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GST guide IR375
(published September 2016)
About this guide
This guide is for all businesses and organisations that charge GST and need information about how to do this. It tells you how to fill in your GST forms, avoid incurring penalties, and how and when GST is refunded to you.
PDF | 621kb | 49 pages
When to use this guide
Use this guide if you are a business or organisation that has registered for GST and collect it from customers. If you also pay provisional tax, the guide will help you complete your GST103.
For businesses and organisations that need more information on more complex or less common GST issues, not covered in this guide, please refer to our GST plus - Working out specific GST issues (IR546) guide.
