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Instructions to complete the Supplementary annual GST return 2025

How to complete each section in your Supplementary annual GST return 2025.

Last updated 7 May 2025

Section A: Details of the entity

How to complete Section A: Entity details in your Supplementary annual GST return 2025.

Section B: ATO recommendations, areas of low assurance or red flags

How to complete Section B (Questions 4 to 6) in your Supplementary annual GST return 2025.

Section C: GST governance

How to complete Section C (Questions 7 to 9) in your Supplementary annual GST return 2025.

Section D: Reconciliation between audited financial statements and Business Activity Statements

How to complete Section D (Questions 10 to 13) in your Supplementary annual GST return 2025.

Section E: Material uncertain GST positions

How to complete Section E (Question 14) in your Supplementary annual GST return 2025.

Section F: Material GST reporting errors or credits claimed in a later Business Activity Statement

How to complete Section F (Question 15) in your Supplementary annual GST return 2025.

Section G: Declaration and signature

How to complete Section G: Declaration and signature in your Supplementary annual GST return 2025.

Section H: How to lodge your Supplementary annual GST return

How and when to lodge your Supplementary annual GST return 2025.

Example Supplementary annual GST return 2025

An example of how to complete and answer the Supplementary annual GST return 2025.

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