Alright then, let’s get down to business!
You’re probably well aware that if you’re GST registered, you’re required to charge, collect, and pay GST to the ATO. You’ll also need to lodge a Business Activity Statement (BAS) regularly.
Where it gets slightly tricky is that your BAS due dates depend on the GST period you’ve registered for. So, what are the options? And what are the corresponding due dates?
Don’t worry, we’ve got you covered.
GST periods
When you register for GST, you’ll usually choose (or be assigned) a GST period. There are three options to choose from:
- Monthly: Easier to keep on top of your GST obligations, but involves the most paperwork. Required if your GST turnover is $20 million or more.
- Quarterly: The most common cycle for sole traders. Available if your GST turnover is less than $20 million.
- Annually: Less paperwork, but you’ll need to stay on top of the GST flowing in and out of your business over a longer period of time. Generally only available if you’re voluntarily registered for GST and meet ATO eligibility criteria.
💡 You’ll also need to decide whether you want to register for GST on a “cash” or “accruals” basis. For more information, check out our monster guide to GST.
BAS due dates by reporting cycle
Right, so now that’s sorted, let’s talk due dates for FY 2026/27!
Monthly BAS due dates
If you’re lodging monthly, your BAS is due on the 21st of the month following the end of each period. So for example:
- Your July 2026 BAS is due on 21st August 2026
- Your August 2026 BAS on 21st September 2026,
and so on.
Quarterly BAS due dates
If you’re on the more common quarterly GST periods, your due dates are:
- 28 October – for the July, August, and September quarter
- 28 February – for the October, November, and December quarter
- 28 April – for the January, February, and March quarter
- 28 July – for the April, May, and June quarter
💡 Note: If you lodge online, you may be eligible for an extra 2 weeks to lodge and pay your quarterly BAS. This concession doesn’t apply to the October–December quarter, as that due date already includes a one-month extension. For more information, visit the ATO website.
Annual BAS due dates
For those on an annual cycle, you only have one due date to remember (lucky you!):
- 31 October – for the full financial year (for most sole traders not lodging through a BAS/tax agent)
Tada!
Let Hnry handle it all
That’s a lot to keep track of! And this is just the tip of the iceberg – you still have to charge, collect, and calculate the GST owing every time you lodge. Not to mention all the records you’ll need to keep for the ATO. It’s a lot to be across!
So if you’re over it (we hear you), you can always join Hnry, and we’ll sort the lot. Yes, really. That includes automatically:
- Calculating and adding GST to your prices (if you invoice through our app)
- Deducting any GST paid from GST collected
- Setting aside GST owed
- Paying GST and lodging your BAS every time they’re due
Basically, Hnry makes it so you never have to think about any of these deadlines ever again. Plus, there’s a whole bunch of other cool things we do for you, all as part of the cost (which is 1% +GST of self-employed income, capped at $1,500 +GST a year).
Sound good to you? Great! Join Hnry today.
