Tue | Sep 25, 2018

GCT Act amended, new filing date introduced

Published:Tuesday | November 11, 2014 | 9:05 AM

Tax Administration Jamaica is advising taxpayers that there is a new due date for filing general consumption tax (GCT) returns.

It says effective October 1, 2014, monthly GCT Returns and payments are due on the last working day of the month, after the end of the taxable period.

This means that GCT returns and payments for the month of October 2014 are due on Friday, November 28.

Previously, GCT returns were due on the last day of the month, and where the last day of the month was on a weekend or public holiday, taxpayers would have until the next working day to submit the return without being late.

However, the GCT Act was recently amended as the Government moved to ensure that collections can be accounted for in the month they are due.


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