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GST direction 2008/05: Returns and hold over of credits

​The following Direction is made by the Comptroller of Income Tax using powers given to him under Article 35(1)(b) of the GST Law 2007 (as amended).

Returns showing a credit of GST

Where a GST return is submitted by a taxable person showing a credit of GST to that person, the credit shall be held over and off-set against future payments of GST, unless:

  • the person makes a request in writing for the repayment of that credit, within one calendar month of the due date of the relevant GST accounting period; or
  • makes predominantly zero rated supplies for GST (such as a developer of dwellings, an exporter or a supplier of international services); or
  • the person provides satisfactory evidence to Income Tax that they will be submitting GST returns showing credits to GST for more than half the GST returns in the following 24 months.


GST Law 2007, Article 35(1)(b) empowers the Comptroller of Income Tax to hold over GST credits to be offset against tax due in a subsequent GST period. This measure is intended to reduce the number of repayments of small amounts of GST to businesses.

A business that is due a credit of GST because of, for example, major capital expenditure, or because most of it’s supplies are zero rated for GST, will still receive repayments of GST where a return shows a credit due to them.

Expiry date

Expiry date: None

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