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GST (Goods and services tax)

Calculate your GST total


Before you can calculate your GST total, you must first calculate your:

Now that you have calculated the GST on sales and income in Box 10 on your GST return and the GST on purchases and expenses in Box 14 on your GST return, you need to work out the difference. Write the answer in Box 15.

When you have GST to pay

If the amount in Box 10 is larger than the amount in Box 14, the difference is GST to pay. This means you'll have to make a GST payment to us.

You'll need to write the amount of your payment in Box 16. In most cases, this will simply mean copying the figure from Box 15.

However, if you are paying late and are including the late payment penalty and interest for this period, write the total payment including payment penalty and interest in Box 16.

When you get GST refunded

If the amount in Box 14 is larger than the amount in Box 10, the difference is GST to be refunded. This means you'll receive a GST refund from us.

Next steps