Sales and income

The way you work out your total sales and income depends on the accounting basis you use.

You use the invoice or hybrid basis You use the payments basis In your GST return for the period include: amounts you’ve notified customers to pay by invoice, even if you have not been paid yet the full sale price amount if customers have paid any amount before you’ve invoiced them. In your GST return for the period include: amounts you've been paid by customers.