General consumption tax act jamaica

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  General Consumption Tax Forms

  Form 4A - GENERAL CONSUMPTION TAX STANDARD RETURN

  All registered taxpayers engaged in the supply of goods and services with the exception of approved tourism activities and general insurance use this form. Due on or before the last day of the following month of the return period.

  Click for Form 4A (effective January 2015) Click for Form 4A (after June 2014) Click for Form 4A (prior to June 2014) Click for Form 4A (e-fillable) Form 4B - GENERAL CONSUMPTION TAX SIMPLIFIED ACCOUNTING - THE QUICK METHOD RETURN

  A registered taxpayer whose annual taxable sales do not exceed five hundred thousand dollars ($500,000.00) per annum and must have applied and receive from the Commissioner of TAAD the approval to use this method. Due on or before the last day of the following month of the return period.

  (This form has been discontinued and is no longer available for download.)

  Form 4C - SPECIAL CONSUMPTION TAX RETURN
  Users of this form include any registered taxpayer engaged in the manufacturing and or importations of prescribed goods, examples of these items are Petroleum products, Tobacco, spirits and beer. Due on or before the last day of the following month of the return period.

  Click for Form 4C (effective January 2015) Click for Form 4C (prior January 2015)

  Form 4D - GENERAL CONSUMPTION TAX RETURN for TOURISM ACTIVITIES
  Who files: This form is used by any registered taxpayer filing GCT returns engaged in operations of activities pursuant to a licence issued under the Tourist Board Act. Due on or before the last day of the following month of the return period.

  Click for Form 4D (effective January 2015) Click for Form 4D (June 2014 to December 2014) Click for Form 4D (March 2014 to June 2014) Click for Form 4D (prior to March 2014) Click for Form 4D (e-fillable)

  Form 4E - GENERAL CONSUMPTION TAX RETURN for GENERAL INSURANCE
  Who files: Registered taxpayers who carry out general insurance activities use this form. In addition to completing the form Brokers and Agents are required to complete its schedule A. Due on or before the last day of the following month of the return period.

  Click for Form 4E (effective January 2015) Click for Form 4E (June 2014 to December 2014) Click for Form 4E (prior to June 2014)

  Form 4G - GENERAL CONSUMPTION TAX RETURN (MISCELLANEOUS ACTIVITIES FOR EXEMPT AND NON REGISTERED TAXPAYERS)

  Who files: This form is to be completed by PERSONS who are NOT Registered Taxpayers but are involved in:

  1. Any transaction(s) that qualifies as Imported Services;
  2. The staging of a one-off, annual or irregular occurring event;
  3. Any other transaction, which, under the General Consumption Tax Act, requires such persons to account for GCT.
  Click for Form 4G (effective January 2015)
  
  Form 4H - GENERAL CONSUMPTION TAX RETURN (Group Account)

  Who applies: is used by Registered taxpayers who are approved as a GCT Group in accordance with Section 32( C) of the General Consumption Tax Act . This return is due to be filed on the last working day of each month.
  

  Click for Form 4H (e-fillable)

  Form 1 - APPLICATION FOR GCT REGISTRATION
  Who applies: All persons engaged in taxable activities are required to apply for registration under the GCT Act these include manufacture, distribution, providing goods and services continuously or regularly whether or not for a pecuniary profit, and involves or is intended to involve, in whole or in part, the supply of goods and services (included services imported into Jamaica) to any other person for a consideration.