Correct GST errors in later Activity Statement

What is GST error?

A GST error is a mistake you made in working out your GST net amount on your activity statement, result in you reporting or paying too much GST (credit error) or reporting or paying too little GST (debit error).

When can you correct the GST error in your later Activity Statement:

    • If the mistake is related to an amount of GST
    • Error in taking GST credit


  • If there is any GST adjustment: Price of Sale/purchase changed, bad debt recovered, Purchase or sale return etc.


A GST error does not include an error that relates to an amount of fuel tax credit, wine equalisation tax or luxury car tax.

 If you make a mistake (that fits the definition of a GST error) when reporting GST on an activity statement, you can correct that error on a later activity statement.

The benefit of correcting a GST error on a later activity statement is that you will not be liable for any penalties or general interest charge (GIC) for that error.

Generally, it is easier to correct a GST error on a later activity statement than to revise an earlier activity statement.

Revising an earlier activity statement that contains an error can incur penalties or GIC.

Source: ATO

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