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GST (Goods and services tax) Te tāke hokohoko

Correct an error in your GST return

You can correct certain errors in your GST return in myIR Secure Online Services.

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Correcting your GST return in the next taxable period

Option 1

If you’ve made an error calculating the amount of GST you’ve collected, you can correct it in a following taxable period when:

  • you provided a return and the assessment of the GST liability has one or more errors, and
  • the total discrepancy in the assessment caused by the error is $1,000 or less.

Option 2

If the total discrepancy for the period where the error arose is equal to or less than both:

  • $10,000 of the GST collected, and
  • 2% of the GST collected.

This is only if the main purpose is not to delay the payment of tax.

Option 3

If an unclaimed GST input tax deduction is within 2 years of when the claim was left out, or the error relates to:

  • an inability of the registered person to get a tax invoice
  • a dispute over the proper payment amount for the taxable supply to which the deduction relates
  • a mistaken understanding on the part of the registered person that the supply to which the deduction relates was not a taxable supply
  • a clear mistake or simple oversight of the registered person

Learn more by reading Section 20(3) of the GST Act 1985

Record keeping

You must keep records of the:

  • GST return period the error occurred in
  • GST amount involved
  • type of error, and
  • GST return period you made the correction in.

You need to give us this information if we ask for it.

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Correcting your GST return in the same taxable period

You may be able to correct errors for the same taxable period in myIR. If you cannot, you'll need to request for us to amend the assessment.

You'll need to provide the:

  • GST taxable period the error occurred in
  • GST amount involved and what the amended figures should be, and
  • type of error and why the change is needed.

If we agree we'll amend your original GST assessment and send you a notice of assessment. Do not send us a replacement GST return to amend the assessment.

Interest

We'll charge use-of-money interest where the reassessed GST is an amount to pay and over $100.

We'll pay use-of-money interest if the reassessed GST is a refund over $100.

Find out how interest rules apply

Penalties

We may ask for more information to consider if we’ll charge a shortfall penalty.

Find out more about shortfall penalties

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When you cannot correct your GST return

If you choose a particular tax position and change your mind about it, you cannot correct it. You must use our disputes process and:

Find out more about the disputes process initiated by the taxpayer