How to make corrections on a later activity statement
To correct a GST error, complete the appropriate boxes on the GST section of your activity statement.
If you are using the accounts method, you add or subtract the correction amount (the total overstated/understated GST amount, GST credit or GST adjustment) at boxes 1A or 1B. You also reflect the correction at boxes G1, G2, G3, G10 or G11 as appropriate.
If you are using the calculation sheet method, you add or subtract the GST inclusive amount of the correction at the appropriate box on the calculation worksheet. If the correction relates to a GST adjustment, multiply the adjustment by 11 and include the amount in G7 (adjustments) if you have an increasing GST adjustment or G18 (adjustments) if you have a decreasing GST adjustment.
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For an example on how to make corrections, see the example.
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