Keep your Australian reporting evidence in order.
Organise sales, purchases and GST information for a reporting period. Review the underlying records before using the figures to prepare your activity statement.
For Australian businesses preparing GST and BAS records.
Start with the reporting period
Check the business’s GST registration, accounting method and reporting period before comparing figures. Invoice dates and payment dates can matter differently depending on the method used. The GST and BAS workspace is a preparation surface for recorded information, not a substitute for confirming your registration and reporting obligations.
Reconcile the components
Review sales, GST collected and GST on purchases against the original invoices and receipts. Some transactions require different treatment, and a tax amount printed on a document does not by itself establish an available credit. Correct duplicate records and personal allocations before taking totals forward. Payroll withholding figures are a separate part of the reporting picture.
Keep a review trail
A builder may need to reconcile materials across several jobs; a retailer may compare supplier purchases with sales records; a small office may hand a period summary to its adviser. Keep notes explaining unusual items and adjustments. Review the final statement in the appropriate lodgement process, and retain the records behind it after submission.
Before you begin
- GST registration and accounting method
- Reporting period
- Sales and purchase evidence
- Adjustments and payroll withholding records where relevant
Australian preparation workflow only. No automatic lodgement, credit eligibility or government approval is promised. The arithmetic example omits adjustments and other BAS labels.
Everyday examples
A building contractor
Checks material invoices against the correct job and reporting period.
A local shop
Reconciles recorded sales and supplier documents before preparing its statement.
A small-business bookkeeper
Investigates unusual GST entries rather than accepting a total without evidence.
Compare two reviewed GST totals
Simple subtraction only. This is not your completed BAS or an assessment of credit eligibility. Enable JavaScript to change the example figures.
Questions
Does TaxBot lodge my BAS?
This guide covers preparation and review. It does not promise automatic BAS lodgement.
Is this for US sales tax?
No. GST and BAS here refer to the Australian workflow; other countries have different systems.