Mismatch in deferred GST in BAS returns and report

 Author: JayATO(Community Support)Community Support

30 Mar 2026

Hi @Anonymous_01,

We source the deferred GST amount that appears at label 7A on your BAS directly from the Australian Border Force (ABF). This amount is pre-filled based on finalised import declarations where GST has been deferred under the deferred GST scheme.

To obtain a breakdown of the amounts included at label 7A, you can request an Integrated Cargo System GST Deferral Report. This report provides detailed information about all deferred GST amounts passed to us by the ABF. You'll need to contact either your customs broker or the ABF directly to access this report.

If you've identified a discrepancy between the pre-filled amount at label 7A and your freight agent's report, the issue may relate to how the import declarations were finalised. An import declaration is classed as finalised when the ABF releases the goods and you've deferred the GST under the scheme. You should check with your customs broker to confirm:

• which import declarations were finalised during the relevant BAS period
• whether all declarations are captured in your freight agent's report
• if any amendments to declarations have been processed through the Integrated Cargo System.

If you need to correct errors in the pre-filled deferred GST amount at label 7A, you'll first need to amend the import declaration through the Integrated Cargo System via your customs broker or the ABF.

For adjustments that reduce deferred GST from a previous month, you must contact us after the ABF finalises the amendment. You can send a request via online services with a copy of the amended import declaration or the Integrated Cargo System GST Deferral Report.