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Accounting for GST in your business

Choosing an accounting method, thinking about cash flow and GST and the advantages of keeping good records.

Last updated 14 September 2026

As a GST-registered business, you need to issue tax invoices to your customers, collect GST and send it to us with your business activity statement (BAS). There are a few ways you can make this easier to manage:

  • Use business accounting software to produce tax invoices and automatically generate reports of your GST liabilities and credits at BAS time.
  • Put the GST you collect in a separate bank account.
  • Take advantage of the cash accounting option to better align your GST liabilities with your business cash flow.

See BAS and GST tips for more useful information.

Use our instalment and calculation methods to work out how much your income exceeds the GST credits.

Work out which method is suitable for you when accounting for GST and how to change accounting methods.

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