Requirements after registration

GST Dates

NOV 28

Your GST return and payment is due for the taxable period ending 31 October.
JAN 15

Your GST return and payment is due for the taxable period ending 30 November.
JAN 28

Your GST return and payment is due for the taxable period ending 31 December.

All GST dates

Once you have registered for GST, file GST returns quarterly and ensure the correct information is provided to customers and included on customs documents.

Receipts

You will need to provide a receipt to consumers if you have charged them GST on some or all of the goods in a transaction. This receipt can then be used as evidence for the New Zealand Customs Service that GST has already been charged and paid on the goods.

The receipt must include the:

name and GST number of the supplier
date of the supply
issue date of the receipt (if different from the date of the supply)
description of the goods supplied
price paid for the goods and the amount of GST included, which may be expressed in a foreign currency
list of which goods have had GST charged.

Ngā whakaritenga i muri i te rēhita Requirements after registration

GST Dates

Receipts

Requirements after registration