Tax Administration Jamaica (TAJ)
Form 4A — GCT Return
File your General Consumption Tax return for goods and services
- Form ID
- 4A
- Who must file
- All registered taxpayers engaged in the supply of goods and services
- Filing frequency
- Monthly
- Filing deadline
- Last day of the following month
- Regulator
- Tax Administration Jamaica (TAJ)
Form 4A is the General Consumption Tax (GCT) Standard Return. All registered taxpayers engaged in the supply of goods and services must file this form, with the exception of those involved in approved tourism activities (who use Form 4D) or general insurance (who use Form 4E).
The GCT is Jamaica's value-added tax, currently set at 15% on most goods and services. The 4A form captures your total taxable supplies, zero-rated supplies, exempt supplies, and input tax credits for the reporting period. You must file and remit any GCT owing on or before the last day of the month following the return period.
HeadOffice automatically tracks your GCT on every invoice and expense, calculates your net obligation, and generates your 4A return — so you never miss a filing deadline or pay more than you owe.