---
title: Do you include your part payments when completing a GST return ?
description: When operating under the payments basis for GST, the tax is recorded as soon as money changes hands—not when the invoice is issued.   What Does This Mean?   Why It Matters
---

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# Do you include your part payments when completing a GST return ?

When operating under the payments basis for GST, the tax is recorded as soon as money changes hands—not when the invoice is issued.

 

**What Does This Mean?**

- GST is accounted for at the time of actual payment, whether you’re receiving or making a payment.
- This includes part payments—each payment is recorded in the GST return for the period in which it was made, even if the full amount hasn’t been paid yet.

 

**Why It Matters**

This method gives a real-time view of your cash flow, making it easier to manage GST obligations without over-reporting tax you haven’t actually collected yet.

 

If you’re unsure which GST basis applies to your situation, check with your tutor or a qualified accounting professional.

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