Choosing your GST filing frequency

Skip to main content

GST Dates

NOV 4

Your GST return and payment are due for the taxable period ending 30 September. (This is an extension of the usual 28 October due date.)
NOV 28

Your GST return and payment is due for the taxable period ending 31 October.
JAN 15

Your GST return and payment is due for the taxable period ending 30 November.

All GST dates

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