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Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August can apply for a Resurgence Support Payment. Applications for the 3rd payment opened on 8 October. There has also been a change that affects some Commonly Owned Groups Find out more

Check your eligibility

Make sure you're eligible to use the accounting basis you want to change to.

Choosing your GST accounting basis

After logging into myIR, go to your GST account

Select 'I want to' ... 'More'

Select 'Update GST account details'

Select the accounting type you want to change to

What happens next

We'll contact you within 15 working days to let you know the date the change comes into effect.

You'll need to make adjustments in your next GST return for any outstanding debtors and creditors:

  • If you file your GST returns in myIR, fill in the debit adjustments and credit adjustments boxes.
  • If you file by paper use the GST adjustments calculation sheet - IR372 to calculate your adjustments. Fill in the 'Change of accounting basis' boxes then copy the figures into boxes 9 and 13 of your GST return.

The GST plus guide - IR546 tells you which adjustments you need to make depending on the accounting basis you're changing from and to.

Last updated: 28 Apr 2021
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