Correcting GST errors

About this guide

This guide explains how to correct GST errors you made on an earlier activity statement. In particular, it explains when you can correct GST errors on a later activity statement, in accordance with Goods and Services Tax: Correcting GST Errors Determination 2013 which took effect from 10 May 2013.

You will not be able to use this guide if the reporting period for the later activity statement started before 1 July 2012.

Refer to Correcting GST mistakes before 10 May 2013 to access the historical guidelines that you would have followed if you corrected an activity statement before 10 May 2013. Refer to Appendix C in Correcting GST mistakes before 10 May 2013 for a summary of the key differences between the rules for correcting a GST error set out in this guide and the previous rules for correcting a mistake.