Skip to main content

COVID-19 - Level 4 If you have been affected by COVID-19, we may be able to help. Find out more

Service update Some of our key services are currently unavailable while we make some improvements to our system. These will be back on 8am, 16 April. Find out more

Service update Some of our key services will be unavailable from 3pm, 9 April until 16 April for a system upgrade. Find out more

GST Dates

  • MAY 7
    Your GST return and payment is due for the taxable period ending 31 March.
  • MAY 28
    Your GST return and payment is due for the taxable period ending 30 April.
  • JUN 28
    Your GST return and payment is due for the taxable period ending 31 May.

Only a group representative can register a GST group.

Gather your information

If you are registering a company-only group you will need the names and IRD numbers of the companies holding the common interest.

If you are registering a mixed group you will need the name and IRD number of the controlling entity or entities.

You will also need the names and IRD numbers of all other members of the group.

Any GST-registered members must use the same filing frequency and accounting basis as the group.

Log in to myIR

Select your GST account

Select 'I want to ... More'

Select 'Register as a GST group'

Provide the information requested.

The last step is to submit your registration. We'll send you confirmation that we've received your registration.

What happens next

We will:

  • process your request within 10 working days
  • contact you if we need further information.

The group's GST account will show in myIR once we have confirmed its registration.

My responsibilities

As the group representative you:

  • are treated as carrying out all the taxable activities of the group
  • are responsible for filing the group's GST returns and paying any GST due to us
  • can ask us to add or remove group members, change the representative or cancel the group registration
  • are our contact for all matters relating to the group's GST activity.

You can register the group by completing the 'Goods and services tax application for group registration' form - IR374.

Goods and services tax application for group registration IR374 PDF 78KB Download form