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Goods and services tax (GST)


Goods and services tax (GST) and provisional tax return GST103B

(published October 2010) 

About this return

Only complete this return if you pay provisional tax and are registered for GST. Completing this return will help you work out how much GST you must pay or how much you will be refunded.

A better way to file your GST return is through myIR Secure Online Services. This new service allows you to file your GST return or GST and provisional tax return through myIR. The form will be pre-populated with your personal information and tailored to your situation so you'll only be asked to complete sections relevant to your situation.

Adobe Acrobat PDF | 110kb | 2 pages

This return can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this return

This return is for customers who are liable for provisional tax and registered for GST. You can use this return to pay your provisional tax with your GST.

If you have a GST refund you may offset this against your provisional tax obligation by transferring the refund to your provisional tax liability.

Use this form if you haven't received your return for the period.

You can complete and submit your GST return online through myIR Secure Online Services. Your return will be made available in your account usually at the end of your taxable period.

What you will need
  • your registration number
  • period covered by this return
  • total sales and income
  • zero-rated supplies
  • total purchases and expenses
  • if you use the ratio option, your ratio percentage from your notification letter
  • your asset adjustment amount for the relevant period. If you're filing a monthly GST return and a compulsory provisional tax instalment is due, please have the asset adjustment amount for the previous month ready.
  • total purchases and expenses

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After you finish

Please print, sign and post the completed return to your nearest Inland Revenue office.

You may wish to keep a copy of this return for your personal records.

List of postal addresses for Inland Revenue >