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Choosing your GST filing frequency

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You need to file regular GST returns. How often you file depends on your sales.

You choose your filing frequency when you register for GST.

Filing frequency

Who is eligible

Who it is suitable for

Monthly

  • Anyone.
  • You must file monthly if your sales are over $24 million in any 12-month period.
  • For a GST group the $24 million applies to the group as a whole.

Customers likely to get regular GST refunds.

Two-monthly

  • Anyone with sales under $24 million in any 12-month period.
  • For a GST group the $24 million applies to the group as a whole.

Customers who find regular filing helps them keep on top of paperwork.

Six-monthly

  • Anyone with sales under $500,000 in any 12-month period.
  • For a GST group the $500,000 applies to the group as a whole.
  • Customers with few sales and purchases.
  • You only need to file two returns a year but it can be a big job to account for six months' worth of trading in one go.