If you are registered for GST you are required to file GST return irrespective of whether your business was active during the period.
Your GST return must be filed, and GST must be paid, by the 28th of the month following the end of your taxable period. If you are a monthly filer, you must file the return by the 28th of the following month. If you are a quarterly filer, you must file the return as per the schedule below.
| Taxable period | Deadline |
| 1st Quarter (January – March) | 28 April |
| 2nd Quarter (April – June) | 28 July |
| 3rd Quarter (July – September) | 28 October |
| 4th Quarter (October – December) | 28 January |
If the due date for your GST return falls on a weekend or a public holiday, it will be due on the next working day.