Sales and Income (Output GST)

Box 5: Total sales and income (GST-inclusive)

Box 6: Zero-rated supplies (exports, going concerns)

Purchases and Expenses (Input GST)

Box 9: Total purchases and expenses (GST-inclusive)

Box 10: Purchases of capital assets (included in Box 9)

Adjustments

Credit notes issued (reduce output GST)

Credit notes received (reduce input GST)

Private use / exempt use adjustment (%)

How the GST Return Works

Every GST-registered business in New Zealand must file periodic GST returns with Inland Revenue. The return form (GST101A) calculates the difference between the GST you've collected on your sales (output tax) and the GST you've paid on your business purchases (input tax). If you've collected more than you've paid, you owe the difference to IRD. If you've paid more than you've collected (common for exporters and businesses with large capital purchases), you receive a refund.

Understanding the Boxes

Box 5 (Total sales) includes all GST-inclusive income from your taxable activity during the return period. This covers sales of goods and services, rental income from commercial property, and any other taxable supplies. Box 6 (Zero-rated) is the portion of Box 5 that was zero-rated, typically exports and supplies between GST-registered persons for land transactions. These are included in Box 5 but generate no output GST.

Box 9 (Total purchases) includes all GST-inclusive expenses from your taxable activity where you hold a valid tax invoice. Only GST on purchases used for making taxable supplies can be claimed. Private or exempt-use portions must be excluded. Box 10 (Capital assets) is a subset of Box 9 showing capital asset purchases separately, for IRD's statistical purposes.

Filing Frequency

Your filing frequency depends on your annual turnover: six-monthly (if under $500,000 and you choose this option), two-monthly (the default for most businesses), or monthly (compulsory if turnover exceeds $24 million, or voluntary for businesses wanting faster refunds). Use our GST Due Dates calculator to check your specific filing deadlines.

This estimator gives you a preview of your GST position. The actual return filed with IRD through myIR may include additional boxes and adjustments not covered here. Always verify with your accountant or tax adviser for complex situations.

For the full suite of GST tools, visit the GST.co.nz homepage. For 200+ other calculators, visit Calculate.co.nz.

GST Return Estimate (GST101A)
Total sales and income (Box 5)	-
Less: zero-rated supplies (Box 6)	-
Less: credit notes issued	-
Output GST collected (Box 7)	-

Total purchases and expenses (Box 9)	-
Less: credit notes received	-
Less: private/exempt use adjustment	-
Input GST claimed (Box 11)	-

GST to pay / (refund due) (Box 13)	-

GST Return Estimator (GST101A)