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 supersedes all previous Directions which cover the areas of filing and payments of GST (being 2008/03, 2008/20, 2018/01, and 2020/01), except for the postponement of GST payments under Directions 2021/01 and 2021/02.
Form of returns and payments for Goods and Services Tax
A taxable person shall account for GST in respect of supplies made by submitting Returns using:
- Revenue Jersey’s Online Filing service; or
- with the prior approval* of the Comptroller 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.
The
Comptroller’s continuing approval to submit paper forms can be assumed by a taxable person unless they subsequently submit using the Online Filing Service, or they receive notice from the Comptroller of the withdrawal of his approval.
(*Where a taxable person has been regularly submitting paper returns prior to this direction, the Comptroller's approval is inferred.)
Expiry date
Expiry date: None
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