If you're GST-registered in New Zealand, you need to file a GST return with IRD every 1, 2, or 6 months depending on your filing frequency. This checklist walks you through exactly what to gather and how to get it right.

Your GST Filing Frequency

Most small businesses file bi-monthly (every 2 months). IRD may have set you up on a different schedule — check your myIR account or ask your accountant if you're unsure.

  • Monthly: For businesses with turnover over $24 million, or by choice
  • Two-monthly (bi-monthly): The most common schedule for small businesses
  • Six-monthly: For businesses with turnover under $500,000 (with approval from IRD)

Your return covers all GST periods ending in the return month. Mark these dates in your calendar — IRD charges penalties for late filing.

The GST Return Checklist

Step 1 — Gather Your Sales Information

  • Total sales for the period (GST-inclusive)
  • Total GST collected on those sales
  • Any zero-rated sales (exported goods, some financial services)
  • Any exempt sales

Your invoicing software should generate a GST report that gives you these figures for any date range. In MyBillDash, go to Reports → GST Report → set the date range for your filing period.

Step 2 — Gather Your Purchases Information

  • All business expenses paid during the period
  • The GST included in each expense receipt (input tax credits)
  • Receipts from GST-registered suppliers only — you can only claim GST from registered suppliers

Non-claimable purchases (things you can't claim GST on):

  • Private (non-business) expenses
  • Purchases from non-GST-registered suppliers
  • Fines and penalties

Step 3 — Calculate Your GST Position

GST payable = GST collected on sales − GST paid on purchases

If the result is positive, you owe that amount to IRD.
If negative, IRD owes you a refund.

Example:

  • GST collected on sales: $2,400
  • GST paid on business expenses: $450
  • GST payable to IRD: $2,400 − $450 = $1,950

Step 4 — File in myIR

  1. Log in to myir.ird.govt.nz
  2. Select your GST account
  3. Click "File return"
  4. Enter your total sales, total GST on sales, total purchases, total GST on purchases
  5. Review the calculated GST payable
  6. Submit and pay by the due date

The due date is the 28th of the month following your period end — except for November (due 15 January) and March (due 7 May).

Step 5 — Pay (if Applicable)

Payment options for IRD GST:

  • Online banking: Pay to IRD's bank account (02-0900-0068900-000), use your IRD number as the reference
  • Direct debit: Set up in myIR
  • Credit card: Available but a small fee applies

Common GST Return Mistakes

  1. Wrong date range: Make sure your report covers the exact period (e.g., 1 February to 31 March)
  2. Including private expenses: Only business expenses count — not your personal groceries or fuel for personal trips
  3. Claiming GST from non-registered suppliers: You can only claim GST paid to GST-registered businesses
  4. Forgetting bank charges and software subscriptions: These are claimable expenses — keep the receipts
  5. Late filing: IRD charges a $250 late filing penalty automatically. It's not worth it — file on time even if you can't pay yet (you can arrange a payment plan)

Keeping Records Right Through the Year

The easiest GST return is one where you've kept tidy records throughout the period. Good habits:

  • File receipts as you go — a folder in Google Drive or a physical folder works fine
  • Use invoicing software that tracks your sales GST automatically
  • Reconcile your bank account monthly so nothing gets missed
  • Keep records for 7 years (IRD can audit any period within 4 years)

MyBillDash generates a GST report for any date range you need — showing total sales, total GST collected, and individual invoice details. Export it as a PDF or CSV and use it to complete your return. Start free — 2-month unlimited trial, no credit card needed.