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GST due date changes

Legislation was passed by Parliament in April 2006 to improve the frequency and timing of provisional tax and GST payments.
If you file GST returns and make GST payments, your due dates will soon change for taxable periods ending on or after March 31, 2007. This means the GST returns you file after this time will have new due dates.

For most months, your GST return and payment due dates will fall on the 28th of the month (or the next business day) following the end of your return period, except for the periods ending:
• March 31 – your due date will be May 7
• November 30 – your due date remains January 15.

Having fixed due dates may make it easier for you to remember when your GST returns and payments are due. You can also refer to the due date at the top of your GST returns.
These changes are the first part of aligning the due dates for GST and provisional tax payments.
Look out for advertising of these changes in local newspapers next month, or check out News and Updates on the Inland Revenue web site at www.ird.govt.nz for more information.

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