{"id":1788,"date":"2023-04-17T10:14:39","date_gmt":"2023-04-16T22:14:39","guid":{"rendered":"https:\/\/marketingwebsite.afirmo.com\/nz\/?p=1788"},"modified":"2023-05-23T07:05:37","modified_gmt":"2023-05-22T19:05:37","slug":"a-beginners-guide-to-gst-and-gst-returns","status":"publish","type":"post","link":"https:\/\/www.afirmo.com\/nz\/resources\/a-beginners-guide-to-gst-and-gst-returns\/","title":{"rendered":"A beginner\u2019s guide to GST and GST returns"},"content":{"rendered":"<h3>Who needs to register for GST?<\/h3>\n<p><span style=\"font-weight: 400;\">Businesses that sell goods and services in New Zealand and have or expect to have an annual turnover (sales total) of $60,000 or more in a 12-month period are required to register for GST. However, if your annual turnover is less than $60,000 you can voluntarily register for GST. This can be beneficial if you have GST on your purchase invoices and your customers are larger businesses that are also GST registered (they will be able to claim back the GST you charge them).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It\u2019s important to note that once you\u2019re registered for GST, you must file GST returns and pay the GST you collect to the Inland Revenue.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your annual turnover falls below $60,000, you may choose to cancel your GST registration.<\/span><\/p>\n<h3>Payments, Invoice and Hybrid methods<\/h3>\n<p><span style=\"font-weight: 400;\">A business can account for GST on a payments basis, an invoice basis or a hybrid basis depending on certain criteria:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments basis &#8211; A business can account for GST when you pay suppliers and receive funds from customers (cash transaction) if the business has sales less than $2.0m in the last 12 months or likely to be less than this amount in any 12 month period (beginning at the first day of a month)\u00a0\u00a0\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice basis &#8211; Any business can account for GST on an invoice basis (account for GST on sales invoices and purchase invoices and expense claims)\u00a0\u00a0\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hybrid basis &#8211; Any business can account for GST on a hybrid basis but it can be more complex and is rarely beneficial. A hybrid basis means a business can account for GST on sales using the invoice basis and account for GST on payments on a payments basis\u00a0<\/span><\/li>\n<\/ul>\n<h3>How do I register for GST?<\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/how-to-register-for-gst-in-new-zealand\/\">To register for GST, complete an electronic form<\/a> online through Inland Revenue&#8217;s website or use a cloud small business management service like <\/span><a href=\"https:\/\/www.afirmo.com\/nz\/resources\/tax-forms-and-when-to-file-them\/\"><span style=\"font-weight: 400;\">Afirmo<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0 The registration process is simple and requires basic information about your business, including your business name, contact information and IRD number.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Part of the registration process involves choosing whether you\u2019ll file GST returns every month, two months or every six months.\u00a0 If your turnover is or not likely to be more than $500,000, you can apply to file GST returns on a 6-monthly basis.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you\u2019re a sole trader, you\u2019ll use your personal IRD number for paying GST. If you\u2019re a company or a partnership, your GST number will be the same as your company or partnership IRD number. <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/what-is-gst-getting-your-head-around-gst-in-new-zealand\/\">More on understanding GST<\/a>.<\/span><\/p>\n<h3>How do I charge GST?<\/h3>\n<p><span style=\"font-weight: 400;\">Once your registration is complete, 15% GST needs to be added to every invoice or sale. To calculate the GST amount, multiply the price of the goods or services by 15% and add\u00a0 that amount to the total price (the GST inclusive price). You can use the <a href=\"https:\/\/www.afirmo.com\/nz\/calculators\/gst-calculator\/\">Afirmo GST calculator<\/a> if you get stuck.<\/span><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, if you sell a product for $100, the GST amount is $15 (100 x 15%). Therefore, the total price that you would charge the customer will be $115.\u00a0 <\/span><a href=\"https:\/\/www.afirmo.com\/nz\/resources\/how-to-invoice-like-a-pro-and-get-paid-on-time-every-time\/\"><span style=\"font-weight: 400;\">Read our article about invoicing.<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3>How do I claim GST?<\/h3>\n<p><span style=\"font-weight: 400;\">As a GST-registered business, you can claim back the GST you pay on business related expenses. For example, if you purchase business-related stationery for $115 and pay $15 of GST, you can claim back the $15 on your GST return.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Business expenses you can claim GST on include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchases of goods and services for business use, such as office supplies, equipment, and software<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business-related domestic travel expenses, such as airfare, hotel accommodation and meals<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advertising and marketing expenses, such as print and online ads, website development and promotional materials<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional fees, such as legal and accounting services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rent and utilities for business premises<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vehicle expenses, such as fuel, maintenance, and insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Training and education expenses, such as conferences and seminars<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">You may need to make private use adjustments where the GST claim involves both business and private use. Afirmo can take care of that for you as part of our year end process.\u00a0\u00a0<\/span><\/p>\n<h3>What are GST returns?<\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/what-is-gst-getting-your-head-around-gst-in-new-zealand\/\">GST returns are reports<\/a> that <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/how-to-register-for-gst-in-new-zealand\/\">GST-registered businesses<\/a> must file with Inland Revenue to report the amount of GST that they have charged and paid during a GST period.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/sole-trader-nz\/\">As a sole trader<\/a> or small business, you\u2019ll usually file returns every two months, being the IRD default filing frequency. However, you can file every six months if your annual business sales are $500,000 or less. The choice of two or six-monthly is made when you register or if you apply at a late date. You can also file returns monthly but that increases the admin load a lot and is therefore only really helpful if you are claiming regular refunds and cash flow is tight.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Your GST return must include the total amount of sales (including GST), the amount of GST charged on those sales. It also needs to show the <a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/how-to-manage-business-expenses\/\">total amount of expenses (including GST)<\/a> and the amount of GST you\u2019re claiming back on those purchases.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There are special rules for goods and services that you may need to consider as an exporter or importer.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the amount of GST charged is greater than the amount of GST claimed, you pay the difference to the Inland Revenue.. If the amount of GST claimed is greater than the amount of GST charged, you\u2019ll receive a refund.\u00a0<\/span><\/p>\n<h3>GST returns made easy with Afirmo<\/h3>\n<p><span style=\"font-weight: 400;\">To streamline your entrance into the GST world, sign up with Afirmo. We\u2019re a one-stop cloud-based business management solution for sole traders, freelancers and small businesses including companies and partnerships.<a href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/our-tools\/tax-software\/\"> Afirmo\u2019s GST tool makes GST returns<\/a> easy providing:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automated GST calculations: Afirmo automates the calculation of GST for your business, eliminating human error in manual calculations by automatically calculating GST on sales and purchases, and generating GST returns. Afirmo does this based on your sales invoice, expense claims and bank transaction data.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GST filing: Your GST return is filed by Afirmo direct to Inland Revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Real-time data tracking: Afirmo tracks all financial transactions in real-time, so you can always see accurate and up-to-date financial data. This makes it easy to monitor your GST situation.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Join Afirmo today &#8211; the Starter Plan is free and you can subscribe to extra tools and services as you need them. Using Afirmo costs much less than working with a chartered accountant. Once you are signed up with Afirmo, you can explore the other great tools available for money management, marketing, sales, and insurance.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Our comments are general in nature and should not be considered as a substitute for tax advice.\u00a0 We are happy to help with any particular issue relevant to your business.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Who needs to register for GST? Businesses that sell goods<\/p>\n","protected":false},"author":3,"featured_media":1842,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-1788","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-and-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A beginner\u2019s guide to GST and GST returns | Afirmo NZ<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/marketingwebsite.afirmo.com\/nz\/resources\/a-beginners-guide-to-gst-and-gst-returns\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A beginner\u2019s guide to GST and GST returns | Afirmo NZ\" \/>\n<meta property=\"og:description\" content=\"Who needs to register for GST? 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