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Online GST (and provisional tax) return (GST101/GST103)

The following information supports the online GST return. You can find this and all our other interactive forms at "Get it done online", "Work it out" and "Forms and guides".

Panel 1 - GST registration number and DLN number

When you send your GST return to us, we use the GST registration number, DLN number and period end date to:

• allow the return to be passed directly into our computer system
• help confirm that the person sending the return is authorised to do so.

If any of this information doesn't match with our records there will be a delay in processing the return and sending the assessment or refund. We may need to phone you to ask which business and period the return was intended for.

To get the best possible service please use the DLN number printed at the top of the paper return for the GST return you are filing online. The DLN is a 14 character number - all the characters are numerals except the second to last which is a capital letter. If you don't have the DLN number, call us on 0800 377 776 and we can help.

Choosing a method to complete your return

Depending on your accounting system, you may know either:

• your total sales/income and purchases/expenses, or
• the GST content of your total sales/income and purchases/expenses.

If you choose the first option (knowing your sales/income or purchases/expenses) the GST content of these amounts will be worked out for you when you complete the return.

If you choose the second option (knowing your GST on sales/income or GST on purchases/expenses) the total sales/income or purchases/expenses will be worked out for you when you complete the return. This option is particularly useful if you use the payments basis of accounting and you complete a cashbook with a GST column.

Panel 3a - Address change

If your address is different to the preprinted address on the paper return you received from us, you'll need to change it here so we can make sure we send your returns to the correct address in the future.

If your address is a PO Box number, please show your box lobby (this is the location of your post office box, such as "Wellington Mail Centre" or "Shortland Street"). If you are unsure what your box lobby is or whether you have one, please contact NZ Post on 0800 501 501.

Panel 5 - Working out sales and income

Your accounting basis will determine which sales and income you enter at this panel. The accounting basis you use is printed on the paper copy of your GST return.

Invoice and hybrid basis of accounting

If you are using the invoice or hybrid basis, add up all the:

• invoices issued and
• payments received where no invoice has been issued

for taxable supplies you made in the period covered by the return.

Payments basis of accounting

If you are using the payments basis, add up all the payments you received during the period for taxable supplies you made.

Remember to account for cheques, credit cards, EFTPOS transactions and cash when you receive them even if you haven't banked them at the end of the period covered by the return.

Enter the appropriate amount of sales and income at Panel 5. The GST content will be worked out for you. If you made no sales or had no income enter 0 at Panel 5.

Panel 6 - Zero rated supplies

If your sales and income includes any zero-rated supplies, enter the amount of these at Panel 6. If you didn't make any zero-rated supplies enter 0 at Panel 6.

Exporters are the people most likely to make zero-rated supplies, as goods that are exported can qualify for zero-rating.

Other zero-rated supplies include:

• sale of a going concern
• duty-free goods
• goods not in new Zealand at the time of supply
• services performed outside New Zealand

For more information about zero-rated supplies see Part 4 of the GST Guide (IR375) or zero-rated supplies.

Panel 8 - GST on liable sales

If you already know the GST content of your sales and income enter it at Panel 8.

Your accounting basis will determine which amount of GST on your sales and income you enter at this panel. The accounting basis you use is printed on the paper copy of your GST return.

Invoice and hybrid basis of accounting

If you are using the invoice or hybrid basis, add up all the

• invoices issued, and
• payments received where no invoice has been issued

for taxable supplies you made in the period covered by the return.

Enter the appropriate amount of GST on sales and income at Panel 8. The sales and income will be calculated for you. If you didn't receive any income or issue any invoices enter 0 at Panel 8.

Payments basis of accounting

If you are using the payments basis, add up all the GST on payments you received during the period for taxable supplies you made.

Remember to account for cheques, credit cards, EFTPOS transactions and cash when you receive them even if you haven't banked them at the end of the period covered by the return.

If you complete a cashbook, add up the GST column for the period covered by this return and enter this total at Panel 8. The sales and income will be worked out for you.

If you don't use a cashbook, enter the appropriate amount of GST on sales and income at Panel 8. The sales and income will be calculated for you.

If you didn't receive any sales or income enter 0 at Panel 8.

Panel 9 - Adjustments

Panel 9 is for GST adjustments to be added in with GST on sales and income. Use a GST adjustments calculation sheet then enter the total in Panel 9. Show only the GST content of these adjustments. If you don't need to make any adjustments enter 0 at Panel 9.

The GST adjustments calculation sheet is designed to help you prepare your GST return. Use it to record the adjustments you need to make. Attach the sheet to your copy of the return and keep full details on how these items have been calculated. The calculation sheet lists the items for which you need to make adjustments.

Some adjustments that you may make here include:

• private use of business goods or services
• assets kept after you cease to be registered
• entertainment expenses
• change of accounting basis
• goods and services used in making exempt supplies
• barter
• exported second hand goods
• insurance payments received.

For further information see Part 5 of the GST Guide (IR375) or GST adjustments.

Panel 11 - Working out purchases and expenses

GST-registered people are able to claim back GST on business related purchases and expenses. The GST claimable can differ depending on whether you use the invoice, payments or hybrid basis of accounting. The accounting basis you use is printed on the paper copy of your GST return.

Invoice basis of accounting

If you are using the invoice basis, work out GST on purchases and expenses for the period by adding up the amount of all purchases and expenses for which you hold the necessary invoices or details. If you didn't have any purchases or expenses enter 0 at Panel 11.

Payments and hybrid basis of accounting

If you use the payments or hybrid basis of accounting, add up all the payments you made for purchases or expenses during the period for which you hold the necessary invoices or details. If you didn't have any purchases or expenses enter 0 at Panel 11.

Panel 12 - GST on purchase and expenses

If you already know the GST content of your purchases and expenses enter it at Panel 12.

Your accounting basis will determine which amount of GST on your purchase and expenses you enter at this panel. The accounting basis you use is printed on the paper copy of your GST return.

Invoice basis of accounting

If you are using the invoice basis, add up all the GST on purchases and expenses for the period for which you hold the necessary invoices or details.

Enter the appropriate amount of GST on purchases and expenses at Panel 12. The purchase and expenses will be calculated for you. If you didn't have any purchases or expenses enter 0 at Panel 12.

Payments and hybrid basis of accounting

If you are using the payments or hybrid basis, add up all the GST on payments you made for purchase and expenses for the period for which you hold the necessary invoices or details.

Remember to account for cheques, credit cards, EFTPOS transactions and cash when you pay them even if they haven't been processed in your bank account at the end of your taxable period.

If you complete a cashbook add up the GST column for the period covered by this return and enter this total at Panel 12. The purchases and expenses will be worked out for you.

If you don't use a cashbook, enter the appropriate amount of GST on purchases and expenses at Panel 12. The purchases and expenses will be calculated for you.

If you didn't have any purchases or expenses enter 0 at Panel 12.

Panel 13 - Adjustments

Panel 13 is for GST adjustments to be claimed along with GST on purchases and expenses. Use a GST adjustments calculation sheet then enter the total in Panel 13. Only show the GST content of these adjustments. If you don't need to make any adjustments enter 0 at Panel 13.

The GST adjustments calculation sheet is designed to help you prepare your GST return. Use it to record the adjustments you need to make. Attach the sheet to your copy of the return and keep full details on how these items have been calculated. The calculation sheet lists the items for which you need to make adjustments.

Some adjustments that you may make here include:

• business use of private goods or services
• change of accounting basis
• GST paid to or invoiced by the New Zealand Customs Service
• bad debts written off (invoice/hybrid accounting basis only).

Ratio option for provisional tax:

If you've elected to use the ratio option to calculate your provisional tax, you can calculate your provisional tax instalment using this online service. Please refer to the GST and provisional tax return (GST103) that we send you to see which boxes you need fill in.

For more information about the ratio option, the eligibility criteria how it works and provisional tax in general, please see our Provisional tax guide (IR289).

Transfer GST sales from page 1 - Box 16

To work out your provisional tax instalment using the ratio option, transfer your total sales and income that you entered into Box 5 to Box 16.

One-monthly GST filers - Box 17

Using the ratio option, you need to make six provisional tax instalments each year. As you file GST every month, this means you need to pay previsional tax with every second GST and provisional tax return (GST103).

You can calculate your provisional tax instalment using this online service. The GST and provisional tax return (GST103) we send you will show you if a compulsory provisional tax instalment is due or not.

If there's a compulsory provisional tax instalment due, you need to include last month's sales in Box 17. Please check your records for last month's GST sales.

It's important to file your GST and provisional tax using this service or by post on your GST and provisional tax return (GST103) by the due date each month.

More than one GST registration - Box 19

If you have more than one branch/company which file GST returns every month you need to include the GST sales for the other branch(es)/company(ies) from this month's and last month's GST and provisional tax returns.

Disposal of an asset - Box 21

If you've sold an asset, you can make an adjustment for the asset's worth. This will reduce the amount of total GST taxable supplies by the amount of the asset sale for the purpose of calculating your provisional tax.

The criteria for making an asset adjustment are:

• The asset is not revenue account property.
• The value of asset is the greater of:
  • an amount equal to 5% of the total taxable supplies in the last 12 months, or
  • $1,000.

For customers using the payment basis, the amount claimable is limited to the amount that must be declared as an income over the two-month period for the asset.

Where do I find my ratio percentage?

Your ratio percentage will be sent to you by letter and also pre-printed on your GST and provisional tax return (GST103).

How do I calculate my provisional tax instalment? (Box 23)

Follow steps 16 to 22. Multiply the amount in Box 22 by your ratio percentage and put the answer in Box 23.

Please remember - these returns are tailored to your circumstances. Some boxes won't show on your personal return because you don't need to complete them.

Voluntary periods - Box 24

If your GST and provisional tax return shows a voluntary payment period for provisional tax, you have the opportunity to make a voluntary provisional tax payment. This will help to reduce your income tax owing at the end of the year.

It's important to remember any voluntary payments you've made, when you calculate your compulsory provisional tax instalments.

If the GST and provisional tax return we send you in the post shows a voluntary payment period, and you wish to make a voluntary payment then please put this in Box 24.

Transferring GST refunds to provisional tax - Box 25

If you've worked out that you'll receive a refund in Box 15, you can choose to transfer some or all of this credit to your provisional tax. Enter the amount you'd like to transfer to your provisional tax in Box 25.

Combined GST and provisional tax payments - Box 27 and Box 28

If you have GST to pay in Box 15 put this figure in Box 27. Add Box 26 and Box 27. The total GST and provisional tax payment due is shown in Box 28.

Additional information

You can send us extra information that you'd like us to know about your GST and provisional tax return. If you click "yes", this will open a section where you can type in the extra information. If you don't have any extra information you'd like us to know, please click "no".

 

 

Date published: 11 Dec 2008

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