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GST Due Dates 2025

​Our comprehensive guide to GST due dates covers all balance dates and includes FAQs for SMEs, expert tips for smooth GST management and must-know considerations.
Updated 8 January 2025
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Know This First:
  • GST Due dates are determined based on your balance date.
  • Ensure all returns and payments arrive at the IRD before the due date to avoid interest and penalties.
  • Per the IRD's website, for most businesses, the accounting year begins on April 1 and ends the following March 31 - known as the standard balance date.

Our guide covers:

GST Due Dates

GST Return & Payment Due Dates

Q1 (Jan - Mar)
  • 14 January – Period ending 30 November (previous year)
  • 27 January – Period ending 31 December
  • 27 February – Period ending 31 January

Q2 (Apr - Jun)
  • 6 May – Period ending 31 March
  • 27 May – Period ending 30 April
  • 29 June – Period ending 31 May

Q3 (Jul - Sep)
  • 27 August – Period ending 31 July
  • 28 September – Period ending 31 August

Q4 (Oct - Dec)
  • 27 October – Period ending 30 September
  • 27 November – Period ending 31 October
For readers preferring due dates in table form, we present this below:
Quarter Due Date Taxable Period Ending
Q1 (Jan - Mar) 14 Jan 30 Nov (Previous Year)
27 Jan 31 Dec
27 Feb 31 Jan
Q2 (Apr - Jun) 06 May 31 Mar
27 May 30 Apr
29 Jun 31 May
Q3 (Jul - Sep) 27 Aug 31 Jul
28 Sep 31 Aug
Q4 (Oct - Dec) 27 Oct 30 Sep
27 Nov 31 Oct

Frequently Asked Questions for SMEs about GST Payments and Due Dates

What happens if I miss a due date?

If payments or returns aren't submitted by the due date, the IRD may charge interest and penalties.

Can I change my balance date?

It is possible, but specific conditions apply. It is advisable to consult with the IRD or a tax professional before making any changes.

What if my financial year-end date isn't listed above?

The dates provided are based on common year-end dates. If yours isn't listed, contact the IRD for guidance.

How do I ensure that I always meet my GST obligations on time?

Many SMEs use accounting software or hire accountants to manage their financial records and GST obligations. Setting calendar reminders, keeping organized records, and regular financial reviews can also help ensure timely payments and filings.

Can I apply for an extension if I know I won't make the due date?

The IRD may grant extensions in specific circumstances, but it's essential to communicate with them ahead of the due date. Seeking advice from a tax professional can also be beneficial in such situations.

How is the GST amount I owe calculated?

​GST is generally calculated as 15% of the sales price of goods and services. You deduct the GST you've been charged on business expenses from the GST you've collected from sales. The difference is what you owe to the IRD. Our GST calculator shows how this works. 

What if I overpay my GST due?

If you overpay your GST, the excess amount can typically be credited to your future tax liabilities or refunded by the IRD. Ensure you keep clear records and notify the IRD of any discrepancies.​

GST Payments and Considerations

Tips for Smooth GST Management:
  • Leverage Accounting Software: Modern accounting software like Xero automatically tracks, calculates, and sometimes even files your GST obligations. This can significantly reduce manual errors and save time.
  • Financial Discipline: To avoid scrambling for funds when GST is due, make it a habit to regularly set aside a percentage of your revenue for GST. A separate bank account or a dedicated fund can be especially useful.
  • Professional Help: While managing finances can be a DIY task, GST and tax matters can get complex. Engage a tax professional or accountant to ensure your GST filing is accurate, compliant, and timely.

Extensions & Special Circumstances:
  • Applying for Extensions: The IRD might allow extensions for GST return filing in specific circumstances. If you anticipate difficulties meeting a deadline, contact the IRD well in advance to discuss potential extensions. Documentation or evidence supporting your reason might be required.
  • Non-Standard Due Dates: There can be situations where standard due dates may not apply or can be adjusted, particularly if your business experiences unique circumstances such as natural disasters, significant disruptions, or other unexpected events. Always consult with the IRD or a tax professional in such situations.

Common Mistakes to Avoid:
  • Record-Keeping: One of the most common mistakes businesses make is not keeping detailed, chronological records of all transactions. This can lead to inaccuracies during GST calculations and potential issues with the IRD.
  • GST Calculation Errors: Miscalculations can easily occur, especially when dealing with partial GST claims or unique tax situations. Regular reviews or using accounting software can help catch and rectify these errors.
  • Forgetting GST Credits: Many businesses miss out on claiming GST credits they're entitled to. Ensure you know what you can claim and have the documentation to back up each claim.

Online Resources & Tools:

GST Calculators & Apps:
​Official IRD Resources:
Disclaimer: This guide is for informational purposes only and may not cover all individual circumstances. Always consult with a tax professional or the IRD directly for specific guidance.
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