Use GST103B to file a GST return and calculate provisional tax when using the GST ratio option.

Use GST101A to file a GST return, including sales and income, purchases and expenses, and any credit or debit adjustments.

Use IR372 to calculate GST adjustments for a GST return and retain the supporting calculations with your records.

IR235 explains how GST-registered businesses may make provisional tax payments with their GST returns, including the ratio option.

Use IR374 when an eligible group representative applies to register a GST group.

IR375 explains GST registration, filing, records, adjustments, supplies and cancellation for GST-registered businesses.

AD265 explains the information transporters and customs brokers may need to provide so GST on low-value imported goods is not collected again at the border.

IR546 provides detailed guidance on specific GST issues, adjustments and special transactions.

IR373 is completed when a creditor sells a GST-registered debtor’s goods in satisfaction of debt and must account for GST.

IR365 helps businesses decide whether GST registration is required or optional.

IR953 highlights common GST mistakes and practical steps for filing accurate GST returns.

IR324 is a concise reference to New Zealand GST registration, records, returns and the 15% rate.