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Industry guidelines Ngā aratohu ahumahi

If you file late or don't file your non-resident GST business returns

If you file late or don't file your GST returns

If you've filed three consecutive GST returns late, or not filed them, we may cancel your GST registration.

If you can't file your return by the due date contact us as soon as possible.

Consequences of cancellation

If we cancel your GST registration, you and any of your associated entities will be unable to register as a non-resident GST business claimant for the following five years.

Date cancellation takes effect

If we cancel your GST registration because you file late or do not file your GST registration:

  • it will stop at the end of your second taxable period, and
  • the five-year period will take effect from the following day.

We'll notify you when we've done this including the date we ended your registration.

Your obligations during period of cancellation

You must still meet all the obligations you incurred while you were GST registered. This includes:

  • keeping all your GST records for seven years, and
  • making an adjustment in your final GST return for any business assets you have in New Zealand. If you've already filed your return you'll need to contact us.