Completing your GST return

​Once you've registered

Once you register for GST, you must make quarterly returns of the tax you've charged to your customers (your output tax).

You will also be able to claim a refund or credit for any GST you have incurred on your business expenses (your input tax).

For a full explanation of the difference between input and output tax, see 'How GST works for businesses'

How GST works for businesses

How to register your business for GST

Your GST return

You can submit your GST return:

• online
• using Taxes Returns Submission System (TRSS)
• using the paper form (available from the Taxes Office)

Your return is due for submission no later than the last day of the month following the return period. You must pay the tax due when you make your return.

GST return online

Tips for completing your GST return form

If you're completing the form online or on paper follow these tips:

• round figures to the nearest pound. Don't include anything after the decimal place. Figures in your return form must be in whole pounds
• make sure you put the tens, hundreds and thousands in the right place
• always write in black ink and keep inside the boxes
• complete all the boxes
• Put a ‘0’ in any box if you have no values to enter. Don’t leave it blank or write anything else
• 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

Customs approved trader

Partial exemption for GST input tax

Box 1: total sales excluding GST

Enter the net value (without GST) of your sales.

You must:

• 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 and / 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)

Box 2: total zero-rated and remitted sales

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.

Box 3: total sales subject to GST

Enter the total amount of sales subject to GST (box 1 minus box 2). If you haven’t made any zero-rated or remitted supplies you should enter the same figure in box 3 as you have in box 1.

Box 4: total purchases and expenses (excluding imports)

Enter the net value (without GST) of your expenses and business purchases that you have received from suppliers in Jersey.

You must:

• include all purchases,even if you have not paid GST on them
• not include imports (enter these in box 5)
• include business overheads and expenses eg rent, stationery, phones, insurance, electricity and anything else you have paid for that relate to the business
• not include items which are not considered to be part of GST eg staff wages, Social Security contributions and fines

Box 5: total value of imports

Enter the total value of your imports, excluding GST.

You must:

• 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

Box 6: GST on sales

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.

You must:

• 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.

Bad debts andyour GST return
Download the retail scheme booklet (size 84kb)

Box 7: GST on purchases

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.

Box 8: amount payable or refundable

• if the amount in box 6 is greater than that in box 7, write the sum of box 6 minus box 7 in box 8. This is the amount you must pay to the Taxes Office
• if the amount in box 6 is less than that in box 7, write the sum of box 7 minus box 6 in box 8. This is the amount that is refundable to you
• the Taxes Office's checking system will automatically detect whether the figure in box 8 is a payment or a refundable amount

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.

This includes:

• goods and / or services in exchange
• the granting, assignment, cessation, or surrender of a right, or a facility,
• any other advantages or incentive

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 all the boxes as necessary, putting a '0' in any box if you have no values to enter
• inserted the correct totals
• completed the declaration. This should be completed by you as the GST-registered person, or by a person you have authorised
• dated and signed (if a paper version) or confirmed name and position (if digital version)

How to pay GST

Submitting your GST return late

Claiming a GST refund

There are two types of GST businesses:

• payment traders
• repayment traders

If you are a 'payment trader', eg your output tax normally exceeds your input tax (like the majority of GST-registered businesses), 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', eg you regularly qualify for GST refunds (eg exporters and residential property developers), you can apply for returns and repayments to be made on a monthly basis in order to assist your cash flow. Repayments will usually be made within 30 days of us receiving your claim.

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​