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Filing your GST return

Once you're registered for GST you need to file regular GST returns. Find out more about completing and submitting your GST returns, making GST payments and getting refunds.

How do I file a GST return?

There are three ways to file a GST return:

Once you've completed your first GST in myIR or through accounting software you won't have paper returns mailed to you anymore, instead you will receive an email alert advising you when you need to file.

Know when your GST return is due

You need to complete a GST return at the end of each taxable period. We'll let you know when your GST return is due. If you file your GST returns electronically, we'll send you an email reminder. If you file a paper-based GST return, the due date is printed at the top of the GST return we post to you.

You can't get an extension of time to file a GST return, so it's important to know when your GST returns are due.

Avoid interest and penalties by filing and paying on time.

What do we mean when we say taxable period
There are options to file your GST returns monthly, two monthly or six-monthly. The period you choose is known as your taxable period or filing frequency.

Find out more about GST filing frequencies

Complete your GST return

Working out your GST explains all the calculations you need and where they go on your GST return. When you file your GST return in myIR or through accounting software many of these calculations are automatically done for you.

If you've:

  • paid out more GST than you've collected, you receive a GST refund
  • collected more GST then you've paid, you need to pay the balance to us by the due date.

File your GST return electronically

myIR Secure Online Services

File your GST return through myIR Secure Online Services. Benefits of filing in myIR include:

  • receiving email reminders when your GST returns are due to be filed
  • your personal details are already filled in and other information is tailored to your situation so you only complete sections relevant to you
  • you can save a draft and come back to it later
  • the system will do most of the calculations for you, making it easier and more accurate
  • you can review your GST return and make changes before you submit it
  • you get a confirmation receipt as soon as we receive your return
  • you can track whether your GST return is due for filing, saved as a draft, being processed or completed.

Watch our online GST filing demonstration to see how filing a GST return through myIR works

Accounting software

You can file your GST return through accounting software directly to Inland Revenue.

Benefits of filing through accounting software include:

  • your GST return data is already pre-populated from your sales and purchases figures.
  • you don't need to transfer your figures into your myIR or paper GST return.
  • you receive a real-time confirmation receipt of submission.
Note

If you have selected the ratio option to calculate your provisional tax, you can still prepare your GST return, but you can't submit through accounting software. You'll need to file your combined GST and provisional tax return (GST103) in myIR.

If you already use accounting software to manage your accounts, talk to your software provider about whether this filing feature is available as part of their software package.

Find out more about filing through accounting software

Getting someone else to file your GST return

You can authorise someone else to file your GST return:

Filing a paper-based GST return

Carefully check all the pre-printed information on the GST return we post to you. It's important that your phone number and address appear on the GST return, not your agent's. Also, please fill in the boxes completely. Don't use "as above" or "not applicable".

Make a GST payment or get a refund

GST payments

You make GST payments to us when you file your GST return. You can make payments:

  • in myIR when you file your return
  • electronically, through your bank
  • by credit or debit card online, or
  • by posting a cheque.

Avoid interest and penalties by paying GST by the due date

GST refunds

GST refunds will be direct credited within 15 working days of us receiving your return, unless we notify you that we intend to withhold payment or investigate the return.

Find out more about receiving a GST refund from us

Read the questions and answers about overcharging of late payment penalties

Next steps

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