What happens if a Singapore Annual Return is filed late?

Filing the Annual Return after the deadline incurs a late lodgement penalty of S$300 if filed within 3 months after the deadline, and S$600 if more than 3 months late. If it is not filed for a long time, the company and its directors may be prosecuted or the company may be struck off.

• Composition: ACRA may offer a composition payment instead of prosecution in court.
• Prosecution: in certain cases, such as when the composition amount is not paid, the company and its directors are prosecuted, and on conviction a fine of up to S$10,000 per charge may be imposed.
• Strike off by the Registrar: ACRA may strike the company off the register.
• Director disqualification: a director convicted of 3 or more filing offences within 5 years is disqualified from acting as a director for 5 years.

Failing to hold the AGM by the deadline is a separate offence. If you cannot meet the deadline, please apply for an extension of time (EOT) before the deadline.

Through its company secretary service, Lee Kim Alliance helps clear overdue Annual Returns and manage deadlines.

As of November 2026, source: ACRA, ACRA