GST Giro

All goods imported into Singapore are subjected to duties and/or GST. GST is calculated on the value which includes cost, insurance and freight plus the customs duty payable
(if any), unless the imported goods are for storage in a licensed warehouse or Free Trade Zone, or imported under the Zero GST Warehouse Scheme, or under the Major Exporter Scheme.
If you are a GST registered trader and have paid GST to Singapore Customs on your imports, you can claim input tax deduction in your GST returns submitted to the Comptroller of GST.

: Direct GST payment to custom for import purchases
 

Assuming there was a direct deduction in your bank account for GST input tax  to the Custom and Excise Department.

At [A/c Entry] , click [Payment]

Click [Others]

Follow the steps from [1] to [11]

At [7], enter the GST input tax account .

At [10], enter the tax code [IMGST] to reflect in the F5 report.

At COA (Chart of Account) select input tax account (D-G099-1) and the amount paid ($245.67). Invoice number refers to (cross reference to) the supplier Invoice number in which the goods were imported.

Note: At the Tax code, select [IMGST] to indicate as import GST. Click Save.

Click Report--> Goods & Services Tax Return

GST Report will appear as shown below.

The reference number (45879) in PV0000023 will cross reference to the PJ0000045 of the related import purchases

At GST Form 5 report, the import purchases total will be displayed as shown below. (See item 7)