• 12.3.b. What type of documentation is required for current period adjustment events?

    For source of ATO view, refer to paragraph 19 of GSTR 2013/2External Link - Goods and services tax: adjustment notes.

    Adjustment notes do not need to be prepared for current period adjustment events which affect the GST payable in the current period. Even though suppliers are not required to, they may choose to issue adjustment notes in the current period. Paragraph 19 of GSTR 2013/2External Link - Goods and services tax: adjustment notes apply. Adjustment notes must satisfy section 29-75 of the GST Act.

      Last modified: 07 Jun 2012QC 16411