New filing due date for monthly GCT Returns now in effect
The GCT Act was recently amended to bring about the change in the due date for the filing of monthly GCT returns, as the Government of Jamaica moved to ensure that collections can be accounted for in the month they are due. 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 this arrangement no longer applies.
Taxpayers are therefore advised that GCT returns filed and paid after the last working day of the month will be considered late and the necessary penalties and interest charges will be applied.
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