How to claim GST

How to claim GST

   

Must our Formation be using Xero to claim GST?

Yes, the Formation must be using Xero to claim the GST.  This is because State Office has access to the Xero file, therefore the GST can be reviewed for compliance prior to lodgement with the ATO.  Ensure supporting paperwork is attached in the Xero file.

What GST settings are required in Xero?

Confirm that your organisation’s financial settings are correct:


          GST Accounting Method – Accruals Basis

GST Calculation – Quarterly (Option 1) or Annual.  Do not select simple BAS.

 

Steps to claiming GST


  1. Ensure All Bank Accounts are reconciled (recommend this is done monthly).

  1. Produce a Bank Reconciliation Summary Report to ensure that your balance in Xero matches your statement balance.

  1. Produce an Activity Statement for the period being claimed.

  2. Produce a Profit and Loss report for the period and check that the total income on the Activity Statement reflects the Income amounts on the P&L.

  3. Produce a Balance Sheet report for the period and check that the GST account balance matches the claim amount.

  4. View an Account Transaction Report for the GST account for the period and check that there is a Tax Invoice or Receipt attached to every debit transaction.

  5. Based upon the review of the Activity Statement and other reports make any necessary changes.

  6. When you are happy that the report is true and correct, set the lock dates in the organisation's financial settings to ensure that the prior periods are not accidently changed.

  7. Advise that you claim is ready for review by submitting the GST claim form.

Recommendation

If you are unsure that you have claimed GST correctly, please submit one quarter only, so that errors are not repeated throughout other quarters.

Feedback

We welcome feedback and suggestions on GST claiming. 

Please contact us by emailing finance@scoutsqld.com.au so that we can answer your questions or to provide you with assistance.

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