If you are registered for GST, depending on your circumstances, you can change the cycle you use to report and pay GST. This may happen when your GST turnover changes or if you choose to report and pay using a different cycle. The following table provides a summary of the payment and lodgment dates for businesses that report or pay GST quarterly:
Quarter Lodgement and payment date
July-September 28 October
October-December 28 February
January-March 28 April
April-June 28 July
If you have chosen to pay by GST instalments, your instalments are also due on the dates shown above. If the due date falls on a weekend or a public holiday, you have until the next business day to report and pay. The tax agent lodgment program includes 4 weeks lodgment and payment concessions when you electronically lodge eligible qarterly business activity statements (BAS).
For all your GST lodgement and payment advice, contact DD’s Taxation and Accounting Services.