Reporting, paying and activity statements

Explains when businesses can correct GST errors in a later business activity statement.

Find out if you can claim a portion of your GST credit on a purchase through annual private apportionment.

Based on your eligibility you can elect to pay GST by instalments, check the process for this reporting method.

How to make changes to current or past activity statements to increase or decrease the amount of GST to be paid.

Explains what to do to complete the goods and services tax (GST) section of your business activity statement (BAS).