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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.
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.
You can nominate someone else to file your GST return in myIR.
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.
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.
You can file your GST return directly to us through accounting software. The benefits of filing through accounting software include:
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.
You make GST payments to us when you file your GST return by:
GST refunds will be direct credited within 15 working days of us receiving your return unless we notify you we intend to:
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.
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:
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.
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.