Papua New Guinea GST & Tax Invoice
IRC GST 10% tax-invoice compliance and the official Form G1 return, box for box, with the Sales by Province split
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 your accountant transcribes into myIRC or a paper return. The worksheet reproduces the official IRC form effective 1 January 2024 exactly: all sixteen numbered lines with their printed box numbers, across the form's three blocks, plus the twenty-two row Sales by Province table on page two. 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 K200 — the recipient's name and address plus the quantity or volume supplied. Non-compliant invoices are flagged and filterable.
The official Form G1, box for box
Pull a month's posted sales and the GST paid on your business inputs, bucket sales into taxable, zero-rated (exports) and exempt supplies, fold in your adjustments, and fill all sixteen numbered lines of the IRC monthly return. Every field carries the box number printed on the paper form, so there is nothing to map by hand.
Sales by Province
Page two of the return, built for you. The period's taxable sales are split across the twenty-two provinces from your customers' addresses and the GST is apportioned in the same proportion, tying back to box 700 (line 5) and box 710 (line 15). The twenty-two provinces are installed as ordinary Odoo states, which Odoo itself does not ship for Papua New Guinea. A refund period is left blank, as the form instructs.
Note 5 credit restriction
If you make exempt supplies, the IRC restricts your input credit. The Note 5 sub-worksheet is applied for you: GST on mixed-use inputs is apportioned by the exempt share of total sales, GST on solely-exempt inputs is added, and the result is deducted at line 9.
eFiling ready, BYOK
Export the worksheet and the province table as plain text and CSV for review, transcribe or eFile 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.
Every box of the official Form G1
| Line | Box | Description |
|---|---|---|
| Block 1 — Calculation of output debits | ||
| 1 | 10 | Total sales (note 1) |
| 2 | 20 | Less exempt sales (note 2) |
| 3 | 30 | Zero rated sales (note 3) |
| 4 | 40 | Add lines 2 and 3 |
| 5 | 50 | Total GST taxable sales — deduct line 4 from line 1 |
| 6 | 60 | Output debits — divide taxable sales by eleven |
| 7 | 70 | Deferred import liabilities |
| Block 2 — Calculation of input credits | ||
| 8 | 80 | GST paid on business inputs bought in the period (note 4) |
| 9 | 90 | Less GST paid exempt sales (note 5) |
| 10 | 100 | GST paid for private purposes (note 6) |
| 11 | 110 | Add lines 9 and 10 |
| 12 | 120 | Input credits — deduct line 11 from line 8 |
| Block 3 — Summary: GST payable or refundable | ||
| 13 | 130 | Output debits (add lines 6 and 7) |
| 14 | 140 | Deduct input credits (from line 12) |
| 15 | 150 / 160 | GST payable (150) or refundable (160) |
| 16 | 170 | GST Section 65A credit allowable (note 8) |
| Page two — Sales by Province | ||
| — | 200–630 | Taxable sales and GST for each of the twenty-two provinces |
| — | 700 / 710 | Totals, tying back to line 5 and line 15 on page one |
Built-in validation
Pre-filing checks
- TIN present and nine digits
- Reporting period start before end
- Every addition and subtraction printed on the form recomputed and cross-checked (lines 4, 5, 6, 11, 12, 13, 14, 15)
- Exempt plus zero-rated sales cannot exceed total sales
- Province totals tie to box 700 and box 710
- A refund period carries no province split
Tax-invoice checks
- No tax invoice needed at or below K50
- Simplified tax invoice from K50 up to K200
- Above K200: recipient name and address, and the quantity or volume supplied
- 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, Sales by Province, tax invoice rules, PNG TIN, output debits, input credits, Section 65A, myIRC, GST eFiling.
Screenshots
Generate Gst Return
Form G1 — all sixteen boxes in the official three blocks
Sales by Province — page two, totalling back to boxes 700 and 710
Gst Settings
Update date: 2026-07-29
| Availability |
Odoo Online
Odoo.sh
On Premise
|
| Odoo Apps Dependencies |
•
Discuss (mail)
• Invoicing (account) |
| Lines of code | 1820 |
| Technical Name |
l10n_pg_gst_invoice |
| License | OPL-1 |
| Website | https://pokutsoft.com/ |
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