Register for GST
You must be registered for GST before you can submit a GST return.
How to register your business for GST
When to do a GST return
You must make a return telling Revenue Jersey now much GST you've charged to your customers (output tax) and how much you've paid to other businesses (input tax).
The filing frequency of your return is included on your GST registration letter, for example quarterly ending March. You would then file your returns for the periods January to March, April to June, July to September and October to December.
If your GST registration starts or stops within a quarter you would still file for the quarter but only include your GST sales.
How GST works for businesses
Your return is due for submission no later than the last day of the month following the return period. The return periods that you must file are included in your GST registration letter.
You must also pay any tax due when you make your return.
Deadlines and penalties
Submit your GST return
It's easy to submit your GST return online. You just need your Tax Identification Number (TIN), GST reference and your totals for the period.
Submit your GST return
Completing your GST return
When you're completing your return:
- enter your Tax Identification Number (TIN) and GST reference
- enter the correct period you are making the return for
- complete all the boxes
- Put a ‘0’ in any box if you have no values to enter, don’t leave it blank
- if you're an approved trader with Customs, don’t calculate input GST on your imports
- contact us if you believe you are partially exempt
If you've paid or received a ‘consideration’ other than money, this must be expressed in the appropriate boxes in terms of money (£ Sterling) at the fair market price of the consideration.
- goods and / or services in exchange
- the granting, assignment, cessation, or surrender of a right, or a facility,
- any other advantages or incentive
Customs approved trader
Partial exemption for GST input tax
Total sales excluding GST (box 1)
Enter the net value (without GST) of your sales.
- enter all sales which are taxable for GST purposes, including those which are zero-rated or made to international services entities (ISEs)
- include deposits you've charged during the return period
- not include sales specified as exempt in Schedule 5 of the GST law
- not include gift vouchers when you sell the voucher. Only include the voucher if it has been redeemed
'Sales' includes any goods or services that you give in exchange for money or an equivalent value of goods and services. This can include other advantages, such as the granting of a right or waiver (a consideration).
GST law on Jersey Law website
Total zero-rated and remitted sales (box 2)
Enter the total amount of zero-rated and remitted supplies. 'Remitted supplies' are sales to ISEs which are not charged GST on their purchases.
The value of sales you make to ISEs should be included with your zero-rated sales.
Total sales subject to GST (box 3)
This is the amount of box 1 minus box 2. It will automatically calculate.
Total purchases and expenses, excluding imports (box 4)
Enter the net value (without GST) of your expenses and business purchases that you have received from suppliers in Jersey.
- all purchases, even if you have not paid GST on them
- business overheads and expenses eg rent, stationery, phones, insurance, electricity and anything else you have paid for that relate to the business
Do not include:
- imports (these are entered in box 5)
- items which are not considered to be part of GST eg staff wages, Social Security contributions and fines
Total value of imports (box 5)
Enter the total value of your imports, excluding GST.
- include the value of all of your imports, even if you haven't paid GST on them
- include services you buy from businesses outside Jersey
GST on sales (box 6)
If you're a retailer and are not using the retail scheme, enter the actual amount of GST you have charged your customers on your invoices.
Declare the GST you've charged on invoices that have not been paid. GST charged must be declared in the tax period in which the earliest of the following occurs:
- goods are delivered or made available, or the service is performed
- a tax invoice for the sale is issued
- any consideration or payment for the sale is received
Include the total output tax due on your sales.
If you haven't been paid after six months (in whole or part), you may be able to make a claim GST relief for bad debts.
GST retail scheme
Bad debts and your GST return
GST on purchases (box 7)
Enter the total deductible input tax from your GST account. If you're not a Customs-approved trader and you've paid GST on imports, include the GST you've paid.
You must calculate the actual amount of GST you have been charged on your purchases.
You may have some purchases from businesses which haven't charged GST and therefore there will be no GST to claim back on these transactions.
If you're an approved trader for Customs purposes, then you won't have paid GST on your imports and there will be no GST to claim back on these transactions either.
Amount payable or refundable (box 8)
The amount that is payable or refundable will automatically calculate based on the information you have provided in the other boxes.
Checking your GST return form
Once you have completed your GST return form you should make a final check to make sure you have completed it correctly before you submit it.
Submitting your GST return late
There are two types of GST businesses:
- payment traders
- repayment traders
If you are a 'payment trader' (your output tax normally exceeds your input tax), any occasional net GST credits you're entitled to will normally be carried forward automatically to be offset against your next quarterly GST return payment. However, you can apply to us if you want to make a direct repayment of the tax that is owed to you.
If you are a ‘repayment trader' (you regularly qualify for GST refunds), you can apply for returns and repayments to be made on a monthly basis in order to assist your cash flow.
Repayments will normally be made either:
- 30 days after you have received the notification that repayment is required
- 30 days after you have sent your GST return
If you run a charity or are a DIY house builder, different arrangements apply for claiming a GST refund.
Charities and non-profit organisations: GST advice
Building a new home and GST