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Instructions to complete the Supplementary annual GST return 2025

Find out how to complete each section in the Supplementary annual GST return 2025.

Published 2 October 2024

Section A: Details of the entity

How to complete Section A: Entity details on the Supplementary annual GST return.

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

What to include and resources to help you answer question 4.

Section C: GST governance

What to include and resources to help you answer questions 5 and 6.

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

What to include and resources to help you answer questions 7 to 10.

Section E: Material uncertain GST positions

What to include and resources to help you answer question 11.

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

What to include and resources to help you answer question 12.

Section G: Declaration and signature

How to complete Section G: Declaration and signature

Section H: How to lodge your Supplementary annual GST return

How and when to lodge the return.

QC103046