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You can correct certain errors in your GST return in myIR Secure Online Services.
If you’ve made an error calculating the amount of GST you’ve collected, you can correct it in a following taxable period when:
If the total discrepancy for the period where the error arose is equal to or less than both:
This is only if the main purpose is not to delay the payment of tax.
If an unclaimed GST input tax deduction is within 2 years of when the claim was left out, or the error relates to:
Learn more by reading Section 20(3) of the GST Act 1985
You must keep records of the:
You need to give us this information if we ask for it.
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:
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.
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 cannot correct it. You must use our disputes process and: