About this guide

IR378 is an example cashbook for a GST-registered business using the payments basis. It shows how to record money received, business expenses and GST amounts.

How to use it

Use the layout to support GST return preparation and keep the completed cashbook with your accounting records. It is a record-keeping example and should not be sent to Inland Revenue.

Related forms and guides

• Goods and services tax return (GST101A)
• GST – do you need to register? (IR365)

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