By KYN AI Advisory Team — AI implementation specialists, Singapore
For a Singapore company with a 31 December year end, the 2027 calendar runs: GST returns one month after each quarter, ECI by 31 March, the AGM by 30 June, the ACRA annual return by 31 July, and Form C-S or C by 30 November. Each deadline is a fixed rule applied to your year end, so a different year end moves every date except GST (which follows your GST quarters) and 30 November. This article gives the rules, the sources and a calendar you can copy.
What are the rules?
| Filing | Rule | Source | |---|---|---| | ECI (estimated chargeable income) | Within 3 months of the financial year end, unless waived | IRAS-filing) | | Form C-S, C-S (Lite) or C | By 30 November each year | IRAS-form-c-filing/guidance-on-filing-form-c-s-form-c-s-(lite)-form-c) | | GST return and payment | 1 month after the end of the accounting period | IRAS/filing-gst/due-dates-and-requests-for-extension) | | AGM (non-listed company) | Within 6 months after the financial year end | ACRA | | Annual return (non-listed company) | Within 7 months after the financial year end | ACRA |
ACRA sets a longer eight-month limit for a non-listed company that has both a share capital and an overseas branch register. Most SMEs use seven months.
What is the 2027 calendar for a December year end?
This table applies the rules to a financial year ended 31 December 2026 (Year of Assessment 2027), with GST on calendar quarters. Dates are derived from the rules above. Confirm each against the source before you rely on it.
| Date | Action | Basis | |---|---|---| | 31 Jan 2027 | GST return and payment for Oct to Dec 2026 | 1 month after period end | | 31 Mar 2027 | ECI for FY2026, unless waived | 3 months after year end | | 30 Apr 2027 | GST return and payment for Jan to Mar 2027 | 1 month after period end | | 30 Jun 2027 | AGM for FY2026, or send financial statements to members within 5 months (by 31 May) if exempt | 6 months after year end | | 31 Jul 2027 | GST return and payment for Apr to Jun 2027 | 1 month after period end | | 31 Jul 2027 | ACRA annual return for FY2026 | 7 months after year end | | 31 Oct 2027 | GST return and payment for Jul to Sep 2027 | 1 month after period end | | 30 Nov 2027 | Form C-S, C-S (Lite) or C for YA 2027 | Fixed date | | 31 Jan 2028 | GST return and payment for Oct to Dec 2027 | 1 month after period end |
Your GST quarters may not follow the calendar. IRAS assigns the accounting periods when you register, so use the dates on your own GST account.
What is ECI, and can you skip it?
ECI is your estimate of taxable profit for the year. IRAS requires a company to file it within three months of the financial year end-filing), unless both of these apply:
- Annual revenue is $5 million or below for the financial year.
- The ECI is nil for that Year of Assessment, before partial tax exemption or new start-up exemption.
You self-assess the waiver and do not need to tell IRAS. A company with nil ECI and revenue above $5 million must still file.
Which return do you file on 30 November?
IRAS states that Form C-S, Form C-S (Lite) or Form C must be filed by 30 November every year-form-c-filing/guidance-on-filing-form-c-s-form-c-s-(lite)-form-c). Which form you use depends on revenue and the type of income. We cover the choice in Form C-S vs C-S (Lite).
How are the GST deadlines set?
Your GST return and payment are due one month after the end of your accounting period/filing-gst/due-dates-and-requests-for-extension). A nil return is still required. IRAS generally does not grant extensions. Where one is allowed for a listed reason, the request must reach IRAS at least five working days before the due date with supporting documents.
For a first-time registrant, see GST registration threshold in Singapore.
What do ACRA's deadlines add?
Two dates sit outside tax but depend on the same accounts.
- AGM: a non-listed company holds it within six months after its financial year end. A private company that sends financial statements to all members within five months of year end does not need to hold one.
- Annual return: within seven months after the financial year end for a non-listed company.
The annual return asks you to declare your AGM position, so settle the AGM question first.
How do you move the dates if your year end is different?
- List your financial year end.
- Add three months for ECI, six for the AGM, seven for the annual return.
- Keep 30 November for the tax return of the Year of Assessment that follows the financial year.
- Take GST dates from your GST account.
A company with a 30 June year end files ECI by 30 September, holds its AGM by 31 December and files the annual return by 31 January. The tax return for that year is still due on the following 30 November.
What happens at each step in practice?
ECI. Take profit to date from the ledger, add back items that are not deductible, deduct income that is not taxable, and estimate the rest of the year if the books are not final. The estimate does not need to match the final return. It needs to be reasonable and supported by the figures you had at the time. If you expect a nil ECI and revenue is $5 million or below, check the waiver and record the check in your file.
GST. Pull the sales and purchase listings for the period, check that every purchase claimed has a valid tax invoice, reconcile output tax to the sales ledger, then file and pay. If you pay by GIRO, the deduction date is set by IRAS, so confirm the cash is in the account before it runs.
AGM or exemption. Decide in the first quarter after year end which route you take. If the exemption applies, the financial statements must reach every member within five months, so the practical deadline is a month earlier than the AGM date.
Annual return. File after the AGM position is settled. The return asks for the AGM details and financial information, so the accounts must be ready.
Form C-S or C. Reuse the ECI working paper, update it with final figures, and reconcile accounting profit to taxable profit. File well ahead of 30 November, because the filing window is long and the last week is the slowest.
How do you avoid missing a deadline?
- Put every date in a shared calendar with two reminders: 14 days and 3 days before.
- Assign one named owner per filing, and one backup.
- Prepare the working papers a month ahead. See what records to keep.
- Close the books monthly, so quarterly and annual filings draw on reconciled figures.
- Track the status of each filing: not started, drafted, approved, filed, confirmation saved.
Filing itself involves a government submission, so a named person approves it. A system can prepare the figures, check them against the ledger and remind the owner.
What does a missed deadline cost?
Costs differ by filing, and the current amounts sit on each authority's penalty pages, so check them there. For GST, IRAS says penalties apply to late filing and late payment/filing-gst/due-dates-and-requests-for-extension), and extensions are generally not granted. The less visible cost is a chain reaction: a late AGM delays the annual return, and a late annual return can complicate bank, grant and licence applications that ask for a good-standing record. Treat the first filing of the year as the one that sets the pattern.
Where KYN fits
KYN builds finance systems that run in a cloud account in your name. In our own books, GST is tracked by quarter, bills arrive from Gmail and receivables are chased at 3, 14 and 30 days. A system can compute the dates from your year end, flag filings that are not ready and prepare the numbers. Filings wait for a named person, and every action is logged with the actor.
The 14-day review lists each entity's year end, its filing calendar and who prepares each return. A full build ships in under 90 days. See finance systems.
Frequently asked questions
Do the deadlines move if a date falls on a weekend?
The rules above state calendar dates. If a date falls on a weekend or public holiday, check the filing page for the treatment, and plan to file earlier. Do not rely on the next working day.
What if my company is dormant?
A dormant company still has filing obligations, and some may be reduced. Ask your accountant or check the IRAS and ACRA guidance for dormant companies before you assume an exemption.
Where can I confirm the current dates?
On the linked IRAS and ACRA pages. Rules and relief measures change, and a government notice can alter a year's dates. Check the source in the month before each deadline.
Checked 30 October 2026.
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