What GST lodgement involves
A reliable GST lodgement process follows a consistent workflow so your BAS can be lodged accurately and on time.
- Confirm settings: GST registration date, ABN, reporting frequency (monthly or quarterly), and accounting basis (cash or accrual).
- Reconcile: bring bank/credit cards to the statement date, match outstanding transactions, and clear suspense accounts.
- Code correctly: apply correct GST tax codes to sales, purchases, imports, exports, GST-free and input-taxed items.
- Review BAS labels: check G1 (total sales), 1A (GST on sales), 1B (GST on purchases), and other required labels.
- Prepare workpapers: save GST detail reports, reconciliation summaries, and supporting documents.
- Lodge and arrange payment/refund: lodge via SBR-enabled software or Online services for business, then schedule payment or confirm refund details.
- Post‑lodgement check: lock the period in your software and document any adjustments for the next period.
Australian rules and thresholds to know
- GST registration is generally required when your GST turnover reaches or is likely to reach $75,000 (most non‑profits $150,000). If you will exceed the threshold, registration is generally required within 21 days.
- Quarterly BAS due dates are typically 28 Oct, 28 Feb, 28 Apr and 28 Jul. Monthly activity statements are usually due on the 21st of the following month. Agent lodgment programs may provide extra time.
- Choose the correct basis: cash basis recognises GST when money changes hands; accrual basis recognises GST on invoice/bill dates.
- Common BAS labels include G1 (sales), 1A (GST on sales) and 1B (GST credits). Ensure your software maps correctly.
If your BAS is overdue or contains errors, use BAS Catch Up Services or BAS Corrections to stabilise your position and avoid compounding issues.
What to compare before choosing a GST lodgement provider
Scope
Confirm the full scope covers GST review, reconciliation, BAS preparation, lodgement, amendments if needed, and clear workpapers for audit trails.
Credentials
Check the provider is a registered BAS or Tax Agent with the TPB, holds appropriate PI insurance, and follows an ATO lodgment program.
Software fit
Ensure capability with your stack (e.g. Xero, MYOB, QuickBooks Online) and that they explain the workflow, not just the brand names.
Turnaround and communication
Ask about submission cut‑offs, review steps, how queries are handled at quarter‑end, and who signs off before lodgement.
Commercial fit
Compare fixed vs time-based pricing, meeting rhythm, and whether you need compliance‑only or added advisory like cash flow and tax planning.
Due dates and lodgement frequency
Most small businesses lodge GST quarterly; some high‑volume businesses or those preferring tighter cash flow control choose monthly.
- Quarterly BAS periods: Jul–Sep, Oct–Dec, Jan–Mar, Apr–Jun. Standard due dates: 28 Oct, 28 Feb, 28 Apr, 28 Jul.
- Monthly activity statements: usually due on the 21st of the following month.
- Electronic lodgement and registered agent programs may extend these dates. Always confirm the current ATO timetable.
If your turnover or reporting needs have changed, a BAS Setup check can confirm the right frequency and basis for your situation.
Common GST errors to avoid
- Using the wrong basis (coding on accrual while the BAS is set to cash, or vice versa).
- Claiming GST credits on items without GST (e.g. some government charges, wages, input‑taxed purchases).
- Missing GST on sales subject to GST or applying GST to GST‑free sales.
- Not apportioning private use or entertainment expenses where required.
- Unreconciled bank accounts leading to double‑counted or missing transactions.
- Forgetting import GST and deferred GST adjustments.
What we need from you to lodge quickly
- Access to your accounting file and bank feeds (or statements) for the period.
- Details of large or unusual transactions, imports/exports, and any asset purchases.
- Confirmation of your GST settings: registration date, frequency, and cash/accrual basis.
- Any ATO correspondence about overdue BAS, payment plans or prior amendments.
Related BAS services and next steps
If you are behind, uncertain, or changing software, move to the most relevant page before you engage:
- BAS Setup to get GST settings, tax codes and reports right from day one.
- BAS Review for a pre‑lodgement check of coding, reconciliations and labels.
- BAS Corrections to fix specific errors or prior period adjustments.
- BAS Catch Up Services if you have missed periods or need a plan with the ATO.
You may also need adjacent support: Bookkeeping services for day‑to‑day coding, Tax for year‑end, or Payroll if STP and PAYG withholding also run through your BAS.
Frequently asked questions
What is GST lodgement?
GST lodgement is preparing and lodging your BAS to report GST collected on sales and GST credits on purchases to the ATO. It relies on accurate coding, reconciled accounts and correct reporting settings.
When is GST lodgement due?
Quarterly BAS is generally due 28 Oct, 28 Feb, 28 Apr and 28 Jul. Monthly statements are usually due on the 21st of the following month. Lodging electronically with a registered agent may provide extra time.
Can I lodge my BAS myself?
Yes. You can lodge via Online services for business or SBR-enabled software. Many businesses use a registered BAS agent to reduce risk, especially where there are catch-ups, corrections or complex transactions.
What happens if I lodge late?
The ATO may apply failure-to-lodge penalties and interest. You can often correct errors in a later BAS or through an amendment. If multiple periods are overdue, a structured catch-up plan helps you get back on track.