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GST (Goods and services tax) Te tāke hokohoko

GST filing frequency

When you register for GST we ask you how often you want to file your GST returns. The period you choose is known as your taxable period or filing frequency. There are options to file your GST returns monthly, two-monthly or six-monthly. If you don’t choose, we'll put you on the two-monthly option.

Monthly GST filing

  • Anyone can choose to file GST returns monthly.
  • You must file monthly GST returns if your annual turnover exceeds, or is likely to exceed, $24 million.
  • Monthly returns are a good choice if you're likely to get regular GST refunds, for example if you're an exporter.

Two-monthly GST filing

  • Two-monthly GST return filing is the standard option.
  • You can choose to file your GST returns on odd months (January, March, May etc) or even months (February, April, June etc).
  • Filing your GST returns every two months helps keep you on top of your GST requirements.
  • Many businesses say that completing GST returns every two months helps keep their paperwork up to date.

Six-monthly GST filing

  • Filing GST returns every six months is an option for smaller businesses with fewer transactions.
  • You can choose the six-monthly filing option if the value of your total sales was less than $500,000 in the last 12 months or will most likely be less than $500,000 in the next 12 months.
  • You only have to file two returns a year, but it can be a big job to account for six months' worth of trading in one go.

Change how often you file

You can change to any filing frequency you qualify for at any time. You can do this by submitting a Change GST registration request (find in your My GST tab) in myIR Secure Online Services.

We'll tell you when to start using your new filing frequency. Don't change until you hear from us.

File and pay on time

Make sure you file your GST returns and pay any GST owing by the due date. Filing or paying late could mean you're charged penalties and interest. 

Find out more about due dates

Next steps

Once you've chosen your filing frequency, find out the next steps in the GST registration process.

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