DOMESTIC TAX REVENUE DIVISION
FILING OF VALUE ADDED TAX (VAT)/
NATIONAL HEALTH INSURANCE LEVY (NHIL) &
COMMUNICATIONS SERVICE TAX (CST) RETURNS
FOR OCTOBER, 2018
Ghana Revenue Authority (GRA) reminds all VAT registered persons that VAT/NHIL and Communications Service Tax (CST) returns for October, 2018 should be submitted on the VAT/NHIL and CST returns forms not later than Friday, 30th November, 2018 which is the last working day of the month.
File your VAT/NHIL & CST returns early and avoid payment of penalties. For VAT/NHIL the penalty is Five Hundred Ghana Cedis (GH¢500.00) and a further penalty of Ten Ghana Cedis (GH¢10.00) per day each day the return is not submitted. Pending the coming into use of the modified VAT Invoice to reflect the delinking of NHIL and GETFund levies from VAT, VAT registered businesses are to continue using their stock of the old VAT invoices.
For CST operators, late filing of returns attracts a pecuniary penalty of Two Thousand Ghana Cedis (GH¢2,000) and a further penalty of Five Hundred Ghana Cedis (GH¢500.00) for each day the return is not submitted.
Remember to submit the October, 2018 returns forms not later than Friday, 30th November, 2018 which is the last working day of the month and avoid paying penalties.
For further information, please contact the nearest Domestic Tax Revenue Division Office.