Monthly GST reporting
Monthly GST reporting is done using your activity statement.
If you have a GST turnover of $20 million or more, you must report and pay GST monthly and lodge your activity statement electronically through the Business Portal.
We also require some other businesses to report monthly – we notify those that must do this.
Other businesses may choose to report GST monthly.
If you are required to, or choose to, lodge your activity statements through the Business Portal, we advise you by email when your activity statement is available if we have your email address. If you use a paper activity statement, we send you the appropriate one before you need to lodge it.
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What you are required to report
You must report amounts at the following labels on your activity statement:
- total sales (G1)
- export sales (G2)
- other GST-free sales (G3)
- capital purchases (G10)
- non-capital purchases (G11)
- GST on sales (1A)
- GST on purchases (1B).
You should leave boxes blank if you have nothing to report.
You can use either the accounts method or the calculation worksheet method to work out your GST amounts.
Dates for lodgment and payment
We print the dates you are due to lodge and pay on your activity statement. These dates are usually the same, but can be different if you have an arrangement for an extension of time.
Your activity statement must be lodged and any payment made by the 21st of the following month. If the due date falls on a weekend or a public holiday, you have until the following business day to report and pay.
Businesses with a GST turnover of $20 million or more must report and pay GST monthly and lodge their activity statement electronically. We also require some other businesses to report monthly - we notify those that must do this. Other businesses may choose to report monthly.