Your Guide to NZ GST Due Dates

When it comes to GST in New Zealand, understanding GST due dates is crucial. One date should be permanently circled in your calendar: the 28th of the month. This is nearly always the deadline for filing your GST return and paying what you owe, falling on the 28th of the month after your taxable period wraps up.

Of course, your specific due date hinges on the filing frequency Inland Revenue (IRD) has you on – monthly, two-monthly, or six-monthly.

A Quick Reference for NZ GST Due Dates

Let’s cut to the chase. The most important part of staying on top of your Goods and Services Tax is knowing exactly when those returns are due. Think of this as your go-to cheat sheet for deadlines, helping you quickly pinpoint your date based on your filing schedule.

For a deeper dive into everything from registering to your ongoing responsibilities, check out our complete guide right here: https://businesslike.co.nz/gst-new-zealand-business-guide/

GST Filing Frequencies and Deadlines at a Glance

This little table gives you a quick summary of each filing frequency, the type of businesses that usually fall into that category, and the all-important standard deadline.

Filing Frequency	Who It’s For (Typical Annual Turnover)	Standard Due Date
Monthly	Businesses with turnover > $24M or those in a regular refund position.	28th of the following month.
Two-Monthly	The default for most businesses with turnover between $500,000 and $24M.	28th of the month after the two-month period ends.
Six-Monthly	Smaller businesses with turnover < $500,000.	28th of the month after the six-month period ends.

Remember, nailing these deadlines all comes down to good record-keeping. To take the pressure off and make sure everything is filed correctly and on time, many businesses find it helpful to use professional tax preparation services to manage the whole process.

Getting to Grips with Your GST Filing Frequency

Your GST filing frequency isn’t just a date picked out of a hat by Inland Revenue (IRD). It directly dictates your GST due dates and is almost always tied to your business’s annual turnover. Figuring out which schedule you’re on is the first step to staying on the right side of the IRD and keeping your cash flow healthy.

The IRD slots businesses into three main filing groups: monthly, two-monthly, or six-monthly. Each one is set up to suit the financial rhythm and admin workload of different-sized businesses. To stay on top of your GST obligations, you’ll need a good handle on some fundamental bookkeeping basics.

How Your Filing Schedule Is Decided

Turnover is the magic number here. If your business is pulling in more than $24 million a year, you’ll have to file monthly. It just makes sense for larger operations to keep tax payments flowing regularly.

Most Kiwi businesses, however, land in the default two-monthly category. This is the standard for anyone with an annual turnover between $500,000 and $24 million. It strikes a nice balance between keeping your tax obligations in check without drowning you in paperwork.

Six-monthly filing is an option reserved for smaller outfits with an annual turnover of less than $500,000. This can be a real lifesaver for small business owners, as it seriously cuts down on admin time, letting you focus on growth instead of constant tax returns.

But here’s a twist: you can choose to file more often if you want to. Many businesses that are regularly owed a GST refund actually opt for monthly filing, even if they don’t have to.

So, why would anyone sign up for more paperwork? Let’s break it down with a quick example.

• Example: Imagine you run a small export business. Most of your sales are overseas (and zero-rated for GST), but you still pay GST on your local expenses. This means you’re almost always in a refund position. By filing monthly instead of waiting six months, you get that cash back from the IRD much faster, which is a huge boost for your working capital.

Ultimately, picking the right frequency is a strategic call, weighing up how much admin you can handle versus how quickly you need your money moving.

Navigating Two-Monthly GST Due Dates

For most Kiwi businesses, filing a GST return every two months is the standard. It’s the most common cycle, but there’s a small detail that often trips people up. To keep the paperwork flowing smoothly, Inland Revenue (IRD) splits businesses into two groups: Category A and Category B.

Your category dictates which months you file for, but the golden rule for deadlines is the same for everyone. You need to file your return and settle any GST bill by the 28th of the month right after your two-month taxable period wraps up. Figuring out your category is the key to knowing your exact GST due dates.

Distinguishing Category A from Category B

So, what’s the difference? It all comes down to the months you cover. Category A businesses file for periods that end in an odd-numbered month (like January, March, or May). On the other hand, Category B businesses handle periods ending in an even-numbered month (February, April, June, and so on). IRD usually assigns your category based on when you first registered for GST.

Let’s put this into a real-world context.

• Category A Example: Imagine a design studio in Category A. Their taxable period covers March and April. They’ll need to file their return and pay up by May 28th.
• Category B Example: Now, think of a local café in Category B. Their taxable period covers April and May, so their GST deadline is June 28th.

Pro Tip: Not sure which category you’re in? The easiest way to check is to log in to your myIR account. Your dashboard will state clearly whether you are Category A or B and list your next due date, taking all the guesswork out of it.

Two-Monthly GST Categories and Due Dates

To make it even simpler, here’s a handy table that maps out the taxable periods and deadlines for both categories. You can use this as a quick reference guide so you never have to worry about missing a payment.

Taxable Period Ending	Category A Due Date	Category B Due Date
31 January	28 February	N/A
28/29 February	N/A	28 March
31 March	7 May*	N/A
30 April	N/A	28 May
31 May	28 June	N/A
30 June	N/A	28 July
31 July	28 August	N/A
31 August	N/A	28 September
30 September	28 October	N/A
31 October	N/A	28 November
30 November	15 January*	N/A
31 December	N/A	28 January

*Just be mindful of those special exceptions for periods ending in March and November—they have slightly different deadlines to account for public holidays.

A Look at Six-Monthly and Monthly GST Deadlines

While the two-monthly GST cycle is the most common rhythm for Kiwi businesses, it’s not the only option. Depending on your turnover, you might find that filing every six months, or even monthly, makes more sense. Inland Revenue (IRD) offers these different schedules to give businesses a bit more flexibility.

Getting to grips with these less common GST due dates can be a game-changer, helping you align your tax obligations with your cash flow and how much time you can spend on admin. For a lot of smaller outfits, less paperwork is always a good thing.

The Simplicity of Six-Monthly Filing

Got an annual turnover under $500,000? You might qualify for six-monthly GST filing. This option is a lifesaver for many small businesses, as it drastically cuts down on your compliance workload. It frees you up to focus on what you do best—running your business—rather than being bogged down with constant tax returns.

You’ll typically be assigned one of two six-month taxable periods:

• Period 1: Covering 1 April to 30 September. Your GST return and payment are due by 28 October.
• Period 2: Covering 1 October to 31 March. Your GST return and payment are due by 7 May.

This twice-a-year schedule is a massive relief for heaps of sole traders and small business owners. The one catch? You’ll be facing a much larger GST bill when it does come due. The key is to be disciplined and put money aside for your GST throughout the six months so you’re not caught short.

When Monthly Filing Makes Sense

At the other end of the spectrum, you’ve got monthly filing. While this means more paperwork, it can be a savvy move for certain businesses. It’s actually compulsory if your annual turnover tops $24 million, but any business can choose to opt-in.

So, why on earth would a smaller business sign up for more admin? It boils down to one thing: cash flow.

If your business is consistently in a GST refund position, filing monthly is a no-brainer. You get that GST credit back from the IRD much faster, giving you a regular cash injection instead of having to wait two, or even six, months for it.

Think about an exporter, for example. They often pay GST on their local costs but their overseas sales are zero-rated, meaning they almost always get a refund. Filing monthly helps them reclaim that money quickly.

The deadline for monthly filers is super simple: it’s the 28th of the month following the end of the taxable period. So, your July return would be due by 28 August. This regular, predictable rhythm can really help keep the financial pulse of your business steady.

What Happens When You Miss a GST Deadline?

Missing a GST due date can be a real gut-punch, but knowing what comes next is the best way to get yourself back on track. Inland Revenue (IRD) has a pretty standard process for late filings and payments, so the first step is always understanding the penalties and interest charges you might be facing.

The consequences break down into three main parts: penalties for filing late, penalties for paying late, and the interest charged on whatever you owe. They’re all calculated differently, and believe me, they can add up fast if you don’t jump on it quickly.

Understanding IRD Penalties and Interest

Let’s get into the specifics of what to expect if you blow past one of your GST due dates. The penalties are there to encourage everyone to stay on top of their obligations, so they can feel a bit steep.

• Late Filing Penalty: You get hit with this just for not sending in your return on time. It doesn’t even matter if you owe GST or are due a refund. This is usually a flat $50 for a GST return.
• Late Payment Penalty: This is where the costs really start to climb. A penalty kicks in on any unpaid tax the day after it was due. It starts at 1% on day one, and if the amount is still unpaid after seven days, another 4% gets tacked on. After that, an extra 1% is added for every month the debt remains.
• Interest Charges: As if that wasn’t enough, IRD also charges what they call use of money interest (UOMI) on any unpaid tax. This interest is calculated daily and compounds, so it grows over time.

A simple way to think about it: the late filing penalty is a one-off fee for missing the paperwork deadline. The late payment penalties and interest are ongoing charges that keep accumulating until you settle up.

What to Do If You Know You’re Going to Be Late

Look, life happens. Sometimes hitting a tax deadline just isn’t in the cards. If you see a missed due date coming, the single most important thing you can do is get on the front foot and contact the IRD. Sticking your head in the sand is guaranteed to make things worse.

By reaching out before the deadline passes, you might be able to sort out an instalment arrangement. It shows IRD you’re taking ownership of the situation and can seriously help reduce the penalties.

If you’re looking at a significant amount of tax debt, getting some professional advice on managing your Inland Revenue tax debt can give you a clear plan and help you negotiate with them. Don’t wait for those reminder letters to start piling up—taking control early is always your best move.

Navigating Special Cases and Deadline Exceptions

While the standard GST due dates are pretty consistent, life—and especially public holidays—has a way of throwing a spanner in the works. Getting your head around the exceptions to the usual GST calendar is key to avoiding accidental late filings and keeping your business on the right side of Inland Revenue all year.

These little nuances might seem minor, but they can make a huge difference.

The standard rule of thumb is the 28th of the month, but it comes with some built-in flexibility. Knowing these special cases for GST due dates will help you plan ahead and save you from any last-minute panic.

The Next Working Day Rule

The most common exception you’ll bump into is the ‘next working day’ rule. It’s a simple concept, but a crucial one. If your GST filing and payment deadline happens to land on a weekend or a public holiday, the due date automatically rolls over to the next business day.

So, if the 28th falls on a Saturday, your actual deadline is Monday the 30th. It gives you a bit of extra breathing room, but it’s still a good idea not to leave everything until the very last minute.

Special Deadline Extensions

Inland Revenue (IRD) also has a few specific, built-in extensions for certain taxable periods, mostly to account for the holiday seasons when many businesses are closed. These are fixed changes to the usual dates that apply every single year, so it pays to pop them in your calendar.

Here are the key extensions to be aware of:

• March Period: The return and payment for the period ending 31 March isn’t due on 28 April. Instead, you get a bit longer—it’s pushed back to 7 May.
• November Period: The return for the period ending 30 November is due on 15 January, not 28 December. This is a lifesaver, as it accounts for the Christmas and New Year break.
• December Period: For those of you filing monthly, the return for the period ending 31 December is also due on 15 January.

Getting familiar with these exceptions means you can manage your tax obligations without getting caught out. The main takeaway is that the standard 28th isn’t always the final word, especially around major holidays. When in doubt, always double-check the precise dates in your myIR account.

Your Top Questions About GST Due Dates

Even with a schedule handy, it’s natural for questions about GST due dates to come up. Let’s tackle some of the most common ones I hear from business owners. The goal here is to give you clear, simple answers so you can handle your tax obligations with confidence.

Getting these dates right is a fundamental part of keeping your business financials healthy and staying in the good books with Inland Revenue (IRD).

How Do I Find My Exact GST Due Date?

The single best place to find your GST due date is by logging into your myIR account on the Inland Revenue website. Your dashboard lays it all out for you – your filing frequency and the precise deadline for your next return. No confusion, no second-guessing.

Of course, if you work with an accountant or tax agent, they’ll have this information ready for you. It’s their job to keep you on track.

Is It Possible to Change My GST Filing Frequency?

Absolutely. You can request to change how often you file. For instance, if your annual turnover dips below $500,000, you could apply to move from a two-monthly to a six-monthly cycle, which can really ease the admin burden.

On the flip side, if you’re regularly getting GST refunds, you might want to switch to monthly filing to get that cash back in your business sooner. You can make this request through myIR, or your accountant can handle it for you. As long as you meet the IRD’s criteria, it’s usually a straightforward process.

Just a heads-up: in New Zealand, the GST filing date and payment date are the same thing. You need to have both your return filed and the payment cleared by the deadline to be on time. Dropping the ball on either one can trigger penalties.

What Happens If I Can’t Pay on Time?

If you know you’re going to miss a payment, the worst thing you can do is ignore it. The key is to contact the IRD as soon as possible, ideally before the due date hits.

Being upfront shows you’re trying to do the right thing, which can make a huge difference. They’re often willing to set up an instalment arrangement, giving you a bit of breathing room to pay off what you owe over time.

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Feeling a bit lost with your GST obligations or just need a hand with tax planning? The team at Business Like NZ Ltd offers expert, down-to-earth advice to keep your business running smoothly. Check us out at https://businesslike.co.nz to see how we can help.