Ghana Revenue Authority : Online Return Submisison VAT Standard Rate

Name of the Organization : Ghana Revenue Authority
Type of Facility : Online Return Submisison VAT Standard Rate
Country : Ghana

Official Website : http://www.gra.gov.gh/

Online Return Submisison VAT Standard Rate :

1. Introduction :
To file a Tax Return online you must already have registered for a :
** Tax Identification Number (TIN)
** Portal User Account

Related : Ghana Revenue Authority Online Return Submisison CIT Provisional : www.statusin.org/5050.html

** Tax Type

If you do not yet posses these please see the following documents for further information :
** GRA Portal User Guide – Online TIN Registration
** GRA Portal User Guide – Online Portal User Account Registration
** GRA Portal User Guide – Online Tax Type Registration

2. Login :
Login to GRA Portal :
** Enter your TIN
** Enter your password
** Click Login

Login Here : https://gra.gov.gh/

3. File a Return :
3.1 Select the “Submission” tab and select “Return”

3.2 Fill out basic details of the Return that you wish to submit :
** Select “Doc Type” – for VAT Standard Rate choose “VAT/NHIL Standard Rate Return”
** Select Period Number – for VAT Standard Rate choose the Month that you wish to file for
** Select Period Year – choose the Year that you wish to file for
** For VAT Standard Rate the currency is always “Cedis” – this may not be changed by you
** Click the “Submit” button to create the online Tax Form

3.3 Fill out VAT Form :
Fill Out VAT Form and click “Submit” button

3.4 Verify Tax Calculation :
The Portal will Prompt you that “Formula are computed. Please verify and submit”

Check that the tax calculations are correct, the calculated fields for VAT Standard Rate are :
Section – Supplies of goods and / or services :
Field 4 “Standard – VAT and NHIL”
Field 7. “Total Value of Taxable Supplies (2+5+6)”
Field 9.”Total Value of Supplies (7+8)”

Section – Local Input :
Field 12. ” : Flat – VAT & NHIL”
Field 15. “Standard – VAT & NHIL”

Section – Imports Input :
Field 18. “Imports Input : VAT & NHIL”

Section – Total Value Of Input(Vat & NHIL) :
Field 19 : “Value of taxable (input) (Excluding VAT & NHIL) (10+13+16)”
Field 20. “Total (input) VAT & NHIL (15+18)”
Field 22. “Net Payment Due (4-21)”
Field 23 : “Overpayment (21-4)”

3.5 Submit

3.6 Success Message :
The success message is displayed ” Your request has been received successfully and sent for processing. Thank You”

3.7 Check your Tax Payer Account :
Select the following to see your Return :
** “Profile” tab,
** “Taxpayer Account Enquiry” Option
** “Tax Type” sub-tab
** “VAT from Tax Type drop down list

3.8 Access a Copy of Your Submitted Return

3.9 Select the “Submission” tab and “Submission History” option

4.0 Select the “View/Print” to access Return

Filing of Tax Returns : https://egovonline.gegov.gov.gh/EghanaWeb/GRAHome/CenterContentPage.jsp?appId=Filing%20of%20tax%20returns

About Us :
The Ghana Revenue Authority (GRA) was established by an Act of Parliament, Act 2009 (Act 791) merging the three revenue agencies that is the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Service (IRS), the Value Added Tax Service (VATS) and the Revenue Agencies Governing Board (RAGB) Secretariat into a single Authority for the administration of taxes and customs duties in the country.

Contact Us :
Ghana Revenue Authority
Off Starlets’ 91 Road,
near Accra Sports Stadium

Telephone : +233-(0)302-675701-10 / +233-(0)302-686106 / +233-(0)302-684363
Fax : +233-(0)302-681163