Skip to content
NZ
Log InRegister

GST Returns

GST is one of those obligations that looks simple until it isn't. Some GST returns are straightforward, but zero-rated transactions, private-use adjustments, second-hand goods, and special supply rules need handling properly. ​

Errors are expensive, whether that's IRD penalties and interest or GST you've quietly overpaid for years without realising.​

We prepare and file your GST returns each period, with the corrections and adjustments handled so you know the return going to Inland Revenue is accurate.​

How it works

You reconcile

Make sure all your transactions for the GST period are reconciled. (We'll send a reminder after the period closes.​

We review and adjust

We check for errors, account for private-use portions, and make any corrections needed.​

You approve

We send the return for you to review and approve​

We file and remind

The GST return is filed with the IRD, the payment (or refund) amount is confirmed, and reminders are sent ahead of the due date​

Filing Options

How often do you need to file?

The IRD offers three GST filing frequencies. The right one depends on your turnover, cash flow, and how your business is structured.

Monthly filing

File and pay GST every month. Gives you more regular visibility over your GST position and suits businesses with high turnover or frequent refunds.

Two-monthly filing

The most common filing frequency in NZ. Filing every two months balances the admin burden with regular reconciliation and a manageable payment cycle.

Six-monthly filing

Only available for businesses with turnover under $500,000 and no regular GST refunds. Less frequent admin, but larger payments when they fall due.

GST FAQS

Frequently asked questions

A GST return is a report you must file with the IRD that summarises the GST you’ve collected and paid over a specified period of time.Depending on your business this is a monthly, two-monthly or six-monthly period.Based on the return, businesses either make a payment to the IRD or receive a refund.
If you carry out any form of business activity with a turnover of $60,000+ annually, you must be GST-registered and file GST returns.
Yes, you can file via myIR or some accounting software. The main reason to use an accountant is that GST rules can be complex. A GST return is not just declaring the GST on sales and the GST on purchases, but also covers zero-rated supplies, private-use adjustments, cross-border transactions and other manual adjustments.
Reconciling transactions - View our bookkeeping service page for further information if you'd like us to handle your reconciling as well.GST payment - We do not make any tax payments to the IRD on behalf of our clients.

GST resources

A shop labelled second-hand store.Read more about GST on second-hand goods
Tax

GST on second-hand goods

June, 2025

Navigating GST on second-hand goods can be tricky. Learn how it works, common rules, and how to claim GST on used i...

Read more about GST on second-hand goods
Lady using credit card with phone representing unique treatment of GST on some transactions.Read more about GST - special transactions
Tax

GST - special transactions

April, 2025

GST can be a minefiled and there are some transactions that may require additional attention.

Read more about GST - special transactions
GST regulation updates for businesses listing their services via a digital marketplaceRead more about GST regulation updates for businesses listing their services via a digital marketplace
Industry news

GST regulation updates for businesses listing their services via a digital marketplace

April, 2024

Stay informed and learn the new rules on the latest GST regulation updates for businesses using digital apps/platfo...

Read more about GST regulation updates for businesses listing their services via a digital marketplace