    ![Mark as Unfiled](/en-sg/books/help/images/gst/f5-returns/unfile.png)
*   In the confirmation pop-up, click **Unfile Return**.
    

The selected F5 return will be marked as **Unfiled**.

**Pro Tip:**

If you mark the F5 return as **Filed** in Zoho Books and export it, but find an error before submitting it to IRAS, you can mark the return as **Unfiled** in Zoho Books, review the changes, and file it again. Next, you can export the return as a PDF file.

## Record Payment

Once you’ve filed your F5 return with IRAS, you can record payment for it in Zoho Books. Here’s how:

*   Go to _Filing & Compliance_ on the left sidebar and select **F5 Returns**.
    
*   Navigate to the _All Filings_ tab.
    
*   Click the _More_ icon next to the required F5 return, and select **Record Payment** from the dropdown.
    
    ![Record Payment](/en-sg/books/help/images/gst/f5-returns/record-payment.png)
*   In the pop-up that appears, fill in the following fields:
    
    *   **Paid Through:** Select the payment mode used.
    *   **Amount Paid:** Enter the amount paid.
    *   **Payment Date:** Select the date on which the payment was made.
    *   **Reference Number:** Enter a unique reference number for internal use.
    *   **Description:** Provide a short description of the payment made.
*   Click **Save**.
    

The payment will be recorded for the respective F5 return.

You can also record payment for a F5 return directly from the _GST Payments_ module. Here’s how:

*   Go to _Filing & Compliance_ on the left sidebar and select **GST Payments**.
    
*   Under _Tax Dues_, hover over the required return, and click **Record Payment**.
    
    ![GST Payments Tab](/en-sg/books/help/images/gst/f5-returns/gst-payments.png)
*   In the pop-up that appears, make the required changes.
    
*   Click _Save_.
    

The payment will be recorded.

To view the payments you’ve recorded:

*   Go to _Filing & Compliance_ on the left sidebar and select **GST Payments**.
    
*   Navigate to the _Payment History_ tab.
    
    ![Payments Made](/en-sg/books/help/images/gst/f5-returns/payments-made.png)

The list of payments recorded against your F5 returns will be displayed.

## GST F5 Returns - Operations

### Add Comments

When you generate an F5 return in Zoho Books, you can add comments for internal use. To do this:

*   Go to _Filing & Compliance_ on the left sidebar and select **F5 Returns**.
    
*   Select the required F5 return you want to add comments.
    
*   In the next page, click the _More_ icon in the top right corner and select **Comments & History**.
    
    ![Comments and History](/en-sg/books/help/images/gst/f5-returns/comment1.png)
*   In the _Comments & History_ pane that appears, enter the required comments, and click **Add Comment**.
    
    ![Add Comments](/en-sg/books/help/images/gst/f5-returns/comment2.png)

The comment will be added to the respective F5 return, and you can view the comments in the same pane.

### Delete GST F5 Returns

To delete the F5 return that was recently marked as **Filed** in Zoho Books:

*   Go to _Filing & Compliance_ on the left sidebar and select **F5 Returns**.
    
*   In the _All Filings_ tab, click the _More_ icon next to the F5 return you want to delete, and click **Delete**.
    
    ![Delete](/en-sg/books/help/images/gst/f5-returns/delete.png)
*   In the confirmation pop-up, click **Delete**.
    

The respective F5 return will be deleted.