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You can correct certain errors in your GST return in myIR Secure Online Services.
You can correct errors in the next taxable period when:
You can claim it in a following taxable period provided the above criteria is met.
If you’ve made an error calculating the amount of GST you’ve collected you can correct it in a following taxable period, as long as the purpose isn’t to delay the payment of tax, when the total discrepancy is equal to or less than both:
You must keep records of the:
You need to give us this informaiton if we ask for it.
You may be able to correct errors for the same taxable period in myIR. If you can't, you'll need to request for us to amed the assessment.
You'll need to provide the:
If we agree we'll amend your original GST assessment and send you a notice of assessment. Don't send us a replacement GST return to amend the assessment.
Alternatively, section 20(3) of the GST Act 1985 allows a taxpayer to include a GST input tax deduction not claimed in an earlier return period in a later return period.
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.
We may ask for more information to consider if we’ll charge a shortfall penalty.
If you choose a particular tax position and change your mind about it, you can't correct it. You must use our disputes process and: