Lodging your BAS or annual GST return

You report and pay GST amounts to us, and claim GST credits, by lodging a business activity statement (BAS) or an annual GST return.

We issue your business activity statement about two weeks before the end of your reporting period, which for GST is usually every three months. The date for lodging and paying is shown on your activity statement.

Follow the links below for more information about:

• Options for reporting and paying, including monthly and quarterly GST reporting
• Making changes to your GST liability

See also

• Business activity statements (BAS)