Papua New Guinea GST & Tax Invoice
IRC GST 10% tax-invoice compliance and an eFiling-ready Form G1 return worksheet
Configure Papua New Guinea Goods and Services Tax (GST) at the statutory 10% rate, check every customer tax invoice against the Internal Revenue Commission (IRC) tax-invoice content rules, and prepare a complete, internally-validated monthly Form G1 return worksheet your accountant transcribes into myIRC or a paper return. No transmission, no third-party gateway — your data stays in Odoo.
What this module does
GST 10% tax configuration
Records your IRC Taxpayer Identification Number (TIN) on the company and validates its nine-digit structure. The GST tax fraction of an inclusive amount is the exact 1/11 of a 10% rate, so computed figures match a hand-completed paper return to the toea.
IRC tax-invoice rules
Every customer invoice is checked against the IRC tax-invoice content requirements: the supplier GST/TIN number, the "TAX INVOICE" heading, the date, a description, the GST amount, and — for supplies above K1,000 — the recipient's details. Non-compliant invoices are flagged and filterable.
Form G1 return worksheet
Pull a month's posted sales and purchases, bucket them into standard-rated, zero-rated (exports) and exempt supplies, fold in your GST adjustments, and fill every line of the IRC monthly GST return (Form G1, lines 1–12). The worksheet shows whether the period is GST payable or a GST refund.
eFiling ready, BYOK
Export the worksheet as plain text and CSV for review, transcribe or eFile it through myIRC under your own credentials, then mark the return filed. The filing due date (the 21st of the following month) is computed for you.
Form G1 lines computed
| Line | Description |
|---|---|
| 1 | Total standard-rated sales (GST-inclusive) |
| 2 | Total zero-rated sales / exports |
| 3 | Total exempt and other non-taxable sales |
| 4 | Total sales (line 1 + line 2 + line 3) |
| 5 | Output tax on standard-rated sales (1/11 of line 1) |
| 6 | Output tax adjustments |
| 7 | Total output tax (line 5 + line 6) |
| 8 | Total standard-rated purchases (GST-inclusive) |
| 9 | Input tax on purchases (1/11 of line 8) |
| 10 | Input tax adjustments |
| 11 | Total input tax credit (line 9 + line 10) |
| 12 | Net GST — payable to the IRC or refundable |
Built-in validation
Pre-filing checks
- TIN present and nine digits
- Reporting period start before end
- Total sales reconcile to the three sales buckets
- Output and input tax recomputed at 1/11 and cross-checked
- Net GST direction (payable vs refund) verified
Tax-invoice checks
- Simplified receipt allowed at or below K50
- Full tax invoice required above K50
- Recipient details required above K1,000
- GST shown equals 1/11 of standard-rated value
- One-click recheck from the invoice form
Scope and boundary
This module prepares and validates figures only. It does not transmit returns to the IRC and does not act as a certified agent. You file through myIRC or on paper using your own credentials. GST is administered under the Goods and Services Tax Act 2003 by the Internal Revenue Commission of Papua New Guinea.
Keywords: Papua New Guinea GST, PNG GST 10%, IRC Form G1, GST return worksheet, tax invoice rules, PNG TIN, output tax, input tax credit, myIRC, GST eFiling.
Screenshots
Generate Gst Return
Gst Returns Form G1
Gst Settings
Update date: 2026-07-02