Skip to Content

myIR, payments and more

Non-profit organisations
Ngā rōpū moni kore hua

Managing your GST

What to do after you register for GST

Once your organisation is registered for GST, you must:

  • charge GST at 15% on all your sales, except for exempt supplies
  • give tax invoices to GST-registered persons within 28 days
  • keep GST invoices and receipts when you buy goods or services for your business
  • keep GST invoices to claim a GST credit for a supply of more than $50 (including GST)
  • keep any other records and paperwork to support the figures in your GST returns
  • calculate your sales and income and your purchases and expenses
  • make additional GST calculations, if applicable, eg for GST adjustments and provisional tax
  • calculate your GST total
  • complete your GST return and submit it to us by the due date
  • make GST payments to us, if applicable.

Working out your organisation's GST

You'll need to work out how to calculate your organisation's GST for your:

  • sales and income
  • purchases and expenses, and
  • total GST payable.

 Go to Working out your GST