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GST annual return

Some businesses are eligible to lodge an annual GST return. Find out about how and when to lodge.

Last updated 29 July 2015

If you are eligible to lodge an annual GST return, you must lodge and pay any amounts owing by the date shown on the front of the return.

This date will be the same date your income tax return is due to be lodged.

If you don’t need to lodge an income tax return, the due date will be 28 February following the end of the annual tax period.

Find out about

If you have no activity to report

If you have no activity to report for the period, you can simply phone our automated service to record a nil return.

Next step

  • Phone our business direct self-help service on 13 72 26 to record a 'nil Annual GST return'.

To use the service you will need your tax file number (TFN) or Australian business number (ABN) and the document identification number from your annual GST return.

This is an automated service available 24 hours a day.

Alternatively, you can lodge your paper form with the declaration signed but the other labels blank.

See also

To be eligible to report and pay annually, your business must be registered for GST voluntarily. You are not required to register. You must assess your eligibility as at 31 July each year.

QC32003