Options for reporting and paying 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 made an election to pay GST by instalments, you can choose to report and pay and claim GST credits annually.
Follow the links below for the three ways of reporting and paying GST:
Depending on your GST turnover and other eligibility requirements, you're able to report and pay GST monthly, quarterly or annually. If you report and pay GST quarterly and your annual turnover is less than $2 million you can elect to pay by instalments.