Staying on top of GST due dates isn’t just about compliance; it’s about protecting your cash flow and avoiding unnecessary ATO stress. Whether you lodge monthly or quarterly, understanding your GST lodgement dates, GST quarterly dates, and the due date for GST payment is essential for every Australian business registered for GST.
If you’re registered for GST, you’re required to collect, report, and pay GST to the Australian Taxation Office (ATO). And because most businesses report quarterly, timing matters more than many realise.
What are GST Due Dates?
GST due dates refer to the deadlines for reporting and paying Goods and Services Tax to the ATO.
GST is typically reported through your Business Activity Statement (BAS). That means your GST lodgement dates are usually aligned with your BAS due dates.
Most small to medium businesses report GST quarterly, while larger businesses may report monthly. Regardless of the reporting cycle, the due date for GST return and the GST payment date must be carefully monitored to avoid penalties and interest.
GST Quarterly Dates Explained
For businesses reporting quarterly, GST is divided into four reporting periods across the financial year. These are often referred to as GST quarter dates.
Each quarter captures three months of transactions. At the end of the quarter, you calculate the GST collected on sales and subtract the GST paid on business expenses. The difference determines whether you owe GST or are entitled to a refund.
Quarterly reporting is common because it balances compliance with manageable reporting frequency, but it still requires discipline and structured bookkeeping.
GST Lodgement Dates & Return Deadlines
Your GST lodgement dates depend on your reporting cycle, but for quarterly reporters, returns are generally due shortly after the end of each quarter.
GST is lodged via your BAS, either:
- Online through the ATO portal or your accounting software
- Through a registered tax or BAS agent
- By paper lodgement (less common today)
Common mistakes include:
- Confusing BAS and GST reporting dates
- Relying on estimates instead of reconciled figures
- Leaving GST checks until the last minute
GST Payment Due Dates
The GST payment date is typically the same as your lodgement date. In other words, when your GST return is due, your payment is due too.
It’s important to distinguish between:
- Lodgement (submitting your BAS)
- Payment (transferring the GST owed)
Failing to meet the due date for GST payment can result in interest charges, even if you’ve lodged on time.
From a cash flow perspective, many businesses benefit from setting aside GST collected in a separate account. This prevents accidental spending of funds that technically belong to the ATO.
GST Due Dates by Quarter
| GST Quarter | Period Covered | GST Lodgement & Payment Due Date | Notes |
|---|---|---|---|
| Q1 | 1 July – 30 September | 28 October 2026 | GST return and payment are due together |
| Q2 | 1 October – 31 December | 28 February 2026 | Often includes holiday-period transactions |
| Q3 | 1 January – 31 March | 28 April 2026 | Ensure GST checks before lodgement |
| Q4 | 1 April – 30 June | 28 July 2026 | End-of-financial-year GST reporting |
GST Checks and ATO Review Timeframes
The ATO may conduct GST checks or reviews if inconsistencies appear in your reporting.
Triggers can include:
- Large fluctuations between quarters
- Repeated late lodgements
- Inconsistent GST claims
Common GST Due Date Mistakes
Even experienced businesses can slip up. Common issues include:
- Missing GST payment deadlines
- Confusing BAS due dates with other tax obligations
- Not allowing enough time for reconciliation and processing
- Poor documentation for input tax credits
Need Help Managing GST Due Dates?
Managing GST due dates, GST quarterly dates, and reporting obligations doesn’t need to feel overwhelming. With the right systems and the right support, you can stay compliant while focusing on growing your business.
If you’d like expert support with GST reporting, lodgement, reconciliations, and structured compliance processes, our team at Befree is here to help.
Take control of your GST reporting today. Contact us to speak with our experts about simplifying your GST compliance.