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GST transitional return GST104A

(published September 2010)

About this form

The rate of GST increased from 12.5% to 15% on 1 October 2010. This one-off GST transitional return is used when GST return periods spans the date of the rate change.

Complete this return to work out how much GST you must pay or how much you will be refunded. Instead of filing a paper return you can file your GST transitional return online - see "Get it done online".

PDF | 156kb | 2 pages

This form 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 form

If you are due to file a:

  • two-monthly return with the period ending 31 October 2010, or
  • six-monthly return with the period ending:
    • 31 October 2010
    • 30 November 2010
    • 31 December 2010
    • 31 January 2011
    • 28 February 2011

you'll need to use the:

  • 12.5% rate for the period up to and including 30 September 2010, and
  • 15% rate for the period on and after 1 October 2010.
What you will need
  • your registration number
  • period covered by this return
  • total sales and income
  • zero-rated supplies
  • total purchases and expenses

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

After you finish

Please print and sign the completed return and post it 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 >