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Goods and services tax (GST)

How to complete labels G1, G2, G3, G10, G11, G21, G22, G23, G24, 1A and 1B on your BAS.

Last updated 1 April 2020

(GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.

If you are a business, you use a BAS to:

  • report and pay the GST your business has collected
  • claim GST credits.

Find out about:

See also:

Adjusting GST

If you need to correct a mistake in a previous business activity statement, you may need to lodge a revised statement.

GST reporting methods

Work out how often you need to report GST on your BAS by checking your business turnover.

Simpler BAS GST bookkeeping guide

This is a general ATO Simpler BAS GST bookkeeping guide for assistance with classifying sales and purchases for GST.

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