GST Direction 2020/01
The following Direction is made by the Comptroller of Revenue using powers given to him under Article 41(1) of the GST Law 2007 (as amended). It replaces Direction 2018/01, which is withdrawn from the date of this Direction, and has effect from 13 March 2020.
Form of Returns and Payments for Goods and Services Tax.
A taxable person shall account for GST in respect of supplies he or she makes by submitting returns using Revenue Jersey’s online filing service or, exceptionally, on the paper form provided by the Comptroller; and for the accounting periods specified in the GST Registration Certificate and accompanying letter issued to the taxable person.
The return shall be submitted and any payment of tax due to the Treasury made no later than:
- the final day of the month following the end of the period to which the Return relates, or, in the case of periods not ending at a month end,
- within 30 days of the period end.
Exceptionally, during any economic disruption caused by Coronavirus, payments of tax due for the following accounting periods may be postponed until further notice provided that returns continue to be filed as directed above.
Monthly and quarterly returns for the accounting periods ending:
- 31 March 2020
- 30 April 2020
- 31 May 2020
- 30 June 2020
or ending in those months (for periods not ending at the month end).