Simpler BAS reporting method

Simpler BAS took effect from 1 July 2017. All businesses with a GST turnover of less than $10 million were automatically transitioned to Simpler BAS reporting.

When completing an activity statement (GA) or annual GST return (GR), if the business is using Simpler BAS, select Y in Does this business use the Simpler BAS reporting method (GST turnover < $10 million)? otherwise, select N.

It is important that you answer this question correctly otherwise you may receive a rejection (see Simpler BAS rejections).

A business using Simpler BAS:

must only report:
- G1 Total sales
- 1A GST on sales
- 1B GST on purchases
will have their activity statement rejected if they report:
- G2 Export sales
- G3 Other GST-free sales
- G10 Capital purchases
- G11 Non-capital purchases

See Simpler BAS eligibility and GST reporting methods on the ATO website.

Simpler BAS rejection codes

Code

Summary

Solution

CMN.ATO.AS.EM058

You have provided details on GST that you are not registered for, or you have provided details on PAYG-W that you are not registered for.

The business uses Simpler BAS but you've answered N to Does the Simpler BAS rule apply?

Edit the activity statement and change Does this business use the Simpler BAS reporting method (GST turnover < $10 million)? to Y.

CMN.ATO.AS.EM170

<Field> is not valid for the summary of this activity statement. The value reported will be removed from the summary.

The activity statement has an amount entered at labels G10 or G11 but the business uses Simpler BAS. GST information for these fields is not required when using Simpler BAS.

Edit the activity statement and change Does this business use the Simpler BAS reporting method (GST turnover < $10 million)? to Y.

CMN.ATO.AS.EM200

For simpler BAS lodgment labels G2 or G3 or G10 or G11 must not be provided

The activity statement has an amount entered at labels G2, G3, G10 or G11 but the business uses Simpler BAS. GST information for these fields is not required when using Simpler BAS.

Edit the activity statement and change Does this business use the Simpler BAS reporting method (GST turnover < $10 million)? to Y.