Missed the 21-day window after crossing NZ$60,000? Here’s what IRD does next and how to limit the damage.
Last updated: June 2026
If you fail to register on time, IRD can backdate your registration and assess GST on your taxable supplies from the date you should have registered, whether or not you actually charged customers GST at the time. If you didn’t add GST to your invoices during the period you were late, you generally still owe that amount out of your own revenue once assessed.
Late filing and late payment penalties can apply, along with use-of-money interest charged on outstanding tax from when it was originally due. Where a shortfall arises from carelessness or a genuine error, a shortfall penalty may apply; deliberate evasion carries a much higher penalty, potentially up to 150% of the tax shortfall in serious cases.
Not automatically — IRD has discretion, especially for genuine, promptly self-disclosed mistakes, though the GST itself and use-of-money interest generally still apply.
Generally yes. Your registration can be backdated, meaning you’re liable for GST on sales made from that date, effectively absorbing it unless you separately invoice customers for the shortfall.
A penalty applied when a tax shortfall arises, with the rate depending on the cause — ranging from a lower rate for genuine carelessness up to significantly higher rates (potentially 150%) for deliberate evasion.
Yes, you can dispute an assessment through IRD’s formal disputes process, and further avenues exist if unresolved.
Track your rolling 12-month taxable turnover regularly — our GST threshold checker can help you monitor this.
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