• How and when to report and pay GST

    If your GST turnover is $20 million or more, you must report and pay GST monthly.

    If your GST turnover is less than $20 million – and we have not told you that you must report monthly – you can report and pay GST quarterly.

    If you are voluntarily registered for GST and you have not elected to pay GST by instalments, you can choose to report and pay and claim GST credits annually.

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    Last modified: 30 Jun 2017QC 39643