CMN.ATO.AS.EM060
Solution:
User should select the appropriate PAYG Option. It's not possible to report both the instalment amount and the varied amount. It says - OR IF varying T7, complete T8,T9,T4.
CMN.ATO.AS.EM060 – was reported as and will need to be corrected to . Reason code 1012.
Solution: When the GST reporting option is 3 (GST instalment), the following fields should not be provided,
- G1 - Total sales
- G2 - Export sales amount
- G3 - Other GST-free sales
- G10 - Capital purchases
- G11 - Non-capital Purchases
- GST included in total sales indicator (G1 includes GST)
If the issues persist, please check:
- If the form IAS is past due? you will not be vary the instalment amount, please contact ATO in such case.
In case ATO is not able to help, please adjust it at year end.
Question: How to remove the pre-populated info provided by ATO. How do I delete the pre-fill Instalment amount?
Answer: This is ATO side validation. Please see how it can be resolved it based on ATO instructions:
Since it's the second quarter, the formula will be (5000 * 50%) - 3413 = -913. In this formula 5000 is the Estimated tax for the year filled by the user on current form, and 3413 is the Varied amount from the previous quarter. Since the T9 value -913 is negative you should report 0 at T9. This is why ATO validation says it's incorrect and T9 must be 0. It can be lodged with it. Probably, ATO will automatically recalculate the amount in the next BAS, but not sure 100%.
This is ATO side validation. ATO has the guide how to vary and calculate instalment amount- https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/managing-gst-in-your-business/reporting-paying-and-activity-statements/gst-instalments/varying-your-instalment-amount
According to it the calculation are following:
Estimated annual GST liability = 21,044
Amount to be paid by December quarter (21,044 × 50%) = 10522
less GST instalment amount paid for September quarter = 19,931
Varied instalment amount for December quarter = 10522 - 19,931 = less than zero, so it is 0
That's why user sees that errors when try to prelodge/lodge the activity statement.
If we understand correctly user have to set G23 as 0 (please see image below), that will resolve the issue. However, in case if business structure is not continuing anymore, please contact ATO directly how to work out the rest instalment amount which is 1113.