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When and how to report and pay GST

Depending on your GST turnover and eligibility requirements you may be able to elect to pay by the GST instalments method.

Last updated 22 October 2018

Your GST reporting and payment cycle will be one of the following:

  • Monthly – if your GST turnover is $20 million or more.
  • Quarterly – if your GST turnover is less than $20 million – and we have not told you that you must report monthly.
  • Annually – if you are voluntarily registered for GST. That is, you are registered for GST; and your GST turnover is under $75,000 ($150,000 for not-for-profit bodies).

Depending on your circumstances, you can change the cycle you use to report and pay GST.  This may happen when your GST turnover changes or if you choose to report and pay using a different cycle.

If you elect to change your cycle early in the lodgment period (for example, in the first month of the quarter or at the beginning of the financial year) you can generally commence the new cycle straight away. Otherwise, the new cycle will take effect from the start of the next quarter or year.

Contact us if you need to change your GST reporting and payment cycle.

Find out about GST reporting methods:

You have different GST reporting requirements if your business has a GST turnover of $20 million or more.

GST reporting options if your business has a GST turnover of less than $20 million.

If you are voluntarily registered for GST and have not made an election to pay GST by instalments check your options.