The Inland Revenue has published IR375: “GST guide - Working with GST” (Hereafter: the Guide). The Guide exists of out an Introduction followed by 9 Parts.
The subjects discussed in the Guide include a.o.:
· Introduction
o GST rate increase
o GST registration
o GST added to myIR secure online services
o Non-resident GST business claimants
· Explaining GST
o What GST is charged on
o Understanding your basic GST requirements
o What GST isn't charged on
o Record keeping
o What information do I give to my customers?
· How to complete and file GST returns
o The return filing process
o The GST return
o Completing your return
o Filing your GST return online
o Online GST filing demonstration
o Which form do I use?
o GST 101A
o GST 103
o Adjustments
o Filing your GST return
o If you don't file your return, or file it late
o If you don't make your payment, or pay late
o Correcting an error in your GST return
· Cancelling your GST registration
· Adjustments
o Adjustments for capital or asset items from 1 April 2011
o Other adjustments
· Supplies
o Exempt supplies
o Zero-rated supplies
o Not eligible for zero-rating
o Special supplies
· October 2010 GST rate change
o Other adjustments required due to the GST rate change
o Finance lease payments and further GST rate change adjustments
· Your rights and obligations
o If you have a complaint about our service
o Privacy
o Shortfall penalties
o Audits
o Offences and penalties
· Quick reference checklist
· Services you may need
Click here to be forwarded to IR375: “GST guide - Working with GST” as available on the website of the New Zealand Inland Revenue, which will open in a new window.
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