---
title: "BAS Checklist | GTX Bookkeeping"
slug: "bas-checklist"
description: "BAS Checklist for Marlin GTX trusted automotive software by Megabus."
updated: 2026-06-05T04:07:17Z
published: 2026-06-05T04:07:17Z
canonical: "help.megabus.com.au/bas-checklist"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.megabus.com.au/llms.txt
> Use this file to discover all available pages before exploring further.

# BAS Checklist

Use this checklist to **verify transactions**, **reconcile GST accounts**, and **finalise your BAS payment**.

**Print this page** using Ctrl+P or the PDF below and check each item as you complete it.

[Embedded object](https://cdn.document360.io/d7282b31-60c4-41e6-bf87-3f684d4da049/Images/Documentation/GTX%20BAS%20Checklist%2026.pdf)

For more information see the [BAS (Business Activity Statements)](/gtx/docs/business-activity-statements-bas) help guide.

Note

Account numbers are shown as **standard Megabus chart of account codes and names**, and may be different in your system.

## BAS Preparation

| **Checked** | **Query** | **Action** |
| --- | --- | --- |
|  | **Have all transactions been completed for the BAS period?** | Enter any outstanding transactions before proceeding |
|  | **Has Approve Trade-Ins been run for outstanding unclaimed transactions?** | Data Entry > Approve Trade-Ins to check for any unclaimed transactions |
|  | **Run final End of Day Close off for period** | Periodic > End of Period |
|  | **Make sure that the GL period is still open** | To allow further transactions if needed |

## BAS Summary

| **Checked** | **Query** | **Action** |
| --- | --- | --- |
|  | **Open Marlin BAS Statement and select the BAS period required** | Reports > Business Activity Statement |

### Check Sales Items

| **Checked** | **Query** | **Action** |
| --- | --- | --- |
|  | **Are any Sales shown for G2 (Exports and Other Exempt) or G3 (Other GST-Free)?** | If there are, go to the **Sales** tab to find the invoice or credit, then check whether the sale should be **GST fee** |
|  | **Are any Adjustments shown for G7?** **Note:** Adjustments are grouped in **G7** or **G18** to ensure that the total is positive (since negative figures can’t be entered on the BAS form) | Check the **Adjustments** tab for details and amend as required |

### Check Purchase Items

| **Checked** | **Query** | **Action** |
| --- | --- | --- |
|  | **Are any Capital Purchases shown for G10?** | Check that an **asset** has been purchased (e.g. a vehicle) |
|  | **Are there any Purchases with no GST in the price shown for G14?** |  |
|  | **Are any Adjustments shown for G18?** **Note:** Adjustments are grouped in **G7** or **G18** to ensure that the total is positive (since negative figures can’t be entered on the BAS form) | Go to **Adjustments** tab for details |

## Checking GST Refunds

| **Checked** | **Query** | **Action** |
| --- | --- | --- |
|  | **Check GST Payable or Refund at bottom of Summary tab** |  |
|  | **Check the GST balances in Marlin General Ledger agree with the totals in BAS report** | Write down and add up the totals for the fields below in the boxes on the right |
|  | **Check the following accounts (Main > Accounts > Chart of Accounts)** | Add up the Current Year Balances (in the Accounting section at the bottom of their Details tabs) for the relevant months, using the table below |

| **Account** | **Amount** |
| --- | --- |
| **80120 GST - Tax Paid:** |  |
| **80130 GST - Tax paid Adjustment:** |  |
| **80140 GST - Paid Capital Acquisition:** |  |
| **80150 GST - Tax Collected:** |  |
| **80160 GST - Tax Collected Adjustment:** |  |
| **Total:** 80120 + 80130 + 80140 + 80150 + 80160 Be careful to note CR and DR |  |
| Account total should equal the **GST Refund/Payable amount from BAS report:** |  |
| **Difference:** BAS refund/payment - account total |  |

| **Checked** | **Query** | **Action** |
| --- | --- | --- |
|  | **Zero difference** | Proceed to next section |
|  | **If there is a minor difference, this can be written off when clearing out the GST accounts (see below)** | Otherwise, fix any issues and re-check |

## BAS Finalisation

| **Checked** | **Query** | **Action** |
| --- | --- | --- |
|  | **Close the interim BAS report** | If there is zero variance (or you are happy to write off the difference) |
|  | **Close the BAS period** | System > System Files > General ledger > Close Previous GST Period |
|  | **Generate new FINAL BAS Report** | Re-run BAS report, ensure it says FINAl at the top |
|  | **Print or email report as required** | ![Image](https://cdn.document360.io/d7282b31-60c4-41e6-bf87-3f684d4da049/Images/Documentation/image-E765C0Y5.png) buttons at the top |
|  | **Save to Report Keeper** | ![Image](https://cdn.document360.io/d7282b31-60c4-41e6-bf87-3f684d4da049/Images/Documentation/image-XY5VIC7O.png) button at top |

> how to make "final"?

## Recording BAS Payments

| **Checked** | **Query** | **Action** |
| --- | --- | --- |
|  | **Process journal to clear out GST accounts** | Main > Data Entry > Journals See example and tables below |

Warning

**Do not use Cash Book** to enter the BAS payments, since you will not be prompted to exclude it from your next BAS report.

| **Checked** | **Account** | **Payment** |
| --- | --- | --- |
|  | **80120 – GST Tax Paid** Always a debit | Enter journal as a **credit** to clear |
|  | **80130 – GST Tax Paid Adjustments** Could be debit or credit (CR shown if credit) | Enter journal as the **opposite** to clear (e.g. if credit, journal a debit) |
|  | **80140 – GST Paid Capital Acquisitions** Always a debit | Enter journal as a **credit** to clear |
|  | **80150 – GST Tax Collected** Always a credit | Enter journal as a **debit** to clear |
|  | **80160 – GST Tax Collected Adjustments** Could be debit or credit (CR shown if credit) | Enter journal as the **opposite** to clear (e.g. if credit, journal a debit) |
|  | **80340 – PAYG Tax to Pay** Always a credit | Enter journal as a **debit** to clear |
|  | **BAS payment/refund** | Enter **balancing amount** (opposite credit/debit) against your bank account |
|  | **If there is a variance** ([calculated above](/gtx/docs/bas-checklist#checking-gst-refunds)) | Enter as **balancing amount** to Expense Account |
|  | When submitting the journal, you will be asked **Should this journal appear on the BAS?** | Answer **No** |

### Checking GST Clearing

| **Checked** | **Query** | **Action** |
| --- | --- | --- |
|  | **Check GTS Accounts** | **Accounts:** 80120, 80130, 80140, 80150, 80160 **The Current Year Balance for the final month in the period should be zero**, indicating you have correctly reconciled your BAS and cleared out the accounts |

## Closing GL Periods

| **Checked** | **Query** | **Action** |
| --- | --- | --- |
|  | **If you are happy that everything has been entered correctly, you should also close the GL period** | System > System Files > General Ledger > Manage GL Period |