Correcting GST errors
This explains how to correct GST errors you made on an earlier activity statement. In particular, it explains when you can correct GST errors on a later activity statement, in accordance with Goods and Services Tax: Correcting GST Errors Determination 2013, which took effect from 10 May 2013.
It contains information on:
Options for correcting an error
If you made a GST error on an earlier activity statement, you can choose to correct that error on a later activity statement if you meet the conditions set out in this guide.
The benefits of correcting GST errors on a later activity statement are:
- you are not liable to any penalties or general interest charge (GIC) for any GST error you correct on a later activity statement provided you meet the conditions to correct a GST error on a later activity statement
- generally, it is easier to correct a GST error on a later activity statement rather than revising the earlier activity statement.
Alternatively, you can correct any GST error by revising the earlier activity statement that contains the error. You can revise an earlier activity statement online or obtain an activity statement revision form by phoning us on 13 28 66.
Penalties or GIC may apply if you choose to revise the earlier activity statement that contains the GST error.
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