GST return and provisional tax due dates

GST return and provisional tax due dates

We know this is a busy time and with the IRD system shutdown from 3pm on Thursday 21  October and reopening on the morning of Thursday 28 October, businesses may struggle to file and pay GST and provisional tax by 28 October. 

Ministers have agreed (dependent on passing an Order in Council) that businesses and individuals will have more time to file and pay their GST and provisional tax that is currently due on 28 October. Once the order passes, businesses will have up to 4 November to:

  • File and pay their 1, 2 and 6-monthly GST returns for the taxable period ending 30 September
  • Pay their provisional tax instalments that are usually due 28 October.  

You can file as normal up to 3pm 21 October, or once the IRD’s services come online again.