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Guide

How to file a GST return in New Zealand

A plain-English walkthrough of GST for New Zealand business owners: when you have to register, how often you file, what goes in a return, and how to lodge it through myIR without the stress.

Written by the Countova team · Updated August 2026 · General guidance, not tax advice

What GST actually is

GST, or goods and services tax, is a flat 15 percent tax added to most goods and services sold in New Zealand. If you are registered, you collect GST on your sales (output tax) and claim back the GST you pay on business purchases (input tax). Each period you pay Inland Revenue the difference, or get a refund if you paid more than you collected.

Do you need to register for GST?

You must register for GST if your turnover was more than $60,000 in the last 12 months, or you expect it to pass $60,000 in the next 12 months. You can also register voluntarily below that threshold, which can make sense if you buy a lot of GST-inclusive stock or gear and want to claim it back. Once registered, you have to add GST to your prices and file returns on time.

Choosing a filing frequency

Inland Revenue lets you file at one of three frequencies, and the right one depends on your size and cash flow:

• Monthly suits larger businesses or anyone who is regularly in a refund position and wants the money back sooner.
• Two-monthly is the most common choice for small and medium businesses. It keeps the admin manageable without letting GST pile up.
• Six-monthly is available if your turnover is under $500,000 a year. Fewer returns, but a larger bill each time, so put money aside.

Picking an accounting basis

You also choose how GST is counted:

• Payments basis (also called cash basis) counts GST when money actually changes hands. It is kind to cash flow and popular with smaller businesses.
• Invoice basis counts GST when you issue or receive an invoice, even if it has not been paid yet.
• Hybrid basis mixes the two and is rarely needed.

Most businesses under $2 million in turnover can use the payments basis, which is usually the simplest.

What goes in a GST return

A return (the GST101A) is really just two totals and the difference between them:

1. GST on your sales and income for the period. That is the output tax you collected.
2. GST on your purchases and expenses for the period. That is the input tax you can claim.
3. The difference is what you pay Inland Revenue, or what they refund to you.

The hard part is not the sum, it is making sure every sale and every expense is captured with the right GST treatment. Some things are zero-rated (like exports) or exempt (like residential rent and financial services), and getting those wrong is the most common source of errors.

How to file through myIR

Once you are registered, filing is done online in myIR:

1. Log in to myIR and open your GST account for the period that is due.
2. Enter your total sales and income, and the GST included in them.
3. Enter your total purchases and expenses, and the GST included in them.
4. Check the figure it calculates, confirm, and submit.
5. Pay the amount owing by the due date, or set up a direct debit.

Returns are generally due on the 28th of the month after the period ends. Two dates are different: the period ending 31 March is due 7 May, and the period ending 30 November is due 15 January. If a due date lands on a weekend or public holiday, it moves to the next working day.

The mistakes that cost people

• Claiming GST on things that do not include it, like bank fees, interest, or wages.
• Forgetting to account for GST on asset sales or insurance payouts.
• Missing the due date, which brings late-filing and late-payment penalties plus interest.
• Leaving it all to the last week and reconciling in a panic.

How software turns this into a non-event

When your accounting, invoicing and expenses live in one place, your GST return is already built as you go. Countova records the GST on every sale and purchase in real time, so at the end of the period the return is prepared from your live numbers, ready to check and file. GST is calculated at 15 percent automatically, zero-rated and exempt items are handled correctly, and you can see exactly what makes up each figure before you submit. No spreadsheets, no last-minute reconciliation.