Overview

Review all the GST transactions for a period (see GST information)

...

Across the top is the period that applies to the displayed totals as well as the journal lists, the Action button to recalculate the totals after the period has changed and the 'List Journals for...' buttons to display diagnostic lists to identify potential errors in journals.

In the top right is the 'Details total'. This shows the total accumulation of the journals listed on the 'Journals List (Details)' tab. If the list is of taxable transactions, e.g. Taxable Sales, then the total is the sum of the Amount column plus the Tax column. If the list is of a tax amount, e.g. GST on Sales, then the total is the sum of the Tax column only.

On the left side of the form are the totals required on the BAS Statement. The figures on the same line and to the right of each of these totals are the sub totals that theses totals are made up of. The other figures are for information.

On the right side of the form are the totals of sales under warranty. These totals are hidden if no warranty account is specified (see Accounts under Data selection below).

Listing the journals that are included in a given total

...

The period name is made up of the financial year and the period. If the last month of the financial year is December then the financial year will be the 4 digit year, e.g. 2013, otherwise it will be the years, e.g. 2012-2013. If the BAS Reporting Period is Annually then thee there is no period after the financial year. If it is monthly then the period is a 3 character abbreviation of the month, e.g. Jan. If it is Quarterly then the period is Q followed by the quarter in the financial year, e.g. Q4. Otherwise it is the first and last month of the period, e.g. May-Jun.

If the period is locked then 'Locked' will show after the period name.

Selecting a Period

The default period selected is the most recently completed period, i.e. the period before the current one.

...

• The Current period, if it is not selected
• The Last period, if it is not selected
• The period before the selected period (Previous)
• The period after the selected period (Next)
• If a date is entered in the box to the the right of the 'Select Period' button then the period that includes the entered date
• All locked periods
  • If there are more than 12 locked periods and the BAS Reporting Period is not Annually then the locked periods will be grouped by financial year

...

When a period is locked all of the totals for that period are saved. When a locked period is displayed then the saved totals are displayed. They are not recalculated.

...

When the period after the last locked period is being calculated it will include all journals within the period plus all unlocked journals from the start of the previous financial year or from the start of the first locked period, whichever is later. When this period is locked then these journals will be locked with it.

To determine the journals included in a period but which are dated before that period (i.e. new journals added to a locked period) then list the journals in the period and note those with a date before the period.

Data selection

Only journals for the company of the user are used in all GST Explorer calculations and lists.

...

The account specified on a journal line is used in the selection of journals or journal lines to be included in a number of totals. The accounts referred to are defined in the GST Explorer form under the Administration - Control menusthe GL Control Configuration form (Admin menu, Finance, GL Control Accounts).The accounts used are:

1. GL tab:
   1. GST Paid
   2. GST Collected
   3. Withholding Tax
2. Sales tab:
   1. Default
   (Dflt)
   1. Income
   2. Warranty

Tax Amount

The tax amount in a journal does not have a sign. The tax will be considered to have the same sign as the total of the journal line on which it appears.

...

The total of (credit - debit) + or - tax for all journal lines with the Default Income account and a TS GST tax type in journals with a line for the Tax Collected account.

...

The total of (credit - debit) + or - tax for all journal lines with neither the Default Income account nor the Warranty account and a TS GST tax type in journals with a line for the Tax Collected account.

...

The total of (credit - debit) + or - tax for all journal lines with the Warranty account and a TS GST tax type in journals with a line for the Tax Collected account.

...

The total of (credit - debit) for all journal lines with the Default Income account and a TSEXP an EXP tax type.

Warranty

The total of (credit - debit) for all journal lines with the Warranty account and a TSEXP an EXP tax type.

G3 GST Free Sales

...

The total of (credit - debit) for all journal lines with the Default Income account and a TFS FRE tax type.

Warranty

The total of (credit - debit) for all journal lines with the Warranty account and a TFS FRE tax type.

1A GST on Sales

The total of the Accumulated Default Income, Other Sales and Warranty figures on the same line and to the right of this total.

...

The total of the tax amount for all journal lines with the Default Income account and a TS GST tax type in journals with a line for the Tax Collected account.

...

The total of the tax amount for all journal lines with neither the Default Income account nor the Warranty account and a TS GST tax type in journals with a line for the Tax Collected account.

...

The total of the tax amount for all journal lines with the Warranty account and a TS GST tax type in journals with a line for the Tax Collected account.

...

The total of (credit - debit) for all journal lines with the GST Collected account.

G10 Capital Purchases

The total of same as the Taxable and Non-taxable figures figure on the same line and to the right of this total.

...

The total of (debit - credit) + or - tax for all journal lines with the Capital indicator and a TS tax type in journals with a line for the Tax Paid account.

Non-taxable

The total of (debit - credit) for all journal lines with the Capital indicator and a tax type other than TSwith a CAP tax type.

G11 Non-capital Purchases

The total of the Taxable and Non-taxable figures on the same line and to the right of this total.

Purchases are considered to be all journal lines:

• With no control type, in a creditor invoice, creditor credit note or creditor prompt payment or
• To an expenses account, in a creditor general journal or a general journal

Taxable

 The total of (debit - credit) + or - tax for all journal lines without the Capital indicator and a TS tax type in journals with a line for the Tax Paid accountpurchases with a tax type of GST.

Non-taxable

Always zero. There are no non-capital non-taxable purchases reportedThe total of (debit - credit) for all purchases with a tax type other than CAP, GST, NA or GIM and an account other than GST Paid or Withholding Tax.

1B GST on Purchases

 The total of the Accumulated Capital, Non-capital and GST on Imports figures on the same line and to the right of this total.

...

The total of the tax amount for all journal lines with the Capital indicator and a TS CAP tax type in journals with a line for the Tax Paid account.\

Non-capital (Accumulated)

 The total of the tax amount for all journal lines without the Capital indicator and a TS tax type in journals with a line for the Tax Paid account.

GST on Imports

The total of (debit - credit) for all journal lines with a GIM tax typepurchases with a tax type of GST..

Capital (Calculated)

 Calculated as tax on Taxable Capital Purchases or 11.

Non-capital (Calculated)

Calculated as tax on Taxable Non-capital Purchases or 11.

Withholding Tax

The total of (debit - credit) for all journal lines with the Withholding Tax account.

GST Paid

 The total of (debit - credit) for all journal lines with the GST Paid account.

GST on Imports

The total of (debit - credit) for all journal lines with a GIM tax type.

Note that this shows the total value of the taxable imports, not the amount of tax paid on them. The tax paid is included in the GST Paid total.

List Journals for ... button

Use this button to display diagnostic lists of journals that might be in error. These reports show the journal reference number, date and description, the debtor or creditor ID (search code) and name, the journal amount and the journal tax amount, as well as other fields relevant to the particular list. '''NOTE''' that the date range also applies to the diagnostic lists, i.e. only journals within the date range will be listed. Choose the Clear option from the Date button drop-down menu to search all journals of your company forr possible errors.

Sales with tax type not

...

GST,

...

FRE or

...

EXP

Lists journal lines that have a tax type other than TSGST, TFS FRE or TSEXP EXP and a non-zero amount and or or tax amount. The Amount, Tax and Tax type columns show the values of the line, not the journal.

...

Lists journal lines with a TS GST or CAP tax type or a non-zero tax amount where the difference between the tax amount and the amount or divided by 10 is greater than $0.03. The Tax type, Amount and Tax columns show the values for the journal line. Calc Tax shows the Amount or divided by 10 and Difference the difference between the Tax and Calc Tax colummnscolumns. The amounts are absolute.

Journal line tax amount but not

...

GST or CAP

 Lists journal lines with a non-zero tax amount and a tax type other than TSGST or CAP.

...

Journal List (Details) tab

This tab shows lists of journals as selected using the asterisk button beside a figure or the List Journals for ... button on the BAS Statement tab.