NZ GST is 15%. The GST in a GST-inclusive amount = amount × 3/23 ($115 includes $15).
| Box | What goes in it |
|---|---|
| 5 | Total sales and income for the period, including GST and zero-rated supplies |
| 6 | Zero-rated supplies included in Box 5 (usually exports) |
| 7 | Box 5 − Box 6 |
| 8 | Box 7 × 3 ÷ 23 |
| 9 | Adjustments (from your calculation sheet) |
| 10 | Box 8 + Box 9: total GST collected |
| 11 | Total purchases and expenses including GST (excluding imported goods) |
| 12 | Box 11 × 3 ÷ 23 |
| 13 | Credit adjustments |
| 14 | Box 12 + Box 13: total GST credit |
| 15 | Difference between Box 10 and Box 14. If 10 is bigger you pay; if 14 is bigger you get a refund |
(Source: IRD GST guide IR375 and the GST101A return.)
2-monthly due dates (31 March balance date)
GST returns are due on the 28th of the month after the period ends, except periods ending 30 November (due 15 January) and 31 March (due 7 May). Weekend or public holiday: next working day.
- Apr–May 2026: 28 Jun 2026 (a Sunday, so Mon 29 Jun)
- Jun–Jul: 28 Aug 2026
- Aug–Sep: 28 Oct 2026
- Oct–Nov: 15 Jan 2027
- Dec–Jan: 28 Feb 2027 (a Sunday, so Mon 1 Mar)
- Feb–Mar: 7 May 2027
(NZ public holidays haven't been checked against these dates.)
Do you need to register?
Yes, if your turnover was at least $60,000 in the last 12 months or will be in the next 12. (IRD: Registering for GST.)
General information, not tax advice.
Published by Ledgerline Tools, a small Australian automation studio. Questions: ledgerlinetools@proton.me
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