FILING OF VALUE ADDED TAX (VAT)/
NATIONAL HEALTH INSURANCE LEVY (NHIL) &
COMMUNICATIONS SERVICE TAX (CST) RETURNS
FOR AUGUST, 2019
Ghana Revenue Authority (GRA) reminds all VAT/NHIL/GETFund Levy registered businesses that VAT/NHIL/GETFund Levy and Communications Service Tax (CST) returns for August 2019 should be submitted on the VAT/NHIL/GETFund Levy and CST returns forms not later than Monday, 30th September, 2019 which is the last working day of the month.
File your VAT/NHIL/GETFund Levy & CST returns early and avoid payment of penalties. For VAT/NHIL/GETFund Levy, 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/NHIL/GETFund Levy 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 August 2019 returns forms not later than Monday, 30th September, 2019 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.