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What's on this page
- Correcting your GST return in the next taxable period
- Correcting your GST return in the same taxable period
- When you can't correct your GST return
You can correct errors in the next taxable period when:
- you provided a return and the assessment of the GST liability has one or more minor errors
- the error was caused by a clear mistake, simple oversight or mistaken understanding, and
- the total discrepancy in the assessment caused by the error is $1,000 or less.
If you haven’t claimed an expense for GST in one taxable period
You can claim it in a following taxable period provided the above criteria is met.
You must keep records of the:
- GST return period the error occurred in
- GST amount involved
- type of error, and
- GST return period you made the correction in.
You need to give us this informaiton if we ask for it.
You may be able to correct errors for the same taxable period in myIR. If you can't, you'll need to request for us to amed the assessment.
You'll need to provide the:
- GST taxable period the error occurred in
- GST amount involved and what the amended figures should be, and
- type of error and why the change is needed.
If we agree we'll amend your original GST assessment and send you a notice of assessment. Don't send us a replacement GST return to amend the assessment.
Alternatively, section 20(3) of the GST Act 1985 allows a taxpayer to include a GST input tax deduction not claimed in an earlier return period in a later return period.
We'll charge use-of-money interest where the reassessed GST is an amount to pay and over $100.
We'll pay use-of-money interest if the reassessed GST is a refund over $100.
We may ask for more information to consider if we’ll charge a shortfall penalty.
If you choose a particular tax position and change your mind about it, you can't correct it. You must use our disputes process and:
- complete a Notice of proposed adjustment (IR770), and
- send it to us no later than four months after the due date of your GST return.