Correcting GST errors

A GST error is a mistake relating to an amount of GST, a GST credit or a GST adjustment.

You can correct GST errors on a later BAS.

There are 2 types of GST errors you can make – a credit error or a debit error.

Provides information on the rules and steps for correcting a GST error.

Reasons why you may not be able to correct a credit or debit error on a later BAS.

What to do when you incorrectly charge GST on a sale and include the excess GST in your BAS.