GST Compliance
GST compliance should reconcile back to the records behind the return.
TaxGraph supports businesses with recurring GST compliance, returns, reconciliations and related follow-up, with attention to how the GST information connects with the underlying business records.
A filing acknowledgement confirms that a return was filed. It does not, by itself, tell you whether the records behind it agree.
Filing is one step, not the whole process
A return may be filed. The underlying GST position may still need attention.
GST compliance should not begin with the return. It should begin with the information behind it — the transactions, the records and the reporting that has to agree before a filed return means very much.
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Books and GST figures do not fully agree
The accounting records and the information used for GST reporting show differences that are known about but not resolved.
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Reconciliation happens late, or after filing
Sales records and GST reporting are compared once the period has closed, which turns a correction into a later-period adjustment.
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Purchase records and available GST information differ
What the business has recorded and what is available on the GST side do not line up, and the reason for each difference is not always established.
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Credit notes, amendments and adjustments stay open
Items that should have been resolved in an earlier period continue to appear, and nobody owns closing them.
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Reversals and reclaims are carried forward without follow-up
Adjustments are made in one period on the understanding that they will be revisited, and then are not revisited.
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Information arrives too close to the due date
Compliance work compresses into the last few days, which leaves time to file but not to question what is being filed.
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Accounting and GST run as separate workstreams
Two processes work on the same underlying transactions without reconciling to each other, so each looks complete on its own terms.
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Management sees filing status, not open items
The reporting confirms that returns were filed. It does not show what remained unresolved behind them.
Not every business has all of these, and a difference is not the same thing as non-compliance. But where several of them are present together, the compliance process is usually being managed at the return, rather than at the information behind it.
Where differences arise
Two streams of information have to agree before the return means much.
Most recurring GST difficulty sits in one of two places: what the business recorded on the outward side against what was reported, and what the business recorded on the inward side against the GST information available.
A reconciliation identifies differences. The correct tax treatment of any difference depends on the underlying facts and the applicable GST requirements.
What the service covers
GST compliance support, scoped to what the business actually needs.
GST requirements differ by business, by number of registrations and by how the underlying records are maintained. What follows is the range of work this service covers.
Depending on the agreed scope, GST compliance support may include:
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Recurring GST return compliance
Preparation of, and support for, the applicable recurring GST return requirements, based on the information provided and the scope agreed. Which returns and which registrations are covered is set in the engagement rather than assumed.
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Information review
Review of the relevant business and accounting information used for GST compliance, so that what goes into the return has been looked at rather than simply passed through.
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Books-to-GST reconciliation
Where included, comparison of the relevant accounting records with the GST reporting and information, and identification of the differences that need follow-up.
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Outward supply and sales information
Where included, review and reconciliation of the relevant sales information, adjustments and GST reporting, so that what has been recorded and what has been reported can be tied together.
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Purchase and input information
Where included, review and reconciliation of the relevant purchase information against the GST information available. This identifies differences for follow-up; it does not by itself determine input tax credit eligibility, which depends on the underlying facts and the applicable requirements.
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Adjustments and differences
Tracking and follow-up of relevant differences, amendments, reversals and reclaims, and credit or debit note items, where applicable and where included in scope.
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Follow-up and open items
Clear identification of the information or issues that need action, before or after filing, so that open items are visible rather than carried quietly into the next period.
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Coordination with the accounting function
Working with the existing accountant or accounts team where GST compliance depends on the underlying books. This is coordination, not a takeover of the accounting work.
Not every item above forms part of every engagement. What is included, which registrations are covered and how often the work runs are agreed before the engagement begins.
How the work runs
A recurring process that starts before the return.
The order matters. Most GST difficulty comes from starting at the return and working backwards under time pressure.
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Transactions
Start with what actually happened in the business during the period.
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Records
Capture the relevant accounting and GST information for those transactions.
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Reconcile
Compare the connected sources and identify where they differ.
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Review
Resolve what can be resolved, and clearly identify what still needs action.
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Comply
Prepare and furnish the applicable GST compliance, on the agreed scope and the information available.
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Follow up
Track unresolved items, corrections and any action required in a later period.
The last stage is the one most often missing. Without it, the same differences reappear in the next period and the process restarts from the same position.
Where this service fits
GST Compliance may be relevant where a business
- is GST registered and needs recurring compliance support on an ongoing basis
- already has accounting staff, but the GST information needs better coordination
- wants the books and the GST reporting reviewed together, where that is relevant
- sees the same reconciliation differences returning period after period
- needs a clearer recurring process for information, review and follow-up
- wants support around agreed GST compliance requirements rather than ad-hoc help
It is a different requirement where a business
- needs a new GST registration rather than recurring compliance
- primarily needs the underlying accounting records brought up to date
- needs formal representation, appellate work or a specialist legal opinion
- is looking for statutory audit, assurance or certification
Not sure which of those describes the situation? Start with the situation and the appropriate scope can be identified from there.
Start with the situation
What is actually happening?
- Recurring GST returns and compliance GST Compliance
- Books and GST do not reconcile GST Compliance, with Accounting Review where the accounting function needs review
- Accounting records are incomplete or delayed Accounting & Bookkeeping
- An existing accountant needs stronger oversight Accounting Review & Supervision
- A new GST registration is needed GST Registration
- Not sure what the real problem is Contact TaxGraph
Scope and responsibilities
What is included depends on what is agreed.
GST engagements vary by the registrations and entities involved, the filing frequency, the state of the underlying records and the reconciliation work required. Scope is defined before the engagement begins rather than assumed from a service description.
The business remains responsible for providing complete and accurate information in time for the work to be done properly. Which returns, which registrations and what frequency are covered is set out in the engagement.
None of this is meant to narrow the service. It is meant to make the engagement predictable, so that what TaxGraph is responsible for and what the business is responsible for are clear from the start.
There are also limits that no adviser can remove:
- TaxGraph cannot guarantee that no notice, query, mismatch or review will arise
- reconciliation identifies differences; it does not determine tax treatment on its own
- input tax credit outcomes depend on the underlying facts and the applicable requirements
- government portal availability and authority processing are outside TaxGraph’s control
Unless specifically included in the agreed scope, this service does not cover:
- GST Registration, which sits under Business Setup & Registrations
- accounting and bookkeeping work on the underlying records
- formal litigation, appellate work or specialist representation
- complex legal opinions or highly technical transaction positions, which may require separate specialist review
- statutory audit, assurance or certification of any kind
Before you get in touch
Frequently asked questions
No, filing is one step, not the whole service. Depending on the agreed scope, GST Compliance covers recurring GST return compliance, review of the relevant business and accounting information, reconciliation between the accounting records and the GST reporting and information, tracking of differences and adjustments, and follow-up on open items before and after filing. A return can be furnished on time while differences behind it remain unresolved; what is included for a particular business is set out in the engagement.
Yes. Many businesses have an accountant or an accounts team handling the books, and need the GST compliance coordinated with that work rather than run separately from it. The objective is not to replace an existing team. Where the accounting function itself needs review, that is a separate service — Accounting Review & Supervision.
That is a normal part of the work rather than an exception. Where reconciliation is included in scope, the relevant accounting records are compared with the GST reporting and information to identify where the two differ, establish why, and separate what can be resolved from what needs action elsewhere — a supplier follow-up, a correction, or an adjustment in a later period. A difference is not the same thing as non-compliance, and its correct treatment depends on the underlying facts and applicable requirements. Differences from earlier periods can also be looked at; what is possible depends on the periods and records involved, and this is scoped separately from recurring compliance.
No, neither is automatic. Accounting & Bookkeeping is a separate service that connects closely with GST work but forms part of an engagement only where specifically agreed. GST Registration is a one-time requirement under Business Setup & Registrations with its own process; recurring GST Compliance assumes the business is already registered. Where a business needs more than one of these, they are scoped separately.
Broadly, the records of what the business supplied and received in the period, the related accounting information, details of adjustments such as credit notes and amendments, and access to the GST information relevant to the registrations covered. The specific list depends on how the business maintains its records, and is agreed at the start rather than left open.
TaxGraph may review a notice or portal communication and identify the appropriate next step, with routine clarification or follow-up handled where agreed. Formal representation, litigation, appeals, legal opinions and specialist proceedings are separate and are undertaken only where specifically agreed. No adviser can guarantee that no notice, mismatch, interest or penalty will arise, since these can result from factors outside anyone’s control. What a structured process can do is reduce avoidable differences and keep open items visible rather than unknown.
It depends on factors such as the number of GST registrations and entities involved, the filing frequency, the volume and complexity of the transactions and information, the reconciliation work required, the state of the underlying records, and the scope agreed. Fees are discussed against the actual requirement rather than published as a fixed package.
Start with the GST requirement
Tell us what is happening with your GST compliance.
Whether the issue is recurring filing, reconciliation, unresolved differences or coordination with the accounting records, start with the situation and the appropriate scope can be defined from there.
If it is easier to talk it through first, a short introductory call is usually the quickest way to establish whether this is the right service.