End-to-end workflow for preparing and filing a New Zealand GST return (GST101A) via myIR, covering registration status, transaction classification, zero-rated and exempt supply identification, input tax reconciliation, and IRD submission.
Confirm the client is GST-registered with IRD, establish the taxable period and filing frequency (monthly, 2-monthly, or 6-monthly), and determine whether they use the invoice basis or payments basis. Collect the IRD number and verify the return period dates against the GST101A header fields.
Gather the bank statement(s) covering the full taxable period, sales invoices for any zero-rated or large supplies, and purchase invoices (tax invoices) for input tax claims above NZD 400. For invoice-basis clients, also collect the outstanding invoice register at period end.
Classify every transaction in the bank statement as: standard-rated 15% (domestic taxable supply), zero-rated 0% (exports, services to non-residents under s.11A(1)(k), going concerns), exempt (financial services, residential rent), or excluded (wages, PAYE, KiwiSaver, ACC levies, owner drawings, internal transfers). Apply the 50% entertainment limitation and vehicle logbook rules where relevant. Flag non-resident SaaS suppliers for GST registration check.
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Aggregate coded transactions into the GST101A fields: Field 5 (total sales including GST), Field 6 (zero-rated supplies), Field 7 (output tax = (Field 5 minus Field 6) x 3/23), Field 9 (total purchases including GST), Field 11 (total input tax claimed), and Field 13 (GST to pay or refund = Field 7 minus Field 11 plus/minus adjustments). Include any change-of-use adjustments in Field 8 or Field 12, and bad-debt adjustments under s.26.
Lodge the GST101A in myIR (myir.ird.govt.nz) by the due date — the 28th of the month following the taxable period end (except the March period, which is due 7 May). If the return shows a refund, IRD typically processes it within 15 working days. If GST is payable, confirm the payment method (direct debit, internet banking to IRD bank account 03-0049-0001100-27, or credit card via myIR).