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GST101A Form for Small Businesses and Sole Traders

Prosaic Team5 min read

The GST101A is a tax form specifically designed for reporting your Goods and Services Tax (GST) details to the government. It's used by New Zealand businesses who prefer to file paper returns rather than through the myIR online portal.

Mastering its completion becomes manageable once you understand each section's purpose.

What is the GST101A form?

The GST101A functions as a paper-based alternative to filing GST returns online through myIR. It requires disclosure of your GST registration number, reporting period, and aggregate sales and expense figures.

A copy of the current GST101A form is available from the New Zealand Inland Revenue Department website.

How to fill out the GST101A form

Section 1: Registration number

Your unique GST registration number — the identifier assigned when you registered for GST with IRD. Enter it accurately to prevent processing complications.

Section 2: Period covered by the return

Specify your reporting timeframe. This is typically two months, though check your specific filing frequency against your original registration details. The period must be accurate for your return to be processed correctly.

Section 3: Contact details

Provide your current postal address, as government correspondence regarding GST matters will be directed there.

Section 4: Daytime phone number

Supply an accessible contact number for use if complications arise during processing.

Section 5: Total sales and income

Report aggregate sales and income for the specified period, including:

  • GST-inclusive amounts (total value of taxable supplies including GST)
  • Zero-rated supplies (exports and other zero-rated goods and services — no GST charged but still reported)

Section 6: Goods and services tax on sales

Calculate and enter the GST collected from your sales activities. This is typically your total taxable supplies divided by 1.15, then multiplied by 0.15.

Calculations and payment

The form guides you through computational steps to determine the net GST owed to or refundable by the government. You'll need:

  • Total output tax (GST collected on sales)
  • Total input tax credits (GST paid on business purchases)
  • The difference is either payable to IRD or refundable to you

Accuracy is critical — mistakes can result in penalties or incorrect refunds.

Filing by post

Complete the form and return it to IRD by the due date printed on the form. Payment can be made by cheque (payable to Inland Revenue) or online through myIR even if you filed a paper return.

Consider switching to online filing

Filing online through myIR is faster, more accurate, and provides immediate confirmation of receipt. If you find the paper form cumbersome, it's worth setting up a myIR account for future returns.