Chapter 6

GST returns and due dates

As a GST-registered business you’ll declare how much you’ve collected and paid. You do this by filing GST returns.

A GST document being scanned onto a computer screen

Information you will need

You’ll need a record of how much GST you collected on sales, and how much was paid on purchases. You won’t need to submit tax invoices when you lodge your GST return, but you will need to have them on hand. The IRD may ask to see them later.

Four ways to file GST

You can choose to file your GST return:

GST due dates

Your GST due date will depend on when you registered, and your filing frequency. You may be penalised if you miss your deadline.

GST payment

If your return says that you owe GST, you’re generally required to make that payment on the same day. You can pay via credit card, debit card, internet banking, or direct debit.

With direct debit, you authorise IRD to withdraw the GST you owe directly from your business bank account when it’s due. That way you don’t have to worry about missing a deadline.

Interest and fees may be charged on late payments. If you don’t have the money to pay your GST bill, get in touch with the IRD. They can help you out with a payment plan.

Getting a GST refund

If you paid more GST than you collected, the IRD will owe you a refund. It will be paid directly into your nominated bank account.

Disclaimer: Xero does not provide accounting, tax, business or legal advice. This guide has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business or before taking action in relation to any of the provided content.

Guide to GST

Making a start with GST? Don’t worry. It’s a little extra admin, but follow our guide and you’ll soon be on top of it.

Download the guide to GST

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