Check a BAS before lodgement
Review a coded quarter against the GST Audit Report, source invoices and lodged figures before accepting a BAS correction.
Source reviewed Product documentation
The BAS totals tie to the ledger, but a supplier invoice can still be coded to the wrong GST rate. Review the transactions that make the totals, not only the totals themselves.
Set up the right quarter
Export the GST Audit Report from Xero as a CSV for the quarter. In BAS Review, select the client and period, confirm Cash or Accruals, and select Simpler or Full. Enter the proposed or lodged 1A and 1B figures if you want the tie-back check to run. Keep invoices, credit notes and supporting records available while you review.
Work the exceptions against evidence
Read each transaction beside the rule's explanation. Common points include GST on accounts that normally carry none, insurance coded at a full one-eleventh, a missing supplier, a possible duplicate and a capital purchase coded as an ordinary expense. The supplier registration check uses an ABN when the export has one; a name-only result deserves a closer invoice check. Choose Accept only when the source supports the correction, or Dismiss with the source in mind.
Before you conclude, open Coverage. A rule that could not run because the CSV lacks an attachment column or because no 1A/1B figures were entered is an evidence gap, not a clean result. The review's Agreed correction summarises accepted impacts; change the coding in the ledger and check the BAS totals again there. The saved review holds your decisions, while the CSV remains in your firm's files.
This is a BAS review workflow for a quarter that falls in the 2025–26 income year. The product does not lodge the BAS.