GST RETURN的问题

cygrace

在做GST RETURN的时候, 发现去前年有一张PURCHASE INVOICE没算进去.

想问一下, 前年的GST RETURN要重新SUBMIT, 还是可以加在当前的SUBMISSION里?

其实我个人认为结果都是一样的, 但是怕AUIDT.

Rolyat

I think you should try "GST Adjustment" in current period to correct prior error. Do put a note next to it, in case of audit.

From ATO point of view, you claimed your Input Tax Credit (purchase) late, you are not at advantage. Should be fine.

丹儿

没事，就单笔，没人管。自己做个memo就可以了。

cygrace

我也是这么想的, 对ATO的影响不大, 反正这钱迟早要退给我的.

JeffShen

I believe this is not GST Adjustmenting event as the amount of purchase does not change. You just Forget to claim GST credit.

Generally, the right to claim an input tax credit expires after 4 years. This rule is imposed by s 105-55 of the TAA in relation to the right to a refund, and it has been reinforced by new Div 93 of the GST Act. This Division was required because of the provisions in Div 29 which effectively allow taxpayers to defer the tax period in which to claim an input tax credit until a tax invoice is held or later.

As this PURCHASE INVOICE probably Within  4 years, you can add it in the current tax period. Be mindful if your are in the cash basis, you have to make sure you paid this tax invoice to claim GST credit.

cygrace

原帖由 JeffShen 于 2011-2-9 14:26 发表
I believe this is not GST Adjustmenting event as the amount of purchase does not change. You just Forget to claim GST credit.

Generally, the right to claim an input tax credit expires after 4 years.  ...

这位朋友是FIRM里做的吧. 条款那么清楚, 真是高手啊.