When and how to complete and file your GST return

Filing your returns electronically is the most accurate and efficient way to send us your GST information. 

You can file your return electronically either:

  • in your myIR Secure Online Services account, or
  • through your accounting software.

You must have an active myIR account and your software package must offer the GST filing service direct to Inland Revenue. If you're unsure whether you have this, please contact your software provider.

After you have filed your first GST return through myIR Secure Online Services, your next return will show up automatically under 'Things to do' when it's time for you to file again. Otherwise, if filing through software, you'll access your GST return directly in your software.

You can choose to receive an email from us letting you know that your GST return is in myIR ready to be completed and filed before the due date.

If you still haven't filed your return you'll get another email reminder three days before the due date.

Normally you have until the 28th of the month following your taxable period to file and pay any GST owing. For example, June's GST payment and return are due on 28 July.

However, there are two exceptions to this:

  • November's GST payment and return would normally be due on 28 December, we allow until 15 January.
  • March's GST payment and return would normally be due on 28 April, we allow until 7 May.
  • If the due date falls on a weekend, public holiday or regional anniversary day, then you can pay and file the GST return on the next business day.

Important: You can't get an extension of time to file a GST return. If you’re unable to file by the due date, you can delegate your tax agent or an employee to file for you.

Once you have filed your GST return online you can go directly to your bank website and make a payment using their 'pay tax' option.

Note: Even if you have no transactions in a period you'll need to file a nil return. However, if you are regularly filing 'nil' returns, you may need to consider de-registering for GST as you may not have a taxable activity.

  • How to calculate GST
  • How to complete your GST return