How to File a GST Return in NZ: Step by Step in myIR

Short answer: To file a GST return, log in to myIR, select “Returns and transactions” next to your GST account, then “File return” for the period. Enter your total sales and income including GST, any zero-rated sales, your total purchases and expenses including GST, and any adjustments. The return takes 3/23 of each total as GST, and the difference is what you pay or get back. File and pay by the 28th of the month after the period ends (15 January and 7 May are the exceptions), even for a nil return.

A GST return is how a GST-registered business reports the GST it charged and claims back the GST it paid, once every one, two or six months. You must register for GST if your turnover was at least $60,000 in the last 12 months or you expect it to be at least $60,000 in the next 12, and you have 21 days to do so; from then on, a return is due every period. This guide follows Inland Revenue’s own file your GST return instructions and applies to periods in the 2027 tax year (1 April 2026 – 31 March 2027) for a sole trader. If you need the dates first, see GST due dates in NZ; if the arithmetic is the problem, see how to calculate GST.

What do I need before I file a GST return?

You need three totals for the period and the records behind them. Inland Revenue’s checklist is your total sales and income, your total purchases and expenses, and any adjustments from your calculation sheet. In practice that means:

• Sales: every invoice you issued, or every payment you received, depending on your accounting basis (see below), including GST.
• Purchases and expenses: the business costs you paid, or were invoiced for, including GST. Only include a purchase if you hold the taxable supply information for it, meaning the supplier’s invoice or other record showing what you bought.
• Adjustments: items such as private use of something you claimed GST on. Inland Revenue’s GST guide, IR375 Working with GST, lists what counts.

Leave out anything that is not part of your taxable activity: private spending, money you take out of the business for yourself, loan repayments and income tax payments.

How do I file a GST return in myIR?

Once your totals are ready, filing in myIR is quick.

1. Log in to myIR at ird.govt.nz.
2. Find your GST account and select “Returns and transactions” next to it.
3. Select “File return” next to the period you are filing.
4. Choose how to enter figures: myIR lets you enter either the GST amounts or the total sales and purchases.
5. Enter sales and income, including any zero-rated supplies.
6. Enter purchases and expenses, then any debit or credit adjustments.
7. Check the result and submit. myIR confirms instantly that the return has been filed.
8. Pay any GST owing by the due date (see below), or check that the bank account for a refund is correct.

You can also file through accounting software that connects to Inland Revenue, or on paper. The paper return is form GST101A, though myIR is quicker and confirms receipt straight away.

What goes in each box of the GST return?

The return is built around a few totals; the GST is calculated from them. These are the main boxes on the paper GST101A; myIR asks for the same totals.

Box	What goes in it
5	Total sales and income for the period, including GST, and including any zero-rated supplies
6	Zero-rated supplies, such as exported goods
7	Box 5 minus Box 6
11	Total purchases and expenses, including GST, excluding imported goods

The GST is then 3/23 of the GST-inclusive figures: 3/23 of Box 7 is the GST you collected, and 3/23 of Box 11 is the GST you can claim. Adjustments are added to each side, and the difference is your GST to pay or your refund.

Worked example (payments basis, two-monthly). A plumber files for August–September 2026.

Line	Amount
Sales received in the period, incl. GST (Box 5)	$23,000.00
Zero-rated supplies (Box 6)	$0.00
Box 7 (Box 5 − Box 6)	$23,000.00
GST collected: $23,000 × 3/23	$3,000.00
Purchases and expenses paid, incl. GST (Box 11)	$6,900.00
GST credit: $6,900 × 3/23	$900.00
GST to pay	$2,100.00

That return and payment are due by 28 October 2026. Working in GST-inclusive totals means you never need to split GST out invoice by invoice for the return, provided your records already show the totals.

Do I use the payments, invoice or hybrid basis?

You use the accounting basis you chose when you registered. It decides which sales and purchases fall into each period. Inland Revenue’s page on which GST accounting basis and filing frequency to use sets out the three options.

Basis	Who can use it	What goes in the return
Payments	Total sales of $2 million or less in the last 12 months, or likely to be in the next 12	Money you actually received from customers and actually paid to suppliers in the period
Invoice	Anyone	Sales you invoiced in the period, paid or not, and purchases you were invoiced for or paid
Hybrid	Anyone	Invoice basis for sales, payments basis for purchases

Many sole traders choose the payments basis, because you only pay GST on money that has arrived. On the invoice basis you can owe GST on an invoice your customer has not paid yet. The basis also sets your late filing penalty (see below), which is a further reason to know which one you are on.

How do I pay GST, and what if I’m due a refund?

GST owing is due on the same day as the return. Inland Revenue’s paying GST page lists the options:

• Internet banking: most New Zealand banks have a “Pay tax” or “Pay IRD” option under Pay and Transfer. Follow the onscreen prompts for a GST payment.
• Direct debit, or a credit or debit card.
• Instalment arrangement: if you cannot pay in full, ask Inland Revenue for an arrangement before the due date rather than after it.

If your GST credits are bigger than the GST you collected, the return produces a refund, which Inland Revenue pays by direct credit. You can check or update your bank account in myIR when you file.

Do I still have to file if I had no sales?

Yes. Inland Revenue requires a GST return for every taxable period, even a nil one. A registered business with no sales and no purchases still files a return showing zero, by the normal due date.

You also cannot get an extension of time to file a GST return. If the business has stopped trading altogether, cancel your GST registration rather than filing nil returns indefinitely.

What happens if I file or pay late?

Late returns and late payments are penalised separately. Inland Revenue’s late filing penalties for GST depend on your accounting basis when the return is due:

Penalty	Amount
Late filing, payments basis	$50
Late filing, invoice or hybrid basis	$250
Late payment, day after the due date	1% of the unpaid GST
Late payment, 7 days after the due date	A further 4% of the amount still unpaid, including penalties

The first time you file late, Inland Revenue sends a warning letter. A penalty can apply if a second return is late within 12 months. Inland Revenue’s late payment penalties page confirms that the ongoing monthly 1% penalty no longer applies to GST for periods ending 31 March 2017 onwards. Use-of-money interest can still be charged on unpaid tax.

What records should I keep, and where does Keel fit?

Keep the taxable supply information for every sale and purchase in the return (for sales, that is usually your invoice; see the NZ invoice template), plus your calculation sheet and the bank statements that tie them together. If Inland Revenue asks how you reached Box 5 or Box 11, those records are your answer. Inland Revenue’s record keeping rules require them to be kept for at least 7 years from the end of the taxable period they relate to. Self-employed expenses and receipts covers what to keep.

Keel: Invoice Maker & Receipts, by Ilura Technology OÜ, keeps those records on your iPhone. It creates invoices and estimates, stores receipts and expenses under the job they belong to, and shows who still owes you. There is no account, no bank connection and no cloud sync, and the App Store privacy label reads “Data Not Collected”.

To be clear about what Keel does not do: it does not file GST returns, connect to myIR or work out the GST you owe. You still enter your totals in myIR yourself or hand the records to your accountant. Keel is free with no invoice limit; Keel Lifetime is a one-time purchase ($249.99 USD; the App Store shows your local price) that adds accountant-ready exports and advanced reports, plus custom branding. Keel on the App Store. More New Zealand guides are on the New Zealand hub.

Frequently asked questions

What form do I use for a GST return in NZ? Most people file in myIR, which asks for the same figures as the paper GST return, form GST101A. You can also file through accounting software that connects to Inland Revenue. Whichever route you use, the figures are the same: total sales and income, zero-rated supplies, total purchases and expenses, and any adjustments.

When is my GST return due? By the 28th of the month after your taxable period ends. There are two exceptions: the period ending 30 November is due 15 January, and the period ending 31 March is due 7 May. If the date falls on a weekend or public holiday, it moves to the next working day, and payment is due the same day.

Can I get an extension to file my GST return? No. Inland Revenue does not grant extensions of time for GST returns, so file on time even if a figure is still uncertain. If you later find a mistake, you can correct it. A late return can attract a $50 penalty on the payments basis, or $250 on the invoice or hybrid basis, after a first warning.

How do I work out the GST in my totals? Multiply a GST-inclusive total by 3/23 to find the GST inside it, which matches the 15% GST rate. On $23,000 of sales including GST, that is $3,000 of GST. The return does this calculation for you, so you only need accurate GST-inclusive totals for sales and for purchases.

Do I have to file a GST return if I earned nothing? Yes. Every GST-registered business must file a return for every taxable period, even when there were no sales or purchases. File a nil return by the usual due date. If you have stopped trading for good, cancel your GST registration so the returns stop.

Should I use the payments or invoice basis for my GST return? If your sales are $2 million or less a year, the payments basis is usually simpler for a sole trader, because you only pay GST on money you have received. The invoice basis can make you pay GST before your customer pays you. You choose the basis when you register and can apply to change it later.

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This article is general information, not tax advice. Consult a qualified New Zealand tax professional.