GST Records
GST records checklist for clean bookkeeping review.
GST reporting depends on complete and correctly coded records. This checklist helps business owners prepare documents before software review, BAS preparation or a bookkeeper handoff.
What to collect
- Tax invoices for business purchases and supplier bills.
- Sales invoices, POS summaries, Stripe, PayPal, Shopify or marketplace reports.
- Refunds, credit notes, bad debt records and cancelled transaction notes.
- Import, export or overseas supplier records if the business trades internationally.
- Bank feeds and statements that reconcile to sales and expense records.
- Accounting software GST summary and transaction detail reports.
Common issues to flag
- Missing tax invoices for larger purchases.
- Personal spending coded as business expenses.
- GST added to items that may have different GST treatment.
- Marketplace payouts recorded as sales without fees or refunds separated.
Official source
Use the ATO GST guidance to confirm current GST concepts and ask a registered tax agent about treatment for specific transactions.
Next step
Use the main checklist tool to prepare GST review notes before handing records to a bookkeeper.
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