GST

Follow the transaction from contract to return

Start with what is supplied, by whom, from which location and to which customer. Then trace the contract, invoice, movement or delivery evidence, payment and return entry. A mismatch often begins earlier than the return in which it becomes visible.

Keep registration, tax treatment and reporting as separate questions. The right answer to one does not automatically answer the others.

Build reconciliations around explainable differences

Sales books, invoices and return records should be reconcilable by period and registration. On purchases, preserve the link between supplier documents, receipt evidence, credit treatment and the corresponding return data.

Classify differences as timing, missing documents, corrections, eligibility questions or unresolved supplier issues. Assign an owner and a resolution date instead of repeatedly carrying an unexplained total forward.

Bring the facts that change the answer

• Supplier and recipient locations and registration details.
• Contract terms and the actual goods or services supplied.
• Invoice, credit-note and payment dates.
• Export, import, marketplace or related-party features.
• The period involved and previous corrections or correspondence.

Choose the next question

Use registration guidance for a new location or business model, reconciliation guidance for the monthly close, and transaction guidance for exports or unusual supplies. A notice or refund needs its own evidence file. Service pages describe help with the assignment; the guides provide the underlying explanation.