GST due dates 2026 and 2027

GST returns and payments are usually due on the 28th of the month after the taxable period ends. There are two standard exceptions: a period ending 30 November is due 15 January, and a period ending 31 March is due 7 May. If a due date falls on a weekend or public holiday, Inland Revenue moves it to the next working day.

For a two-monthly filer with a 31 March balance date, the periods normally end 31 May, 31 July, 30 September, 30 November, 31 January and 31 March. The 31 January period is ordinarily due 28 February. It is not an extension date.

Check the due date shown in myIR for the business before acting.