Voluntary disclosure for wrongful collection of GST

Key requirements

Only registered businesses may charge GST. Prepare a transaction list with invoice number, date, sale value and GST collected, plus a sample invoice. Submit the specified wrongful-collection disclosure form and supporting documents, then remit the amount following its payment instructions and keep proof. Do not classify the collection as ordinary business income or assume a later registration retrospectively authorises it. Correct the invoicing process so future sales use the proper treatment. This page’s process concerns non-registrants and should be distinguished from the separate correction process for an already registered business.