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Customers can register for GST on a 1-month, 2-month or 6-monthly basis. If you’re registered on a 6-montly basis, your last 6-month GST return was likely for the period ending 31 March 2020. Because of the COVID-19 pandemic, some customers may wish to file on a one-monthly basis to provide earlier access to any GST refunds.

Under the GST Act, you need to apply to change your filing frequency. Normally any change takes effect at the end of the period in which you apply. This means that if you wanted to change to a 1-month filing frequency, you needed to apply by 31 March.

However, because of COVID-19, the Commissioner has extended the time in which you can apply. If you had a 6-month period ending 31 March 2020 but did not apply to change to a 1-month taxable period before 31 March 2020, you can now still apply up until 30 June 2020.

You can apply by logging into myIR.

The Commissioner’s variation decision, COV 20/03 approving this extension can be found in the link below. Further details on changing your GST filing frequency can be found in our GST section.

Log in to myIR

COV 20/03 Variation of the application of s 15D(2) Goods and Services Tax Act 1985 to extend time to make an application to change GST taxable period

Changing your GST filing frequency