GST information requests from Customs

You may have received letters from Customs requesting information regarding a GST refund claim under subsection 38(3) of the GST Act 2014.

Is this a GST audit?

A request for information is not a GST audit.  Customs is requesting the information to validate the GST refund position taken in one or more of your filed GST returns.

Is it compulsory?

Under section 165 of the GST Act 2014, GST officers are authorised to request “any goods, document, article or thing…” relating to GST. Notably, subsection 165(4) makes it an offence to fail to produce the information requested.

What information do I need to provide?

The letter from Customs should set out the information required.  The information and documentation requested will depend on the information disclosed in the relevant filed GST return(s).

Speak to us if you would like us to review the information before submission to Customs.

But I need more time to prepare the requested information

In our experience, the breadth and depth of the information requested of our clients has been varied. Sometimes the information requested is readily at hand – other times it will take considerable time and effort to compile.

We can help you to request and obtain an extension of time to provide the information. If you’d like to speak to us about this option please contact us.

What happens after I submit the information?

The GST officer will review the information to validate the GST refund position taken in your return(s). In our experience to date, the officer may do one or more of the following:

• Release the GST refund
• Request clarification based on the information provided
• Request further information

Concluding thoughts

There is no need for concern if you receive such a request. This appears to be standard practice adopted by Customs before the release of GST refunds. 

We recommend that you respond to the request promptly with all the requested information. In the alternative, we recommend that you seek an extension of time in order to avoid being penalised for failing to produce the requested information.