20/05/2026
Many businesses lodge BAS every month/quarter…
But very few actually review GST properly before submission.
We recently worked on a monthly BAS review scenario for one of our clients where several GST issues were identified during bookkeeping review, including:
* GST claimed on GST-free transactions
* Duplicate supplier entries
* Private expenses claimed as business
* Incorrect sales GST treatment
* Capital purchases coded incorrectly
* PAYG and payroll classification issues
To solve this, we implemented a structured GST review checklist covering:
✅ Bank reconciliation
✅ GST code verification
✅ Duplicate transaction detection
✅ Capital vs expense review
✅ PAYG validation
✅ BAS label reconciliation
✅ Variance analysis
A proper BAS process is not just about lodging reports — it’s about ensuring accuracy, compliance, and financial clarity.
Even small GST mistakes can create:
* Incorrect BAS lodgments
* Cash flow issues
* ATO compliance risks
* Time-consuming adjustments later
Strong bookkeeping starts with strong review processes.