PRACTICAL RESOURCES
GST records preparation guide
Organise the evidence needed for GST preparation and reconciliation.
Prepared 21 September 2026 · General information
- GST registrations and relevant periods
- Outward supply register and invoices
- Purchase register and supporting invoices
- Credit notes, debit notes and amendments
- Available portal statements and earlier returns
- Purchase-to-statement reconciliation
- Export or cross-border supply documentation where relevant
- Credit eligibility questions requiring review
- Notices and previous correspondence
- Exception owners and resolution evidence
Keep sensitive documents out of general enquiries. Arrange an appropriate secure sharing channel after engagement acceptance.