Do I need to include unpaid invoices in my BAS?

❓ Do I need to include unpaid invoices in my BAS? The answer depends on your GST reporting method: 🟢 Cash Basis – NO You only report sales when you receive the payment. Unpaid invoices are not included in your BAS. 🟠 Accrual Basis – YES You report sales when you issue the invoice — even if the customer hasn’t paid yet. 💡 Simple Rule • Cash basis → report when paid • Accrual basis → report when invoiced