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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 31 March 2020

Goods and services tax (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:

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

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

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