GST return due dates: when to file and how
GST return due dates depend on your filing frequency — monthly, two-monthly, or six-monthly. Here's the full schedule, how to file, and what happens if you're late. Always confirm current dates with the IRD.
General information only. Tax rules, rates, and due dates change. This guide is not financial or tax advice. Always confirm current dates and requirements on the official source linked below, or with your accountant, before acting.
Your filing frequency
How often you file GST depends on your turnover and your preference. Monthly filers file every month. Two-monthly filers file six times a year (either odd or even months). Six-monthly filers file twice a year — this option is generally available if your turnover is under $500,000.
Returns are due by the 28th of the month after your taxable period ends. If the 28th falls on a weekend or public holiday, the due date rolls to the next working day.
Two important exceptions: the GST return for the taxable period ending 31 March is due by 7 May, and the return for the period ending 30 November is due by 15 January. These are different from the usual 28th rule.
You can check or change your filing frequency in myIR under 'Manage tax'. The IRD sets your default frequency based on your turnover when you register.
The standard schedule at a glance
Monthly filers: the 28th of every month (for the previous month's period).
Two-monthly filers (odd months): due 28 January, 28 March, 28 May, 28 July, 28 September, 28 November — for the two-month periods ending the previous month.
Two-monthly filers (even months): due 28 February, 28 April, 28 June, 28 August, 28 October, 28 December.
Six-monthly filers: due 28 August (for the period ending 31 July) and 28 March (for the period ending 31 January).
Exception: the return for the period ending 31 March is due 7 May (not 28 April), and the return for the period ending 30 November is due 15 January (not 28 December).
How to file
File online through myIR (myir.ird.govt.nz). Navigate to your GST account, select the period, enter your total sales, GST collected, and GST paid, and submit. If your return shows a refund, the IRD pays it into your bank account — usually within 2–3 weeks.
If you use accounting software (Xero, MYOB, QuickBooks), most can file your GST return directly to the IRD via API — no manual entry needed.
Always file on time, even if you owe money and can't pay it all. Filing late triggers a penalty; filing on time and arranging a payment plan does not.
If you miss a return
File as soon as you realise. The IRD charges a late filing penalty of 1% of the unpaid tax, plus a further 1% if it's still unpaid after a week, plus 4% per year interest. Missing returns repeatedly can also lead to the IRD issuing default assessments.
If you can't pay the full amount, contact the IRD before the due date to arrange an instalment plan. The IRD is generally more flexible with business owners who engage early than with those who go silent.
Use the GST calculator linked below to work out your figures before you file — it handles both adding and removing 15% GST instantly.
Dates and rules change. Before you act on anything in this guide, confirm the current details directly with the official source:
IRD — Filing GSTFree GST return due dates calculator
Run the numbers instantly — no signup, runs in your browser.
Open calculatorFrequently asked questions
What if the 28th falls on a weekend?+
The due date rolls forward to the next working day. For example, if the 28th is a Saturday, your return is due on the Monday (unless Monday is a public holiday, in which case it rolls further). The IRD's myIR system shows the exact due date for each period.
Can I change my GST filing frequency?+
Yes. You can change from six-monthly to two-monthly or monthly at any time. You can change from two-monthly to six-monthly only if your turnover is under $500,000. Changes take effect from the start of your next taxable period. Make the change in myIR under 'Manage tax'.
Do I file a GST return if I have no sales for the period?+
Yes. You must file a 'nil return' showing zero sales and zero GST. Filing a nil return keeps your GST account active and avoids late-filing penalties. You can do this in seconds through myIR.
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