Accounting Solutions Singapore Editorial Team · Last reviewed 18 October 2026
Most businesses cancel their GST registration online through myTax Portal. The GST F9 is the fallback, for the cases where that isn’t possible. IRAS’s form is titled “Application for Cancellation of GST Registration (for Exceptional Cases)”.
At a glance
| Question | Short answer |
|---|---|
| What is it? | IRAS form GST F9, a paper application to cancel GST registration |
| When is it used? | Only when you cannot apply online through myTax Portal |
| How is it sent? | By email to GST_form@iras.gov.sg. IRAS says not to send it by post or by hand |
| Divisions in a GST divisional registration | Do not use the F9. The main entity files a different form (GST F12) |
| Group members | The group representative must also complete GST G2 |
When you can use it
IRAS’s form lists the situations. They include:
- a liquidator, receiver or official assignee completing the form for the business
- an executor or administrator acting for a deceased sole proprietor
- the business has lost access to myTax Portal, for example because it has been terminated
The form’s notice is plain: submit it only when you are unable to apply for cancellation through myTax Portal.
What happens after
Cancelling registration ends your obligation to file regular returns, but there is one more return to file, the final GST return, the GST F8, which includes output tax on assets still held. Records must be kept for at least five years.
Example (illustration only). DEF Pte Ltd has gone into liquidation and its Corppass access has been shut down. The liquidator cannot use myTax Portal for DEF. The liquidator completes the GST F9, indicating the reason, and emails it to IRAS. ABC Pte Ltd, which is still trading and has online access, should cancel through myTax Portal instead.
Questions we get asked
Can I use the F9 just because I prefer paper? No. IRAS says to use it only if you cannot apply online.
Do I send it by post? No. IRAS says to email it and not to send it by post or by hand.
Is the F9 the same as the F8? No. The F9 is the application to cancel. The F8 is the final return filed after cancellation.
Does cancelling stop my GST obligations immediately? Not entirely. You still file the final return and keep your records. Check IRAS for the effective date.
Ask us about cancelling GST registration
Tell us why the registration is ending and who has access to the business’s accounts. We’ll tell you which route applies and what has to be filed. Ask us about cancelling GST registration. Related: GST services overview.
Sources
- IRAS, GST F9, Application for Cancellation of GST Registration (for Exceptional Cases)
- IRAS, How do I prepare my GST return? (e-Tax Guide), section 5
This page is general information as at the date above, not legal, regulatory or professional advice. Rules change, so please take advice on your own circumstances before acting.