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Correcting GST errors

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

Last updated 5 September 2024

To be a GST error, the mistake must relate to an amount of GST, GST credit or GST adjustment.

There are 2 types of GST errors you can make – a credit error or a debit error.

Reasons why you may not be able to correct a credit or debit error on a later BAS.

What to do when you incorrectly charge GST on a sale and include the excess GST in your BAS.

QC16233