According to IRD, you need to file regular GST returns, and the filing frequency depends on your sales. You have to register GST if your sales were at least $60,000 in the last 12 months, or you expect it will be at least $60,000 in the next 12 months. If you have sales under $500,000 in any 12-month period, you can file GST six-monthly. If you have sales between $500,000 and $24 million in any 12-month period, you must choose to file GST two-monthly or monthly. And you must file monthly if your sales are over $24 million in any 12-month period. The sales we mentioned here are all GST inclusive.
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