# GST Return

Country: New Zealand
When: Two-monthly default: 28th of the month following the period end. Exceptions: period ending 30 November is due 15 January (not 28 December); period ending 31 March is due 7 May (not 28 April). Monthly and quarterly options available.
Tax year: 2025

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).

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.ird.govt.nz/gst/filing-and-paying-gst-and-refunds