NZ GST Return Due Date Guide
NZ GST Return Due Date Guide
Use this guide to understand common New Zealand GST return and payment due dates. Your actual taxable period and filing arrangements determine the applicable date.
Common due-date rule
GST returns are generally due by the 28th of the month following the end of the taxable period. There are important exceptions.
31 March and 30 November exceptions
For a taxable period ending 31 March, the return is generally due 7 May. For a taxable period ending 30 November, the due date is generally 15 January.
Simple date helper
Do not rely on the calculator for unusual periods
Approved alternative taxable periods, non-resident rules and other special circumstances can affect filing requirements. Always check the current IRD guidance for your period.
IRD: Filing and paying GST · Filing Frequency Checker · GST Return Calculator
Worked example: finding your NZ GST return due date
Aroha runs a landscaping business in Hamilton and files two-monthly. Her taxable period ends 31 January, so under the common rule her GST return and payment are due on 28 February.
Her next period ends 31 March, so the exception applies and her due date moves out to 7 May. If a later period ended 30 November, her return would be due 15 January instead of 28 December. The return date and the payment date are the same, so each example covers both.
A practical way to stay ahead of your due dates
The common rule is a guide, not a promise. Your exact date can shift with approved alternative periods or account changes, so confirm it in myIR before you plan around it. A simple routine works for most businesses:
- Check myIR at the start of each period and note the official due date.
- Set a reminder one week before the date so you have time to pull your records together.
- File a nil return when you had no activity instead of skipping the period.
- Keep sales and purchase invoices filed by period, so the return itself takes minutes.
NZ GST return due date FAQs
Is the payment date the same as the return date?
Yes. In New Zealand you file the return and pay any GST you owe on the same date. If the return shows a refund, IRD pays it after the return is processed.
What if the due date falls on a weekend or public holiday?
You have until the next working day to file and pay without a late penalty.
What happens if I file or pay late?
IRD can charge late payment penalties and interest on the unpaid amount. If you are going to be late, file as soon as you can and pay what you can. Contacting IRD early usually leads to a better outcome than saying nothing.
Can I change how often I file?
Yes. You can ask IRD to move you between monthly, two-monthly and six-monthly filing. The Filing Frequency Checker walks through which frequency fits your turnover.
Where can I confirm my exact due date?
Sign in to myIR, where IRD lists the due dates for your GST account. The helper above shows the common rule only.
