Follow the transaction
The output tax section addresses when GST is charged, when supplies are not taxed and when zero-rating may apply. Input tax guidance separately explains entitlement, timing and restrictions on recovery. The digital economy and industry sections help identify special rules that may change the treatment of a transaction.
Manage the registration
Registration and cancellation are supported by guidance on eligibility, voluntary registration, guarantees and exemptions. Registered businesses can find invoicing, record keeping, return correction, payment and refund procedures. GST schemes and compliance programmes have their own requirements, so a scheme should be checked against the business’s operations rather than selected merely for its name.
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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