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GST transitional and provisional tax return GST104B

(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 and provisional tax return is used when GST return period spans the date of the rate change.

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.

PDF | 159kb | 3 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.

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.

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

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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 >