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Change your GST accounting basis

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Check your eligibility

Make sure you're eligible to use the accounting basis you want to change to.

Choosing your GST accounting basis

Log in to myIR 

Go to your GST account

Select 'I want to' ... 'More'

Select 'Update GST account details'

Select the accounting type you want to change to

What happens next

We'll contact you within 15 working days to let you know the date the change comes into effect.

You'll need to make adjustments in your next GST return for any outstanding debtors and creditors:

  • If you file your GST returns in myIR, fill in the debit adjustments and credit adjustments boxes.
  • If you file by paper use the GST adjustments calculation sheet - IR372 to calculate your adjustments. Fill in the 'Change of accounting basis' boxes then copy the figures into boxes 9 and 13 of your GST return.

The GST plus guide - IR546 tells you which adjustments you need to make depending on the accounting basis you're changing from and to.

 
GST plus - Working out specific GST issues IR546 (PDF 124KB) Download form