Skip to main content

COVID-19 - Level 1 If you've been affected by COVID-19, we may be able to help. Find out more

Guided help articles

Guided help articles are meant to help you find your way with most tax situations, but they do not replace tax laws in New Zealand. Depending on your situation, you may want to consult a tax professional.

How do I calculate and file my GST?

You must file a GST return for every taxable period using the accounting basis you've chosen, even if it's a nil return.

Your taxable period is the number of months in the filing frequency you've chosen.

Your accounting basis is the way you choose to report your GST to us.

A nil return is when you do not make any sales and you have not purchased any goods or services during the taxable period.

You cannot get an extension of time to file a GST return, so you must file it on time. A GST return is due by the 28th of the month after the end of your taxable period.

loading component...