If your business reports GST monthly, the activity statement for October is due on 21 November 2026. That is only a couple of weeks away, and monthly lodgers have far less breathing room than quarterly ones. Here is a simple routine to get it done without a last minute scramble.

The dates to diary

According to the ATO's 2026 to 27 schedule, the key monthly dates are:

  • 21 November 2026: October statement.
  • 21 December 2026: November statement.
  • December statement: usually due 21 January. Some clients can lodge by 21 February instead, but only if they have up to $10 million turnover, report GST monthly and lodge electronically through a registered agent. Businesses registered for deferred GST are not eligible.

If you report quarterly, the October to December quarter is due on 28 February 2027. The ATO notes that this date already includes a one month extension, and lodging online does not extend it further.

A practical checklist for this week

  • Reconcile your bank accounts. Make sure every October sale and expense is in your accounting software and matches the bank feed.
  • Check your tax invoices. You generally need a valid tax invoice to support a GST credit claim, so chase any that are missing now, not on the 20th.
  • Look at your GST codes. Wages, bank fees, insurance and overseas purchases are common places for the wrong code to creep in.
  • Compare against last month. A big swing in GST collected or credits claimed deserves an explanation before you lodge.
  • Check your PAYG withholding. Make sure the amount matches what your payroll system reports.
  • Set aside the cash. The ATO has encouraged small businesses to put aside money for GST and PAYG withholding, keep separate bank accounts, and keep an eye on lodgment dates. A dedicated tax account makes that easy.

What if you will not make it?

Lodging on time matters even when you cannot pay in full. Talk to your accountant or BAS agent early, and contact the ATO before the due date if cash is tight. Acting before the deadline gives you far more options than acting after it.

Not sure whether monthly or quarterly reporting suits your cash flow? Ask your accountant to look at it before the next reporting period starts.

This article is general information only and does not take your circumstances into account. Check the ATO website or speak to a registered tax professional about your situation.