Please Read Instructions Overleaf before Completing this Return 2026

1. Click ‘Get Form’ to open it in the editor.
2. Begin with Section A: GENERAL INFORMATION. Enter your business name and address in Box 1, followed by your Taxpayer Registration Number (TRN) in Box 2. Ensure that the TRN is entered correctly as per your GCT Certificate of Registration.
3. For Box 3, specify the return period using the format YYYY-MM-DD. This indicates the start and end dates for your reporting period.
4. In Box 5, tick the appropriate box if you have a new address or if this is a revised return.
5. Proceed to Section B: SUPPLIES. Report all sales activities during the return period, including any commissions or gratuities, ensuring amounts are in Jamaican currency.
6. In Section C: OUTPUT TAX, calculate tax on your supplies. Separate revenues from non-tourism and tourism activities as required.
7. Complete Section D: INPUT TAX/TAX CREDIT by reporting GCT paid on goods and services related to your taxable activities.
8. Finally, in Section E: GCT PAYABLE / CREDITABLE, calculate any amounts due or refundable based on your input and output taxes. Make sure to indicate whether you want a credit or refund at Line 32.

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