GST Payments/Refunds

Key requirements

The directory explains available payment methods and the extended GIRO payment timing, alongside instalment assistance for taxpayers facing difficulties. Separate pages address late-payment consequences, refund receipt and interest, and how to inspect the account balance and payments. An estimated assessment requires the applicable revision process; paying a sum does not by itself file a missing return or correct the estimate. Reconcile the tax account against the return, payment reference and refund evidence. If assistance is needed, use the payment-arrangement route while considering the outstanding obligation rather than assuming that a request automatically suspends collection. Consult the specific page for the relevant payment or refund stage.