Changing GST accounting periods

Key requirements

Quarterly periods follow the relevant year-end month group, while monthly filing follows calendar months. Special periods can accommodate a non-month-end fiscal calendar, supported by accounts and a proposed full year’s dates. Submit the business reasons and preferred frequency through the prescribed myTax Mail category at least thirty days before the first requested period. If late or not approved, continue the existing standard periods rather than filing against an internal calendar. Keep the approval and check each portal return deadline, particularly where a transition produces an unusual first or final period.