GST Due Dates 2026–27: When to Lodge and Pay Your BAS

Most businesses pay GST quarterly, and each quarter’s BAS is due on the 28th of the month after the quarter ends. The exception is the October to December quarter, which is due on 28 February. Monthly reporters lodge by the 21st of the next month. In 2026–27, a few of those dates fall on a weekend and move to the Monday.

Below is every date for the year, plus the extra time you get for lodging online yourself or through a registered agent.

Which GST reporting cycle are you on?

Your cycle depends mainly on your GST turnover. Each BAS the ATO issues also shows its own due date, so if anything below differs from your statement, go by the statement.

You can ask the ATO to change your cycle, for example to monthly if you’re often due a refund. If you’ve changed in the last 12 months, you may not be able to change again. For how the BAS itself works, see our BAS and GST returns guide.

Quarterly GST due dates for 2026–27

Quarter 2 is normally due on 28 February. In 2027 that’s a Sunday, and when a due date falls on a weekend or public holiday, you have until the next business day to lodge and pay. The ATO’s BAS agent lodgment program lists the quarter 4 agent date as still to be confirmed.

Who gets the extra two weeks?

If you receive and lodge your quarterly BAS online yourself, through Online services for business or ATO online services via myGov, you get two extra weeks for quarters 1, 3 and 4. You don’t apply for it. The later date simply shows on your BAS. The ATO sets out the details in its two-week lodgment concession terms.

Quarter 2 gets nothing extra, because its 28 February date already includes a one-month extension over Christmas. The two weeks also don’t apply to:

• monthly BAS
• quarterly GST or PAYG instalment notices (forms R, S and T)
• businesses that report GST monthly but have other quarterly obligations

Registered tax and BAS agents get later dates under the ATO’s lodgment program, as long as they lodged your previous statement electronically. If it’s your first BAS, or the last one went in on paper, an earlier date can apply.

Monthly GST due dates for 2026–27

A monthly BAS is due on the 21st of the following month. There’s no online extension. These are the 2026–27 dates, with weekend dates moved to the Monday.

December has one exception. If a registered agent lodges electronically for a business with turnover up to $10 million that reports GST monthly, the December BAS isn’t due until 21 February. In 2027 that’s a Sunday, so it moves to Monday 22 February.

Annual GST due dates

If you’re voluntarily registered and your GST turnover is under $75,000 ($150,000 for not-for-profits), you can report GST once a year. The annual GST return is due when your income tax return is due, which for most people lodging their own return is 31 October. For 2026–27 that’s a Sunday, so the date is Monday 1 November 2027. Not sure whether you have to register at all? See how to register for GST.

If you don’t have to lodge an income tax return, the annual GST return is due 28 February after the end of the year, which is 28 February 2028. If a tax agent prepares your return, their later dates may apply.

Some annual reporters pay GST in quarterly instalments using an instalment notice (form S or T). These are due on the same dates as the standard quarterly BAS, and they don’t get the two-week online extension.

When is GST actually paid?

Payment is due on the same day as lodgment. Lodging on time but paying late still attracts the general interest charge (GIC), which is worked out daily on the unpaid amount.

You’ll need your payment reference number (PRN), which is on your BAS. You can also make early payments towards your next BAS at any time, and if you’re expecting a refund, lodging early gets it to you sooner. To work out what you’ll owe, start with the GST in each sale: our GST calculator finds it from any price.

What happens if you miss a due date?

Two things can apply. A failure to lodge on time penalty is 1 penalty unit ($364 from 1 July 2026) for each 28 days or part of 28 days the BAS is late, up to 5 units ($1,820) for a small business. And unpaid amounts attract GIC from the due date. The GIC rate changes every quarter; for October to December 2026 it’s 11.51% a year.

Lodge a BAS even if you have nothing to report. A nil BAS is due by the same date. If you can’t pay in full, lodge on time anyway and contact the ATO before the due date about a payment plan. Our guide to common BAS mistakes covers the other errors that lead to penalties.

Frequently asked questions

When is the quarterly BAS due in 2026–27?

The quarterly BAS is due on 28 October 2026, 1 March 2027, 28 April 2027 and 28 July 2027. Lodging online yourself moves quarters 1, 3 and 4 to 11 November 2026, 12 May 2027 and 11 August 2027.

Why is the October to December BAS due in February?

The ATO allows an extra month over the Christmas and New Year break, so the second quarter is due on 28 February instead of 28 January. Because of that, it doesn’t get the two-week online extension.

What happens if a BAS due date falls on a weekend?

You have until the next business day to lodge and pay. In 2026–27 that moves the second quarter BAS from Sunday 28 February to Monday 1 March 2027.

When is a monthly BAS due?

A monthly BAS is due on the 21st of the following month, or the next business day if the 21st is a weekend or public holiday. Monthly BAS doesn’t get the two-week online extension.

Do I pay GST when I lodge my BAS?

Yes. Payment is due on the same date as the lodgment. If you lodge on time but pay late, the general interest charge applies to the unpaid amount.

Do I need to lodge a BAS if I had no sales?

Yes. If you’re registered for GST, you must lodge a nil BAS by the due date even when there’s nothing to report.

Disclaimer: This guide is general information only, current as at October 2026. It is not financial, tax or legal advice. The due date printed on your BAS takes priority over the dates here. For your own situation, talk to a registered tax or BAS agent or check the ATO’s BAS due dates page.