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Goods and services tax forms and guides for Tax Agents

Title and summary Number

GST guide

This guide is for all businesses and organisations that charge GST and need information about how to do this. It tells you how to fill in your GST forms, avoid incurring penalties, and how and when GST is refunded to you.


Goods and services tax (GST) return for tax agents

Complete this return to work out how much GST you must pay or how much you will be refunded.

Note: a better way to file GST returns on behalf of your clients is through E-File or using the GST return (tax agents) online form (see the link in the section below).


Land sales and GST

This factsheet gives you a general overview of the GST rules that apply when you buy or sell land.


Model cashbook

An example of a cashbook when you use a payment basis to calculate your GST.


Online trading tax implications

This factsheet tells you about your tax obligations if you sell goods or services online. When you're selling goods or services online, you have the same tax obligations as any other business.


Non-resident GST business claimant registration IR564

Use this service if you're an overseas business wanting to apply for GST registration.

IR235 GST and provisional tax quick reference summary sheet

A quick reference guide to GST and provisional tax that shows you how and when they must be paid.