From Robert Fox, Income Tax department.

THE GST team has taken a number of inquiries about the requirement for GST-registered retailers to issue a sales receipt. We would like to clarify the position on retailers disclosing whether or not they are registered for GST.

There are two options:

*Where a retailer uses a programmable till that is capable of producing a sales receipt for the customer, the information it shows must include: the supplier’s name and address, GST number, date, the tax inclusive value of the supply, and an indication that total charged includes GST at 3%.

*If a programmable till is not used, or if the retailer does not routinely issue receipts, an indication to the customer that prices include GST is enough. This can be done on a price list, menu or notice at or near the entrance.

Although it is important for customers to know whether or not they are being charged GST, it is also

important that the cost to the retailer of administering GST is no more than is necessary. There is not a requirement for a retailer to issue a receipt showing GST unless the customer is another business registered for GST.

Cyril Le Marquand House,

The Parade,

St Helier.

Leave a comment

Your email address will not be published. Required fields are marked *