Key requirements
Set up the required access and authorisations before preparing the GST F5 return. The directory provides completion guidance, filing and payment dates, extensions, error correction through F7 or applicable concessions, and late or missing F5/F8 consequences. A submission acknowledgement and the portal’s return status help confirm whether filing succeeded; keeping a draft is not the same as submission. Correspondence and notices have their own viewing and retrieval route. When a prior error is discovered, assess the correction conditions rather than simply adding every difference into the next F5. Filing, payment and responding to an assessment remain separate obligations even when completed through the same portal.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗
