Assisted Self-help Kit (ASK)

Key requirements

GST Practices covers people, records, systems and controls; the pre-filing checklist tests a return before submission; the annual review examines past returns and errors. All registrants can adopt it, and specified scheme applications or renewals require certified annual reviews by an accredited GST professional. Keep technical questions outside the error templates, submitting them separately with the information required by the September 2026 clarification guidelines. Discovering errors early can support qualifying voluntary disclosure but does not automatically waive penalties. Retain the review workings and document how each finding was corrected in the relevant return.