Request a qualifying accounting period
Log in to myTax Portal and choose GST > File Statement of Claims. For a new SOC request, enter accounting-period start and end dates in day/month/year format and select REQUEST. The period must fall within the GST-remission period, cover three months according to the quarterly filing cycle, and lie within the preceding three years measured from the request date. All three tests apply to the requested period.
Request expiry and status labels
Submit the SOC within 14 days from the request date; otherwise the record is deleted and a new request is needed. Select E-FILE to begin. New means incomplete, Draft means a draft is saved, and Pending Approval means handed to the approver but not yet submitted to IRAS. Draft and Pending Approval copies are retained for 14 days, so handing work to an approver is not final submission.
Declarations and contact details
The rendered sixth page states that an Approver completes the declaration checkboxes and designation; those declaration and declarant-information sections do not apply to a Preparer. The checkboxes concern completeness and accuracy, meeting GST-remission qualifying conditions, and understanding penalties for incorrect claims or false information. Complete the contact person’s name, phone and email, then proceed.
Compute the two claim boxes
Box 1 is total purchases before GST, with cents dropped. Box 2 is total claimable GST, calculated as GST incurred multiplied by the annual fixed recovery rate. The guide gives the formula but not a specific annual percentage, so the applicable rate must come from the relevant official scheme material rather than an invented default.
Submit according to role and retain the acknowledgement
An Approver selects SUBMIT TO IRAS; a Preparer selects SUBMIT TO APPROVER. Confirm Yes in the popup for the intended destination. A preparer’s submission remains in the portal for 14 days pending the approver’s IRAS submission. After successful submission, the acknowledgement page appears; use PRINT to print or save it, keeping the destination distinction in mind when checking completion.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗