Goods and Services Tax is a value added tax here in New Zealand. GST is designed to be a broad based system with few exemptions. Exceptions that do exist are rent collected on any residential rental properties, donations etc. GST is filed either monthly, two monthly or six monthly.
If you have a 31 March balance date GST would be filed on the following dates:
- Every month on the 28th except March is due on the 07/05 and November is due on the 15/01. (on the March and June balance dates).
- April – May due 28/06
- June – July due 28/08
- August – September due 28/10
- October – November due 15/01
- December – January due 28/02
- February – March due 07/05
- April – September due 28/10
- October – March due 07/05
If you have a 30 June balance date GST would be filed on the following dates:
Every month on the 28th except March is due on the 07/05 and December is due on the 15/01.
- July – August due 28/09
- September – October due 28/11
- November – December due 28/01
- January – February due 28/03
- March – April due 28/05
- May – June due 28/07
- July – December due 28/01
- January – June due 28/07