BAS Reporting - Should the G1 Total Sales amount also include the transactions coded as N-T?

 Author: JayATO(Community Support)Community Support

23 Feb 2026

Hi @Kace2020,

No, the G1 Total sales amount should not include transactions coded as N-T (no tax).

When you complete your BAS, G1 Total sales must include all income from your business activities that have a GST treatment. This includes taxable sales where GST is payable and GST-free sales like most basic foods and health services, and input-taxed sales like residential property rentals. Transactions with no GST implications (coded as N-T) don't form part of the GST reporting framework and shouldn't be reported at G1.

Examples of transactions that would be coded as N-T include offshore to offshore supplies of goods, certain financial transactions, and other supplies outside the GST system. These amounts may still need to be reported as income in your tax return at label T1 'PAYG Instalment Income', but they're excluded from your GST activity statement labels.

You can refer to the Simpler BAS GST bookkeeping guide on our website for more info about classifying sales and purchases for GST purposes. This guide provides tables showing which transactions should be included at G1 Total sales and their correct GST treatment.

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