IR GST 103 Guide

Questions

	Page 1 of your GST 103
5–10	Work out GST on sales and income
11–14	Work out GST on purchases and expenses
15	Work out if you have a GST refund or GST payment
	Page 2 of your GST 103
16–23	Work out provisional tax calculation using the ratio option
24–28	Work out your provisional tax calculation

GST 103 Adjustments

If you pay provisional tax as well as GST, you’ll receive a GST103 form. This will be tailored to your circumstances, and you’ll only see the sections relevant to you.

Use the following worksheets to help complete the form. First, sort your information into two separate groups:

GST on sales
GST on expenses.

If at any time, you have difficulty completing your GST return, contact your tax agent/accountant or call Inland Revenue on 0800 377 776.