Correcting GST errors

If you have corrected the GST error in another reporting period

You cannot correct a GST error more than once. For example, if you revise the earlier activity statement in which the GST error was made, or if you have already corrected the GST error in another reporting period, you cannot then correct the error on a later activity statement.

This includes if you partially correct a debit error because the relevant debit error value limit was exceeded. You cannot correct the amount that exceeded the debit error value limit on a subsequent activity statement.

For more information about how the debit error value limit works, see debit error value limit.

Example 14: A debit error that was previously partially corrected

Greg's Garage has a current GST turnover of less than $20 million. When preparing its December 2014 quarterly activity statement, Greg's Garage discovered that it made a debit error of $12,500 on an earlier activity statement. Greg's Garage corrects the debit error up to the debit error value limit amount of $10,000 on its December 2014 quarterly activity statement. It cannot correct the excess amount of $2,500 on its activity statement for the quarter ending 31 March 2015. Greg's Garage must correct the debit error relating to the excess amount of $2,500 by revising the earlier activity statement.

Sections within When a credit or debit error cannot be corrected on a later activity statement

• If you are subject to compliance activity
• If you have corrected the GST error in another reporting period
• Recklessness or intentional disregard of a GST law