How to Register for GST with IRC in Papua New Guinea

Professional & business services Created by @deleted-user

Check whether your business must register for Goods and Services Tax (GST), prepare the evidence IRC needs, obtain registration under your TIN, and begin compliant invoicing and returns.

Fees, deadlines and important notes

Normal GST rate: 10% on taxable sales, subject to zero-rated and exempt categories. Compulsory registration generally applies when annual taxable supplies exceed K250,000, measured across the relevant 12-month historical or expected period; voluntary registration may be available below the threshold. Most monthly Form G1 returns are due on the 21st of the following month or next working day; IRC also provides a quarterly G1 version for taxpayers on an approved quarterly schedule. A separate GST-registration application charge could not be verified; check directly with IRC.

Before you start — checklist

  • ☐ Business registration details and IPA certificate/extract where applicable.
  • ☐ Taxpayer Identification Number (TIN) and proof of registered business identity/contact details.
  • ☐ Records supporting actual taxable sales over the preceding 12 months and a forecast for the next 12 months.
  • ☐ Description of business operations and what products/services are taxable, zero-rated or exempt.
  • ☐ Owner/director identification and authorised contact details, plus current business address and bank details if requested.
  • ☐ Examples of sales invoices and purchases/expenses, and a bookkeeping system capable of recording GST.
This is a community information guide, not an official notice or legal/tax advice. Requirements and fees may change; confirm details with the responsible agency before applying.
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Guide progress Step 1 of 10

  1. Step 1

    Calculate taxable turnover accurately

    Add taxable supplies (not business profit) over the relevant rolling 12 months; examine realistic expected sales for the next 12 months. IRC public guidance identifies K250,000 as the compulsory GST-registration threshold. Exempt supplies need separate treatment. If uncertain, ask IRC or a registered tax agent before deciding you are below threshold.

  2. Step 2

    Check whether voluntary registration makes sense

    If your taxable turnover is below K250,000, you may be eligible to register voluntarily if conducting a taxable activity. Registration creates return-filing and invoicing duties even when sales are small. Consider whether your customers need GST tax invoices and whether you will make significant creditable purchases.

  3. Step 3

    Make sure you have a business TIN

    If not registered with IRC, first obtain the appropriate TIN for the company or individual business. A company’s IPA incorporation alone does not automatically create its GST registration. Keep the IPA document, TIN confirmation and ownership/identification documents ready.

  4. Step 4

    Apply for GST registration with IRC

    Ask IRC to open/register the GST tax account under your existing TIN. Begin from https://irc.gov.pg/ (myIRC) or the nearest IRC Tax Centre, and request the current application process/form and submission channel. Provide business details, commencement date and proof of turnover as instructed. The exact 2026 registration interface and required form name could not be independently verified, so do not rely on an unconfirmed menu sequence.

  5. Step 5

    Wait for confirmation before charging GST

    Keep the registration approval and effective date. Do NOT add a GST line to invoices merely because the IPA business is registered or an application is pending. IRC warns that businesses charging GST without registration can face penalties.

  6. Step 6

    Configure invoices and accounting

    For standard-rated sales, GST is generally 10% of the GST-exclusive price (or 1/11 of a GST-inclusive amount). Separate taxable, zero-rated and exempt sales; record purchases and eligible input GST. Check current temporary zero-rating measures for designated essential household goods through 31 December 2026 rather than assuming all shop goods are charged 10%.

  7. Step 7

    Confirm your return frequency and file Form G1

    Ask IRC whether you are assigned monthly or approved quarterly GST reporting. For monthly filers, the G1 and payment ordinarily fall due by the 21st of the following month. Use the current approved G1 (the 2024-dated G1 2023 V1.2 for monthly returns in the 2026 compliance guidance; current quarterly version where applicable). Keep sales and purchase records.

  8. Step 8

    Pay or claim correctly and keep proof

    Reconcile output GST on taxable sales against eligible input credits. Lodge each required return by the due date, pay any net GST, and retain confirmation of submission and settlement. A refundable balance does not automatically mean an immediate cash refund; follow IRC procedures.

  9. Step 9

    Common mistakes to avoid

    • Using profit instead of turnover to test the threshold.
    • Charging 10% GST without an approved GST registration.
    • Treating exempt sales the same as zero-rated sales.
    • Claiming GST on all purchases without testing credit eligibility.
    • Using obsolete G1 forms or overlooking special temporary zero-rating on basic goods.

  10. Step 10

    Official sources and last-reviewed date

    Last researched: 8 October 2026. Verify the current forms, fees and process with the relevant agency or bank before proceeding.

Sources

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