AUG 28Your GST return and payment is due for the taxable period ending 31 July.
SEP 28Your GST return and payment is due for the taxable period ending 31 August.
OCT 28Your GST return and payment are due for the taxable period ending 30 September. (This is an extension of the usual 28 October due date.)
When they’re used
Two or more related sellers issue one tax invoice to a buyer.
The sellers need to meet one of these criteria:
- they’re part of the same group of companies
- they have statutory obligations which make it practical to issue a shared tax invoice.
Rules for shared tax invoices
The shared tax invoice must show the:
- name and GST number of the principal seller
- same information as a tax invoice from a single seller.
Who is the principal seller?
The principal seller is one of these:
- The seller responsible for issuing the tax invoice.
- The representative member of the group of companies.