BAS GST Due Date Guide Australia

Australian GST is usually reported through an activity statement such as a BAS. Your exact due date depends on your reporting cycle and your circumstances.

Why you should check the exact date

Your BAS due date depends on how often you report, whether you use a registered agent, and your particular circumstances. The ATO publishes the applicable dates and gives different treatment to particular taxpayers.

Quarterly reporting

Many small businesses report GST quarterly. The BAS for each quarter has its own lodgment and payment date: 28 October for the September quarter, 28 February for the December quarter, 28 April for the March quarter, and 28 July for the June quarter. Always check the ATO dates for the current financial year instead of relying on last year’s calendar.

Monthly reporting

Businesses that report GST monthly have more frequent activity statement obligations. Each monthly BAS is generally due on the 21st of the following month, so check the exact date in the ATO’s system for each period.

Annual reporting

Some taxpayers report GST annually. Annual GST reporting has its own rules and often ties in with your income tax return.

Payment and lodgment

Lodgment and payment are separate steps: working out the GST is one job, and paying it by the deadline is another. If you use a registered tax or BAS agent, your circumstances may affect the applicable due date.

Worked example: a year of quarterly BAS dates

Take a Melbourne graphic designer who reports GST quarterly. Her September quarter covers 1 July to 30 September, and the BAS is due on 28 October. The December quarter (1 October to 31 December) is due on 28 February. The March quarter (1 January to 31 March) is due on 28 April, and the June quarter (1 April to 30 June) is due on 28 July. When she lodges online, she generally gets an extra two weeks on each of those dates. A monthly reporter has a simpler rhythm, with each BAS due on the 21st of the following month.

Practical tips to never miss a BAS date

Put all four quarterly dates in your calendar at the start of the financial year, with a reminder two weeks before each one. Lodge online through myGov or your accounting software to pick up the extra two weeks. If a registered agent handles your BAS, ask them for their lodgment program dates, because they differ from the standard ones. When money is tight, still lodge on time and sort out payment separately: the penalty for lodging late is separate from the interest on any unpaid amount. You can estimate each quarter’s GST ahead of time with the BAS GST estimator so the bill never comes as a surprise.

Frequently asked questions

What happens if I lodge my BAS late?

The ATO can apply a failure to lodge penalty, and interest accrues on any unpaid amount from the due date. Lodging on time, even when you cannot pay in full, keeps the penalty side of things clean.

Do I get extra time for lodging online?

In most cases, yes. Lodging your BAS electronically generally gives you an extra two weeks beyond the paper due date.

My tax agent lodges my BAS. Does that change the due date?

Registered tax and BAS agents work under a lodgment program with its own dates, which can be later than the standard due dates. Confirm the exact date with your agent each quarter.

What if a BAS due date falls on a weekend or public holiday?

The due date moves to the next business day. The Australian GST reporting guide explains how the figures on your BAS are worked out.

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