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GST (Goods and services tax) Te tāke hokohoko

Filing your GST return

Once you're registered for GST you need to file regular GST returns. Find out more about completing and submitting your GST returns, making GST payments and getting refunds.

Filing your GST return

You need to file a GST return at the end of every taxable period. You can do this:

If you're GST-registered and have a myIR account, you won't have paper returns mailed to you. We'll send you an email to let you know when your GST return is due.

You can't get an extension of time to file a GST return, so it's important to know when your GST returns are due.

Getting someone else to file your GST return

You can nominate someone else to file your GST return in myIR.

What a taxable period is

There are options to file your GST returns monthly, two monthly or six-monthly. The period you choose is known as your taxable period or filing frequency.

Find out more about GST filing frequencies

Completing your GST return

Our Working out your GST page explains what you need and how to complete your GST return. When you file your GST return in myIR or through accounting software many of your calculations are done for you.

If you've:

  • Paid out more GST than you've collected, you receive a GST refund.
  • Collected more GST then you paid, you need to pay the balance to us by the due date.

Filing through accounting software

You can file your GST return directly to us through accounting software. The benefits of filing through accounting software include:

  • your GST return data is already pre-populated from your sales and purchase figures
  • you don't need to transfer your figures into your myIR or paper GST return
  • you receive a real-time confirmation receipt of submission.

If you have selected the ratio option to calculate your provisional tax, you can still prepare your GST return, but you can't submit through accounting software. You'll need to file your combined GST and provisional tax return (GST103) in myIR.

If you already use accounting software to manage your accounts, talk to your software provider about whether this filing feature is available as part of their software package.

Making a GST payment or getting a refund

GST payments

You make GST payments to us when you file your GST return by:

  • internet banking
  • credit or debit card, or
  • direct debit.

Avoid interest and penalties by paying GST by the due date

GST refunds

GST refunds will be direct credited within 15 working days of us receiving your return unless we notify you we intend to:

  • withhold payment, or
  • investigate the return.

Find out more about receiving a GST refund from us

Setting up an instalment arrangement

If you’re going through financial difficulty and cannot pay GST on time, an instalment arrangement proposal is one option to pay what you owe.

You can request an instalment arrangement to pay an overdue amount or to start making regular payments towards an amount that's not overdue.

Instalment arrangements for GST can be done through your myIR account. Login or register for myIR.

How the process works

Once you've applied for an instalment arrangement, we'll review your proposal and contact you within seven working days to let you know if:

  • we accepted your proposal, or
  • we need more information to help us make a decision.

Note: If you are not approved for an instalment arrangement proposal, you must pay your GST on time. Failure to pay may result in late payment penalties and interest charges.

Received a letter saying I haven't filed my GST return but it's been sent

You can check if we have your GST return by logging into myIR and selecting the GST tab. From there, you can view whether your return is showing or marked as overdue. If it's showing as received, you don’t need to do anything.

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