Review actual transactions
Complete Yes, No or Not Applicable for subsidised fees, staff recoveries, rentals, sponsorship benefits, gifts, auctions, deposits and charity coupons. Use Not Applicable only where the transaction does not exist. Check actual invoice GST, prohibited input tax, subsidised-activity apportionment and non-business receipts, then review imported services and low-value goods under the effective reverse-charge dates.
Quantify and disclose errors
A negative answer calls for quantification over the specified preceding five-year period rather than a tick alone. Recompute overstated input or understated output by affected return period and explain the error in a separate document. Record the reviewer, designation and date. Keep calculations and the underlying returns with the completed checklist and use the voluntary-disclosure process where errors are found; completing the form does not itself correct a filed return.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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