Register now
Working out your GST
Before you register for GST, make sure that you:
- have an IRD number
- know your BIC (business industry classification) code, and
- chose the accounting basis and the taxable period that works best for you.
Note
If you don't choose a taxable period, you'll automatically be given the two-monthly taxable period.
Register online
You can register for GST online by using our online GST registration form. You can find it under Get it done online >. Your registration will be effective from the date you apply.
Other registration options
You can register for GST by completing the GST registration (IR360) form. You can find it under Forms and guides >.
To complete the form:
- fill it in on your screen
- print a copy for us and a copy for your own records, and
- post the form to us.
Alternatively, you can order the GST registration (IR360) form through INFOexpress by calling 0800 257 773.
Note
Your tax agent can also complete the form through E-file correspondence.
Backdating your registration
Important: Your registration will be effective from the date you apply. In exceptional circumstances, you can apply for your registration to be effective from a date in the past. We may approve backdating if you can show that it would be unfair not to make your registration effective from the date you've requested. Examples we'd consider include if you:
- had a legitimate reasons for not registering earlier, or
- have kept accurate accounting records of the supplies you have made over the period.
Note
If you want your registration backdated, you can't register online. You need to:
- register using the GST registration form, and
- attach a letter that explains why you want your registration backdated.
Find out more
Next steps
Date published: 24 Mar 2009
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