About this resource

This guide explains how GST works and how businesses manage registration, filing, records, taxable supply information, adjustments and cancellation.

How to use it

GST returns can be filed through myIR or compatible accounting software. Where a paper form is applicable, it remains an alternative filing option.

Related forms and guides

• GST adjustments calculation sheet (IR372)
• Goods and services tax return (GST101A)
• GST and provisional tax return (GST103B)

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