Your personal details are printed in the top panel. They include your GST number, the period covered by the return, due date, mailing address and daytime phone number. You can update your details in Boxes 3 and 4. If you’re sending in a return that doesn’t have your details and return period preprinted, please make sure you fill in these details.
If you’re completing the return online you’ll need to complete these details in Boxes 1 to 4.
Add up all sales and income that form part of your taxable activity plus any zero-rated supplies. Include the GST amount of the sales and income.
Enter this figure in Box 5 on the return.
Separate out the amount of zero-rated supplies. (You’re most likely to have zero-rated supplies if you’re an exporter.) If you don’t have any zero-rated supplies go to the next step. Enter the total amount of zero-rated supplies in Box 6 of the return.
Use your calculation sheet (see page 19) to work out the amount you need to enter if you’re making adjustments (see page 25). If you’re not making any adjustments, go to the next step.
Enter any adjustments in Box 9 of the return.
Total all purchases and expenses (including GST). You’ll find this information in your cashbook or spreadsheet. Make sure you have tax invoices for your expenses.
Enter this figure in Box 11 of the return.
Use your calculation sheet (see page 19) to work out the amount you need to return if you’re making any adjustments (see page 25). If you’re not making any adjustments, go to the next step.
Enter any credit adjustments in Box 13 of the return.
Work out the difference between Boxes 10 and 14 to see if you have a GST refund or GST to pay.
Enter this figure in Box 15 of the return.
If Box 14 is bigger than Box 10 the difference is your GST refund.
If Box 10 is bigger than Box 14 the difference is your GST to pay.
If the amounts in Boxes 10 and 14 are the same, you have a nil GST return. You don’t need to make a payment and you won’t receive a refund for this taxable period. Remember, you must still file the GST return by the due date.