GST - Made a Mistake Charging GST?
Cogger Gurry • March 18, 2025
As a small business owner, you understand the importance of getting your GST right. If you have incorrectly charged GST on a sale, don’t panic – there are steps you can take to fix the situation.
The key factor is whether you have passed the GST on to your customer. This means that if you have charged GST and issued a tax invoice, it is considered to have been passed on.
- If you have overcharged GST, the most effective way to recover the excess GST is to reimburse the customer. Once you refund the excess GST, you can then adjust your next BAS to recover this amount.
- If you have not charged GST, the most effective way to recover this is to issue your customer an invoice to pay the extra GST amount or you can remit 1/11 of the original sale amount.
If you did not pass on the GST, you have two options:

- For small businesses (turnover under $20 Million), correct it on a later BAS if the adjustment being made is under $12,500, or if it is over $12,500 revise the original BAS.
- For larger businesses (turnover greater than $20 Million), revise the original BAS.
If you would like assistance, please call our office on 03) 5571 0111 or email us at reception@coggergurry.com.au
If you've driven past our office recently, you may have noticed some changes underway! We're excited to share that installation of our new Brentnalls Western Victoria signage has commenced. Like many outdoor projects, the recent weather has caused a few delays, but we're looking forward to seeing the finished result once the weather improves! The rebrand represents an exciting new chapter for our firm, while maintaining the same trusted team, local knowledge and commitment to supporting our clients. We think it will be well worth the wait!
Team Fundraiser for The Shaka Project Recently, our team came together for a fundraising morning tea in support of The Shaka Project , an organisation dedicated to promoting positive mental health, wellbeing and meaningful conversations within our communities. It was wonderful to see staff get behind the cause, enjoy some great food, and contribute to an important initiative that aligns closely with our commitment to supporting wellbeing both in and outside the workplace. Thank you to everyone who donated and helped make the morning a success. For more information on The Shaka Project head to their website here 
Over the past few months we've celebrated a number of team birthdays at Brentnalls Western Victoria. A belated happy birthday to Andrew, Chris, Bec, Chloe, Toni, Sam and Michael ("Pechy") ! We hope you each enjoyed celebrating your special day with family and friends. Thank you for everything you do for our clients, our team and our communities. We wish you all the very best for the year ahead.
