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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

You need to file regular GST returns. How often you file depends on your sales.

You choose your filing frequency when you register for GST.

Filing frequency

Who is eligible

Who it's suitable for

Monthly

  • Anyone.
  • You must file monthly if your sales are over $24 million in any 12-month period.
  • For a GST group the $24 million applies to the group as a whole.

Customers likely to get regular GST refunds.

Two-monthly

  • Anyone with sales under $24 million in any 12-month period.
  • For a GST group the $24 million applies to the group as a whole.

Customers who find regular filing helps them keep on top of paperwork.

Six-monthly

  • Anyone with sales under $500,000 in any 12-month period.
  • For a GST group the $500,000 applies to the group as a whole.
  • Customers with few sales and purchases.
  • You only need to file two returns a year but it can be a big job to account for six months' worth of trading in one go.

Once you've chosen your filing frequency, make note of when your returns and payments are due.

Last updated: 28 Apr 2021
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