Key requirements
Box 5 excludes GST itself and ordinary purchases from non-registered suppliers, while eligible zero-rated purchases from registrants can be included. Source amounts follow supplier invoices and import permits. Filing and payment generally fall due one month after period-end, with GIRO normally deducted on the fifteenth of the following month under the approved arrangement. Filing early does not necessarily move that deduction date forward. Learn F7 correction procedures and preserve the acknowledgement. Reconcile the period’s purchases, output tax, input tax and net balance instead of copying financial-statement totals into the return without GST adjustments.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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