GST · Practice guide · 13 September 2026
A practical preparation checklist from the AKHB website content programme. It is general process guidance, not a conclusion on an individual legal obligation.
Start with the transaction
Connect the business activity to the agreement, invoice, supply evidence, accounting entry and payment record.
Reconcile systematically
Record differences between books, relevant returns and available counterparty information. Explain differences with evidence instead of overwriting them.
Maintain an exception register
Identify unresolved items, their owners, the information still required and the action taken. Preserve versions of working reconciliations.
Use the relevant law and period
A checklist does not decide credit eligibility or a refund claim. Review the applicable statutory requirements and period-specific position against the complete facts.
Prepare the next conversation
Bring the relevant facts, documents, jurisdictions and deadlines to the discussion.
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