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Filing GST

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You must file a GST return for every taxable period, even if it is nil.

You cannot get an extension of time to file a GST return so you must file it on time.

When to file your GST return

Your GST return is due by the 28th of the month after the end of your taxable period.

For example, the GST return for the taxable period ending 31 May is due by 28 June.

There are 2 exceptions to this date:

  • The GST return for the taxable period ending 31 March is due by 7 May.
  • The GST return for the taxable period ending 30 November is due by 15 January.

Your GST payment is due on the same day as your GST return.

We may charge late filing and payment penalties. If you have paid out more GST than you've collected, you may receive a refund.

Paying your GST

Penalties and debt

GST refunds

Who else can file your GST return

If you want someone else to file your GST return you can either:

  • set up a nominated person
  • grant others access to your myIR account.

Nominated persons

Create web logon access for a myIR account

How to file your GST return

You can file your GST return either:

  • in myIR
  • through accounting software
  • by filing a paper return - we'll send you this if you do not have a myIR account.

If you use the ratio option to calculate your provisional tax, you can only file in myIR or by paper.

Provisional tax

Filing in myIR

You can file GST returns in your myIR account. The benefits of filing in myIR include:

  • instant confirmation you have filed your return
  • faster processing.

myIR Secure Online Services

Filing in accounting software

You can file GST returns with us through some accounting software. The benefits of filing through accounting software include:

  • your GST return is pre-populated so you do not need to copy figures into your myIR or paper return
  • instant confirmation you have filed your return.

Your software provider can confirm if this filing feature is available as part of their software package.

If you receive a letter saying you have not filed your GST return

If you've filed a return, check it has been received in myIR. If it's showing as received, you do not need to do anything. If it is not showing, you will need to file a new return.

Calculating your GST

Before you can work out your GST total, you need to calculate your sales and income and your purchases and expenses.

Calculating your GST