Once you have registered for GST, file GST returns quarterly and ensure the correct information is provided to customers and included on customs documents.
You will need to provide a receipt to consumers if you have charged them GST on some or all of the goods in a transaction. This receipt can then be used as evidence for the New Zealand Customs Service that GST has already been charged and paid on the goods.
The receipt must include the:
- name and GST number of the supplier
- date of the supply
- issue date of the receipt (if different from the date of the supply)
- description of the goods supplied
- price paid for the goods and the amount of GST included, which may be expressed in a foreign currency
- list of which goods have had GST charged.