Cash vs Accrual GST Reporting – Do You Include Unpaid Invoices in Your BAS?

Do I need to include unpaid invoices in my BAS?

December 11, 2025•0 min read

❓ “Do I need to include unpaid invoices in my BAS?”

It depends on how your GST is reported.

🟢 Cash Basis – No

You only report income when you get paid.

Unpaid invoices are not included in your BAS.

🟠 Accrual Basis – Yes

You report income when you issue the invoice, even if the customer hasn’t paid yet.

💡 Simple Rule to Remember

Cash basis → report when paid

Accrual basis → report when invoiced

BAS invoices unpaid income report

Bilal Jivraj — Registered Tax Agent, ALITAX

Bilal Jivraj is a registered tax agent in Australia and the founder of ALITAX, a professional accounting firm providing taxation, BAS, and compliance services to individuals, businesses, and expatriates. With deep expertise in Australian tax law and digital accounting tools, Bilal helps clients simplify tax lodgments, manage business finances efficiently, and stay compliant with the ATO.