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Page 2 of your GST 103

This part of the form relates to your provisional tax. The following instructions relate to all the boxes on the full return. If you receive a preprinted return, only the boxes you need to complete will be on it.

Work out provisional tax calculation using the ratio option

Box 16

Transfer the total sales and income from Box 5 on page 1.

Enter this figure in Box 16 of the return.

Box 17

If you file your returns monthly, take the total sales and income figure from Box 5 of your previous month’s return.

Enter this figure in Box 17 of the return.

Box 19

If you file GST returns for more than one branch or division of your business, get the total sales and income from Box 5 of their returns. Remember to include amounts from the previous month’s returns if they file one-monthly.

Enter this total figure in Box 19 of the return.

Box 21

If you’ve sold an asset during the taxable period, (or the last two months if you file monthly) this will reduce the amount of your total GST supplies for calculating your provisional tax. You can make this adjustment if:

  • the asset wasn’t revenue account property

  • the value of the asset is greater than

  • an amount equal to 5% of the total taxable supplies in the last 12 months, or

  • $1,000.

Enter this figure in Box 21 of the return.

Box 22

Use the ratio percentage on the notice you received from Inland Revenue.

Enter this amount in the box to the left of Box 23 of the return if it’s not already printed there.

Work out your provisional tax calculation

Box 24

Check your income tax statement or notice of assessment to see if you’re due to make a provisional tax instalment.

If an instalment isn’t due, do you want to make a voluntary provisional tax payment?

Enter either your compulsory instalment or voluntary payment figure in Box 24 of the return.

Box 25

If a refund shows at Box 15, do you want to use it to pay your provisional tax?

Enter the amount you want to transfer to provisional tax in Box 25 of the return.

Box 26

Does Box 15 show GST to pay?

Enter this figure in Box 27 of the return.

Box 27

Add the amount in Box 26 to Box 27 to get the total amount of GST and provisional tax to pay.

Enter this figure in Box 28 of the return.

Read and sign the declaration

Example: Page 2 GST103B

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