Where there is an amount of GST to be shown at 1A on the activity statement and you account for GST on a non-cash (accruals) basis, you account for any GST payable in the reporting period in which you first:
- receive any part of the payment for the sale
- issue an invoice for the sale.
If you account for GST on a cash basis, account for any GST to be shown at 1A in the reporting period in which you receive payment, and to the extent of the payment, for the sale.