New Zealand
Your GST return (GST101A): the sales boxes and due dates
How to fill in the sales side of a New Zealand GST return: Boxes 5 to 10, the payments and invoice bases, and the due dates (28th, 15 January, 7 May).
Last updated · Invoice Native team
Quick answer
On a GST101A, Box 5 is your total sales including GST and zero-rated supplies (exempt ones left out), Box 6 the zero-rated part, Box 7 the difference and Box 8 the GST: Box 7 × 3/23. A return is due on the 28th of the month after the period, 15 January after November, or 7 May after March.
- Box 5: total sales including GST, zero-rated included, exempt left out.
- Box 6: zero-rated supplies; Box 7: Box 5 minus Box 6.
- Box 8: Box 7 × 3/23 — the GST on your sales.
- Due the 28th of the next month; 15 January and 7 May are the exceptions.
Each GST period you file a GST101A return in myIR. The first part covers your sales; Invoice Native's GST101A summary fills it in from the invoices and notes you've issued.
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The sales boxes
| Box | What goes in it |
|---|---|
| 5 | Total sales and income, including GST and zero-rated supplies — not exempt ones |
| 6 | Zero-rated supplies included in Box 5 (exports, services to non-residents) |
| 7 | Box 5 minus Box 6 |
| 8 | Box 7 × 3 ÷ 23: the GST on your sales |
| 9 | Adjustments from your calculation sheet |
| 10 | Box 8 plus Box 9 |
Exempt supplies, such as residential rent and financial services, stay out of the return entirely.
Payments or invoice basis
- Payments basis: a sale counts in the period you're paid, in proportion to what you received.
- Invoice basis: a sale counts in the period you issue the invoice.
On both, credit and debit notes count in the period you give them.
When it's due
A return and its payment are due on the 28th of the month after the period ends, with two exceptions:
- a period ending 30 November is due on 15 January;
- a period ending 31 March is due on 7 May.
The GST return due date calculator works it out for any period.
A worked example
On the invoice basis, a Wellington business issues these documents in August and September:
- a tax invoice for $6,000 at 15%, $360 zero-rated and $650 exempt: $7,910 including GST;
- a tax invoice for $1,000 at 15%: $1,150;
- an export of goods for $2,000, zero-rated;
- a debit note for $100 at 15%: $115.
Box 5 is $7,910 − $650 + $1,150 + $2,000 + $115 = $10,525 (the exempt $650 is left out). Box 6 is $360 + $2,000 = $2,360. Box 7 is $8,165, and Box 8 is $8,165 × 3 ÷ 23 = $1,065.00 — the same as the GST charged on the documents: $900 + $150 + $15. The return is due on 28 October.
The free New Zealand invoice generator makes the invoices; signed-in businesses get this summary worked out for each period, with a CSV for their accountant.
Why Box 8 can differ from the GST you charged
Box 8 works backwards from the GST-inclusive total. If every invoice was rounded to the cent separately, the two figures can differ by a few cents. Inland Revenue's form uses the 3/23 calculation; Invoice Native shows both so you can see any difference.
Purchases and refunds
The rest of the GST101A — Boxes 11 to 15 — covers the GST on your purchases and expenses, which you can claim back. Invoice Native doesn't track purchases, so add those from your own records or your accounting software. If your GST on purchases is more than your GST on sales, you get a refund.
Choosing your filing frequency
Two-monthly returns suit most small businesses. Six-monthly returns mean less paperwork if your sales are $500,000 or less a year, but bigger payments when they come due. Monthly returns are compulsory over $24 million and useful if you usually get refunds. Set your filing frequency in Invoice Native's settings and the report offers the matching periods.
Sales while you weren't registered
Invoices you issued before your GST registration started had no GST, and they stay out of your GST returns. Invoice Native shows them separately on the summary, so you can see they've been left out rather than missed.
Paying the GST
Pay the amount in Box 15 by the due date, through myIR or your bank using your IRD number as the reference. If the due date falls on a weekend or public holiday, it moves to the next working day. Late returns and late payments attract penalties and interest, so file on time even if you can't pay in full, and talk to Inland Revenue about an instalment arrangement.
Keeping records
Keep the records behind each return — your invoices, credit and debit notes and receipts for purchases — for 7 years.
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Frequently asked questions
What's the difference between the payments and invoice basis?
On the payments basis you count sales when you're paid; on the invoice basis, when you issue the invoice (or are paid, if earlier). The payments basis is open to businesses with sales of $2 million or less a year.
Why is Box 8 worked out as 3/23?
15% GST added to a price is 15/115, or 3/23, of the GST-inclusive total. Box 7 is GST-inclusive, so 3/23 of it is the GST.
How often do I file?
Two-monthly is the default. You can file six-monthly if your sales are $500,000 or less a year; monthly is required over $24 million.
Does Invoice Native file my return?
No. Signed-in businesses get a GST101A summary of Boxes 5 to 10 on their basis, to copy into myIR.
Sources
This guide is general information, not tax or legal advice. Inland Revenue rules change and depend on your situation, so check ird.govt.nz or ask a chartered accountant.