Completing your BAS for GST

These instructions explain how to complete the GST section of your business activity statement (BAS).

Each BAS is personalised to your business and is based on your GST registration details. It's important to report on the form you receive from us.

Most BAS are lodged online. By lodging online you:

• can use 'Help' buttons for additional information to complete your form
• may be eligible for an additional two weeks to lodge and pay your quarterly BAS

If you choose to use a tax or BAS agent to help you complete and lodge your BAS, check if they are registered with the Tax Practitioners BoardExternal Link.

See also:

• GST definitions
• How GST works
• How to lodge your BAS
• Two week lodgment concession – terms and conditions

New to GST?

There are two steps to consider before completing your BAS.

• Choose a method to complete your BAS
• Identify your accounting basis

Find out more:

• How to complete your BAS
• Example of record keeping
• Additional instructions

See also:

• When you can claim a GST credit
• Tax invoices

Choose a method to complete your BAS

Only choose a method if you need to complete a full BAS:

• Calculation worksheet method
• Accounts method

Depending on the method you use, you won’t need to complete all of the GST labels.

Calculation worksheet method

The calculation worksheet method is a step-by-step way of calculating the GST on your sales, purchases and importations using our GST calculation worksheet. This involves:

• completing the worksheet using information from your accounts
• making calculations to report your amounts at 1A (GST on sales) and 1B (GST on purchases)
• following the instructions on the worksheet to transfer the amounts to the appropriate GST labels on your BAS.

You’ll need to complete up to 20 labels on the calculation worksheet to calculate the amounts to be reported at 1A (GST on sales) and 1B (GST on purchases) on your BAS. If you use this method, the amounts you report must include GST. That is, the amounts you report at all labels must take into account both:

• any GST you are liable to pay on sales
• the GST included in the price of purchases and importations that you make.

You must indicate that your amounts include GST by marking the Yes box on your BAS at G1 (total sales).

See also:

• Interactive GST calculation worksheet for the BAS

Accounts method

The accounts method is a way of completing your BAS directly from your accounting records. To use this method, your records must be able to do all of the following:

• identify GST amounts for your sales, purchases and importations
• record purchases or importations that were for either private use or making input taxed sales
• identify GST-free or input taxed sales.

Add up the relevant GST amounts at the end of each reporting period and report them at the appropriate labels on your BAS.

The amounts you report on your BAS at G1 (total sales) can be GST-inclusive or GST-exclusive. You need to indicate amounts that include GST by marking either Yes or No with an ‘X’ in the box under G1.

G1 is the only label where you choose to report GST-exclusive or GST-inclusive amounts. Once you make a choice to report either a GST-exclusive or GST-inclusive amounts, then you also need to complete all other GST labels according to your choice.