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You'll need to make sure you've correctly calculated your GST before filing your return. Most people file their GST return in myIR which does the calculations for you. If you file a paper return the form tells you what calculations to make.

Regardless of how you file you need to work out your total:

  • sales and income
  • zero-rated supplies
  • debit adjustments
  • purchases and expenses
  • credit adjustments

Sales and income

The way you work out your total sales and income depends on the accounting basis you use.

You use the invoice or hybrid basis You use the payments basis
In your GST return for the period include:
  • amounts you’ve notified customers to pay by invoice, even if you have not been paid yet
  • the full sale price amount if customers have paid any amount before you’ve invoiced them.
In your GST return for the period include:
  • amounts you've been paid by customers.

Zero-rated supplies

Add up all your zero-rated supplies for the taxable period.

Zero-rated supplies

Debit adjustments

Add up all your debit adjustments for the taxable period.

Other GST debit adjustments

Purchases and expenses

The way you work out your total purchases and expenses depends on the accounting basis you use.

You use the invoice basis You use the payments or hybrid basis
In your GST return for the period include:
  • amounts you’ve paid to or been invoiced by suppliers if you hold taxable supply information, even if you have not paid the full amount yet.
In your GST return for the period include:
  • amounts you've paid to suppliers if you hold taxable supply information.

Find out more about taxable supply information.

How taxable supply information for GST works

You can only claim part of the GST charged on a purchase that will only partly be used in your business.

GST adjustments for business, private and exempt use

Credit adjustments

Add up all your credit adjustments for the taxable period.

GST credit adjustments

Using the GST rate

myIR will tell you how much GST you have to pay or will be refunded. If you file a paper return, the form tells you what calculations to make.

You can find examples of how to use the GST rate calculations below.

What GST is

Paying GST

GST refunds

Example: Adding GST to an amount that does not include it

Hine sells headphones for $100 not including GST. They need to work out how much GST to add to the price. The rate of GST is 15%, so they multiply the $100 price by 0.15 and get $15. Hine can add $15 to the original $100 price. The total price is $115 including GST.

Example: Removing GST from an amount that includes it

Arthur needs to know what the price of the headphones was before Hine added GST. Arthur takes the total price with GST, $115, and multiplies it by 3. They divide that total by 23 and get $15. This is the GST part of the total price. Arthur takes away the GST amount, $15, from the total price, $115, and gets $100. The original price was $100 not including GST.

Last updated: 14 Apr 2025
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