What each column of the Input Tax Statement expects

The Input Tax Statement is not a free-form list of purchases. Beyond the supplier and invoice details, it splits the value of each purchase across a set of columns, one per GST rate, and MIRA totals those columns to work out what you may claim.

The rate columns

• Column G — purchases taxed at 6%.
• Column H — purchases taxed at 8%.
• Column I — purchases taxed at 12%.
• Column J — purchases taxed at 16%.
• Column K — purchases taxed at 17%.

That mapping belongs to version 25.1 of the workbook. It is a layout, not a law, and it changes when MIRA reissues the template — which is why it is worth checking that whatever you file with was built against the version currently being accepted.

Deciding the column from the money

The reliable way to place a line is not to read the rate off the invoice but to compute it: divide the GST charged by the value before GST. If the result is within a fraction of a percentage point of a rate that was legal on that date, that is the column. If it is not close to any of them, something on the document has been misread or the supplier has made an error.

This product allows 0.6 of a percentage point either way, which absorbs the rounding suppliers apply to small amounts while staying well inside the two-point gap between adjacent rates. Anything outside it is held back and flagged rather than filed, because a line in the wrong column is worse than a line you have not filed yet.