GST Return
GST-registered businesses must file a return for each period showing total sales (output tax at 15%), purchases (input tax claimed), and the net amount payable or refundable. The two-monthly filing cycle is the default with six periods per year. The reverse-charge GST rule applies to imported digital services from offshore providers.
Who this applies to
- All GST-registered businesses with taxable supplies over NZD 60,000 per year (mandatory registration threshold)
- Voluntarily GST-registered businesses with taxable supplies under NZD 60,000
- Businesses receiving imported digital services from offshore providers (reverse-charge GST)
What to file
GST Return (GST101A online, or via accounting software integration with myIR).
How to file
Via myIR at my.ird.govt.nz, via compatible accounting software (Xero, MYOB, etc.) with direct myIR filing integration, or via a registered tax agent.
Payment due
Same date as the filing deadline: 28th of the following month (or the modified dates for November and March periods).
Penalties for missing this deadline
Late filing: NZD 250 per late return. Late payment: 1% on the day after the due date, 4% seven days later. Use-of-money interest (UOMI) accrues from the due date on unpaid GST amounts.
Filing checklist
- Reconcile GST collected on sales (output tax) to the GST return figure
- Review all purchases to confirm input tax credits are claimed only on GST-bearing expenses used in the business
- Account for reverse-charge GST on any imported digital services (Google Ads, software subscriptions from offshore providers)
- Apply the 50% entertainment limit to input tax credits on entertainment expenditure
- Confirm filing frequency is correct for current turnover level (two-monthly, monthly, or quarterly)
Documents you'll need
- Sales invoices and records of GST collected for the period
- Purchase invoices and receipts showing GST paid
- Bank statements reconciled to GST records
- Records of any imported digital services for reverse-charge GST
Common mistakes to avoid
- Missing the modified due dates for November (15 January) and March (7 May) periods by assuming the standard 28th-of-the-following-month rule applies
- Claiming 100% input tax credits on entertainment expenses rather than the 50% that applies under Section DB 6
- Failing to account for reverse-charge GST on offshore digital advertising such as Google Ads and Meta Ads
Never miss a New Zealand deadline
AccountsOS tracks every Inland Revenue (IRD / Te Tari Taake) and New Zealand Companies Office deadline and reminds you weeks ahead.
Try Free