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Te uta i te tāke hokohoko Charging GST

  • Home
    • GST
      • What GST is
      • Registering for GST
      • Charging GST
        • GST on property transactions
        • Zero-rated supplies
        • Exempt supplies
        • Special supplies
        • GST and koha
      • Tax invoices for GST
      • Claiming GST
      • GST adjustments
      • Filing and paying GST and refunds - GH
      • Changing your filing frequency or accounting basis
      • GST for overseas business
      • GST groups
      • Cancelling your GST registration

GST Dates

  • MAR 28
    Your GST return and payment is due for the taxable period ending February.
  • MAY 8
    Your GST return and payment is due for the taxable period ending 31 March.
  • MAY 29
    Your GST return and payment is due for the taxable period ending 30 April.
  • All GST dates
What
If you have registered for GST and are making supplies to your customers.
When
When you have to charge GST at 15%, when you have to charge GST at 0%, and when your supplies are exempt from GST.

If you're registered for GST, you'll need to charge GST at 15% on most taxable supplies you make. This means you pay 15% of the price you charge for your goods and services to us. You can do this by either:

  • adding GST to your prices (for example, $100 plus GST for a total of $115)
  • taking GST off the price you receive (for example, $100 including GST, which is 3/23 of $100, or $13.04)

If you add GST to your prices, you keep the price you charged. If your prices include GST, some of your price becomes GST which you have to pay to us. The GST your charge on your supplies is output tax.

When you do not charge GST

Some supplies you make might not have GST charged at 15%. These supplies might be:

  • land sales
  • zero-rated supplies
  • exempt supplies
  • special supplies.

Land sales

If you are buying or selling land our land sales and GST - IR730 will help you avoid costly mistakes with your GST. Only general information is included - you should talk to a tax advisor.  

Land sales and GST IR730 2015 (PDF 72KB) Download guide
GST plus -Working out specific GST issues IR546 Apr 2022 (PDF 161KB) Download guide
2021 IR546 (PDF 132KB) Download guide

Pages in this section
  • GST on property transactions Do you need to pay GST when you're buying or selling a residential or commercial property?
  • Zero-rated supplies Some taxable supplies are taxed at the rate of 0% instead of 15% in certain situations.
  • Exempt supplies Goods and services which are not subject to GST and not included in your GST return.
  • Special supplies Supplies that are different from the normal business sales or purchases.
  • GST and koha If your koha is an unconditional gift you do not have to pay GST on it.

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