How to File Your GST Return in myIR
The definitive walkthrough for New Zealand business owners. Master the myIR portal, understand every box on the GST101A, and ensure your compliance is airtight.
The 10-Second Rule
GST filing in NZ is done via the GST101A form in myIR. You report total income (Box 5) and total expenses (Box 11). Both must be GST inclusive. The system does the math; you just need to submit and pay by the 28th of the month following your period.
The Filing Workflow
1. Advanced Preparation
A smooth filing starts with organized data. Pull your GST report from your software, then check it against Inland Revenue’s GST guide IR375 before you open myIR. More basics sit in the GST Basics Guide.
What counts as "Total Sales" (Box 5)?
It is more than just your invoices. Use the GST invoice generator for taxable supply information, and include:
- • Standard Sales: All products and services sold in NZ.
- • Cash Sales: Any under the counter or off book cash received (legal requirement).
- • Grants and subsidies: Most government grants are subject to GST and belong in Box 5. The COVID 19 wage subsidy was the notable exception: it was specifically excluded from GST.
- • Bartering: If you swap services with another business, the market value is taxable.
- • Asset Sales: If you sold a business vehicle or computer, the price included GST. Vehicle GST detail sits in GST on motor vehicles.
What counts as "Total Purchases" (Box 11)?
You can only claim GST if you hold valid taxable supply information (the April 2023 replacement for tax invoices). Rules for input tax sit in claiming GST NZ. Ensure you exclude:
- ❌ Wages and salaries: There is no GST on employee pay. Wage maths sits on the PAYE calculator.
- ❌ Bank fees and interest: These are exempt supplies.
- ❌ Drawings: Money you take out for personal use.
- ❌ Overseas software: Often no NZ GST is charged unless the supplier is NZ registered. Border GST on goods sits on the import duty calculator.
2. The Box-by-Box Guide (GST101A)
While the system auto-calculates many fields, understanding the logic prevents "fat-finger" errors.
The cornerstone of your return. Every dollar of NZ-based revenue goes here.
Include exports and services to overseas clients here. Box 7 is then Box 5 minus Box 6, so GST is calculated only on your standard rated sales.
Your claimable expenses. Ensure you have taxable supply information for everything over $50. See claiming GST NZ.
Used for adjustments that increase the GST you owe, such as private use of a business asset or the annual entertainment expenses adjustment. Larger mistakes: how to correct GST return errors.
Used for adjustments that reduce what you owe, such as credit notes you receive or bad debts you write off. Box 16 belongs to the GST103 provisional tax section, not to adjustments.
Entering Only the Tax Amount
Do not manually calculate the 15% GST and enter it into Box 5. Inland Revenue expects the total inclusive price. If you enter just the tax amount, the system will treat that figure as the GST inclusive total and multiply it by 3 then divide by 23, resulting in a massive under payment and an automatic audit flag. Practise the 3/23 extract on the GST calculator or in GST maths NZ before you file.
3. Step-by-Step myIR Walkthrough
Step 1: Access the Portal
Go to myir.ird.govt.nz. Use your individual or organisation login. If you are a director of multiple companies, ensure you select the correct entity from the dropdown. Official steps also sit on Inland Revenue’s file your GST return page.
Step 2: Find the Filing Link
Click on **Returns and transactions**. Look for the "Goods and Services Tax" section. You will see a list of periods. Click the **"File return"** link next to the period marked as "Required".
Step 3: Data Entry
Enter your **Box 5** (Sales) and **Box 11** (Purchases). If you have exports, enter them in **Box 6**. If you have bad debts or vehicle adjustments, enter them in Box 9 or Box 13 as debit or credit adjustments.
Step 4: The Declaration
Review the final amount in **Box 15**. If it's positive, you owe money. If it's negative (in brackets), you are getting a refund. Tick the declaration box and click **Submit**.
4. How to Pay Your GST Bill
Filing is only half the job. You must also pay the balance by the due date to avoid late payment penalties. Inland Revenue’s paying GST page lists the current banking details and reference format.
Pay through myIR using Make a payment, which shows the correct account and references. If paying from your bank directly: Reference: your IRD number. Code: GST. Period: end date of the return.
The safest way. Set up a one off or recurring direct debit within the myIR portal after you file.
5. Cloud Filing (Xero / MYOB / Hnry)
If you use modern accounting software, you should **never** have to manually enter figures into myIR. These tools connect directly to the IRD gateway.
Frequently Asked Questions
If the tax difference from the error is $1,000 or less, or no more than the lower of $10,000 and 2% of your GST output tax for the period, you can correct it in your next return using the adjustments boxes. If it is larger, you must file an amendment in myIR. Step by step: how to correct GST return errors.
File the return anyway. The penalty for late filing is separate from the penalty for late payment. You can then apply for an instalment arrangement in myIR. Estimate the risk on the late GST penalty calculator.
Yes. The return for the taxable period ending 30 November is due 15 January (instead of the 28th). The return for the period ending 31 March is due 7 May to align with income tax deadlines. Full dates sit on the GST tax due date calendar.