How to File a GST Return in New Zealand 2026
Once you are registered for GST, you file regular returns showing GST collected on sales and GST paid on expenses.
Updated April 2026
Once you are registered for GST, you file a return every one, two, or six months showing GST collected on sales and GST paid on expenses. The difference is what you pay to IRD - or what IRD refunds to you. Most businesses file online through myIR.
How GST returns work
Every GST return has two sides:
- GST collected - the 15% you charged customers on taxable sales.
- GST paid, or input tax - the GST you paid on business expenses.
If you collected more than you paid, you send the difference to IRD. If you paid more than you collected - common for exporters and new businesses with high setup costs - IRD may refund you.
Example: Ben runs a small IT consultancy. This period he invoiced $34,500 including GST. He paid $4,600 including GST on business expenses. GST collected is $4,500. GST on expenses is $600. He pays IRD $3,900.
What you need before you start
- Total sales and income for the period, GST-inclusive.
- Total purchases and expenses for the period, GST-inclusive.
- Your myIR login.
- Bank account details if you are expecting a refund.
If you use accounting software like Xero or MYOB, it will usually generate these totals for you.
How to file - step by step
1. Log into myIR at ird.govt.nz.
2. Select your GST account.
3. Select File return for the period due.
4. Enter total sales and income including GST.
5. Enter any zero-rated supplies.
6. Enter GST on sales, if not calculated automatically.
7. Enter total purchases and expenses including GST.
8. Enter GST on purchases, if not calculated automatically.
9. Review the net GST payable or refundable.
10. Submit and pay if applicable.
You cannot get an extension to file a GST return. Late returns may incur a late filing penalty.
GST return due dates
Returns and payments are generally due on the 28th of the month following the end of your filing period, with two exceptions.
| Period ending | Due date |
|---|---|
| 31 March | 7 May |
| 30 November | 15 January |
| All other periods | 28th of the following month |
Your GST payment is due on the same day as the GST return.
What you can claim as input tax
You can claim GST back on expenses that are for your taxable business activity.
| Claimable | Not claimable |
|---|---|
| Equipment and supplies | Private or domestic expenses |
| Business vehicle costs, business portion | Residential rental property expenses |
| Professional fees and subscriptions | Wages paid to employees |
| Software and online tools | GST-exempt expenses |
| Business premises costs | Entertainment - only the allowable portion |
If an expense is partly private and partly business - like a phone you use for both - you can only claim the business portion.
How to calculate GST from a GST-inclusive total
If you have a GST-inclusive amount and need to find the GST portion:
GST = total / 23 x 3
Example: Invoice total is $1,150. GST = $1,150 / 23 x 3 = $150. The GST-exclusive amount is $1,000.
Use the TaxPop GST Calculator to add or remove GST instantly.
Record keeping
Keep all records supporting your GST returns for seven years. IRD can audit within that period.
For sales and purchases over $1,000 you need a full tax invoice showing the supplier's name, GST number, date, description, and GST amount. For smaller transactions, simplified records may be enough.
FAQs
What if I cannot pay on time?
File the return anyway - late filing and late payment are separate issues. Contact IRD as soon as possible to discuss a payment arrangement. Use-of-money interest can apply to unpaid GST, and the underpayment rate from 16 January 2026 is 8.97%.
Can I file a nil return?
Yes. If you had no sales or expenses in the period, you still must file a nil return by the due date.
What if I made a mistake on a previous return?
Small errors can sometimes be corrected in a later return if they meet IRD's correction rules. For larger errors, file an amended return through myIR or contact IRD.
How long does a GST refund take?
IRD generally processes GST refunds within 15 working days, unless the return is selected for review.
Do I need accounting software?
No. You can file manually through myIR. But software like Xero or MYOB makes it easier by tracking GST throughout the period.
General information only - not tax advice. Sources: IRD filing GST, IRD UOMI rates, and IRD GST guide IR375.