MAY 7Your GST return and payment is due for the taxable period ending 31 March.
MAY 28Your GST return and payment is due for the taxable period ending 30 April.
JUN 28Your GST return and payment is due for the taxable period ending 31 May.
Transitional return period
From 1 December 2019 up to 31 March 2020, overseas businesses, online marketplaces and redeliverers will file their first return for a period from their registration start date to 31 March 2020.
From 1 April 2020, all overseas businesses must file GST returns quarterly.
Requirements for receipts
Suppliers will need to provide a receipt to consumers if they have charged the consumer GST on some or all of the goods in the transaction. This receipt can then be used as evidence to Customs that GST has already been charged on the goods.
For the receipt, you must include the:
- name and GST number of the supplier
- date of the supply
- date of issue of the receipt (if different from the date of the supply)
- description of the goods supplied
- price paid for the goods and the amount of GST included, which may be expressed in a foreign currency
- list of which goods have had GST charged.