---
title: "BAS (Business Activity Statements)"
slug: "business-activity-statements-bas"
description: "Learn about Business Activity Statements (BAS) in Marlin GTX trusted automotive software by Megabus."
updated: 2026-06-05T06:04:36Z
published: 2026-06-05T06:04:36Z
canonical: "help.megabus.com.au/business-activity-statements-bas"
---
> ## 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 (Business Activity Statements)
{{variable.GTX Bold}} includes a flexible module for generating Business Activity Statements.
Australian businesses need to generate Business Activity Statements (BAS) on a **monthly** or **quarterly** basis to report their GST collections to the ATO.
The BAS module can be accessed by selecting **Reports > Business Activity Statement** from the menu bar.
A prompt will display advising that **Megabus is not a BAS service provider** or registered tax agent, and that it is **your responsibility** to ensure the accuracy of the information.
Click **Yes** to acknowledge the prompt and continue.
## BAS Checklist
@(Embed)(https://cdn.document360.io/d7282b31-60c4-41e6-bf87-3f684d4da049/Images/Documentation/GTX%20BAS%20Checklist%2026.pdf){height="320" width="640"}
See [BAS Checklist](/gtx/docs/bas-checklist) for web version.
## Generating BAS Reports
When opening the BAS module, you will see a list of open and closed BAS periods.
**To generate a BAS report for a period:**
* **Select** the period in the list
* Click **Generate** (or double-click)
### Summary Tab
New BAS reports will open on the **Summary** tab.
The summary tab is divided into the following sections:
* **Sales You Have Made**
* **GST Payable** (Sales total) shown at bottom
* **Purchases You Have Made**
* **GST Credit** (Purchases total) shown at bottom
* Total calculated **GST Refund**
>What should they do with this information?
>check video
>see other tabs for breakdown
:::(Warning) (Tip)
The formulas for calculations derived from other lines are shown in brackets at the end, so that you can see how these totals have been calculated.
:::
:::(Info) (Note)
The word **(Interim)** will be shown next to the heading of any open BAS periods that have not been closed yet.
:::
### Sales Tab
The **Sales** tab show a list of sales transactions, along with the GST collected for each of those transactions.
Check for:
* Any values in the **GST Exempt Sales** column
* These indicate **sales without GST**
* Often linked to **TPI veterans**
(confirm customer has a valid **TPI Veterans Number**)
* Any transactions **highlighted in red**
* Flagged as **potential discrepancies**
* Should be **checked** and **resolved** accordingly
### Purchases Tab
The **Purchases** tab breaks down your purchases into:
* **Capital Purchases**
* **Other Purchases**
Check the **GST Free Items** column:
* All GST purchases should be **reviewed**
### Adjustments Tab
The **Adjustments Tab** shows any manual entries including:
* **FID**
* **Merchant Fees**
>what to do?
### Exceptions Tab
The **Exemptions Tab** lists transactions that have been flagged as GST exempt.
>screenshot with items?
Since legitimate GST exempt transactions are **uncommon**:
* Each of these transactions be **reviewed**, since they may have been entered incorrectly.
* If any mistakes are found, they should be fixed before submitting to the ATO.
## Saving BAS Reports
Copies of interim BAS reports can be saved to the Report Keeper
by clicking on the **{{glossary.Save to Report Keeper}}** button at the top of the module window.
### Viewing Saved BAS Reports
**To view saved BAS reports:**
* Select **Reports > Report Keeper**
* Select and **open** the report
Printing and Sending BAS Reports
Once the BAS has been checked thoroughly, and any issues have been resolved, it can be **previewed**, **printed**, **emailed** or **faxed** by clicking on the icons at the top of the module window.
## Closing BAS Periods
Once all transactions for a BAS period have been reviewed and corrected (if necessary), it needs to be **closed**.
This can be done by selecting, **System > System Files > General Ledger > Close Previous GST Period** from the menu bar.
A pop up will open, reminding you of when the statement was due and that supplier tax invoices can continue to be entered back into that period until it is closed.
**To close the BAS period:**
* Enter your **GST password**
* Click **Ok**
* A **pop-up** will confirm that the period has been closed
>re-open?
### Saving Final BAS Reports
**To view and save closed BAS reports:**
* Select **Reports > Business Activity Statement**
* Select the (now-closed) **GST Period** from the list
* Click **Generate** (or double-click)
* Click on **{{glossary.Save to Report Keeper}}** (top of module window)
## Recording BAS Payments
Record your BAS payment/refund to the ATO and clear your GST accounts using a single Journal Entry (Main > Data Entry > Journals).
| **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**
:::(Info) (Note)
Account numbers are shown as **standard Megabus chart of account codes and names**, and may be different in your system.
:::
:::(Warning) (Warning)
**Do not use Cash Book Entry** to enter the BAS payments, since you will not be prompted to exclude it from your next BAS report.
:::
### Checking GST Clearing
You can check that the GTS accounts have been cleared correctly by opening the relevant accounts in **Account Maintenance** (Main > Accounts > Chart of Accounts).
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.
:::(Error) (Relevant Accounts)
80120, 80130, 80140, 80150, 80160
:::
### Closing GST Periods
If you are satisfied that everything has been entered correctly, you should also [close the GL period](https://help.megabus.com.au/gtx/docs/gl-periods#closing-gl-periods) (System > System Files > General Ledger > Manage GL Period) once the [payment journal](/gtx/docs/bas#recording-bas-payments) has been posted.
## Fixing a Negative BAS
Negative BAS amounts are usually caused by **BAS payment journals** that did not have the **Do Not Include on BAS** checkbox ticked.
**To identify the problem:**
* Generate the **BAS**
* Review the **Sales** and/or **Purchases** tabs
If there is a **negative amount** or **unexpectedly large value**:
* Check whether it is a journal related to a **BAS payment**
(the clearing journal used to pay the ATO)
* If so, [Reverse the journal](https://help.megabus.com.au/gtx/docs/journals#reversing-journals)
**Once the journal has been reversed:**
* Resubmit the **BAS journal**
* Select **No** when asked whether it should appear on the BAS
:::(Info) (Note)
**BAS payment journals** are clearing journals used to pay the ATO and should never appear on the BAS itself.
:::
## BAS Accounts
Accounts related to the different **BAS sections** are listed in the tables below.
::: (Warning) (Warning)
Account numbers are shown as **standard Megabus chart of account codes and names**, and may be different in your system.
:::
::: (Info) (Note)
All figures in the BAS Report Summary are **GST inclusive**, and sales figures in GTX are **GST exclusive**.
:::
### G1 Total Sales
| **Account** | **Description** |
| - | - |
| **10064** | Sales – Stocked Items |
| **10128** | Sales – Non Stocked Items |
| **80150** | GST – Tax Collected |
### G7 Adjustments
| **Account** | **Description** |
| - | - |
| **80130** | GST – Tax Paid Adjustments |
| **80160** | GST – Tax Collected Adjustments |
:::(Info) (Note)
There will be only **one entry** in the BAS Report for Adjustments as GTX will report the **net total** of the adjustments where it is a positive figure for the report.
:::
### G9 GST Payable
| **Account** | **Description** |
| - | - |
| **80150** | GST – Tax Collected |
Plus either of the [Adjustment](/gtx/docs/bas-accounts#g7-adjustments) accounts if **G7** has a value.
### G10 Capital Purchases
**1/11th** of the G10 value must equal the amount in 80140.
| **Account** | **Description** |
| - | - |
| **80140** | GST – Paid Capital Acquisitions |
### G18 Adjustments
| **Account** | **Description** |
| - | - |
| **80130** | GST – Tax Paid Adjustments |
| **80160** | GST – Tax Collected Adjustments |
:::(Info) (Note)
There will be **only one entry** in the BAS Report for Adjustments as Marlin will report the **net total** of the adjustments where it is a positive figure for the report.
:::
### G20 GST Credits
| **Account** | **Description** |
| - | - |
| **80120** | GST – Tax Paid |
| **80140** | GST – Tax Paid Capital Acquisitions |
Plus Adjustment accounts if [G18](/gtx/docs/bas-accounts#g18-adjustments) has a value.