How to Lodge a BAS in myGov as a Sole Trader (Step-by-Step)
Quick answer
As a sole trader you can lodge your BAS yourself through myGov: link your myGov account to the ATO, open ATO online services, find your BAS under “Lodgments”, work through each label from your records, review and submit. It takes most sole traders 20–40 minutes once their figures are ready. Your quarterly due dates are 28 October, 28 February, 28 April and 28 July.
Paying a BAS agent every quarter adds up, and for a simple sole trader business the DIY route is genuinely manageable. Here’s the whole process, step by step.
What you need before you start
- A myGov account linked to the ATO (set this up at my.gov.au if you haven’t)
- Your ABN handy
- Your sales and expense records for the quarter, with GST separated
- A way to pay, if you owe — BPAY, direct debit or card via the ATO
Step-by-step: lodging in myGov
- Sign in to myGov and open ATO online services from your linked services.
- Find your BAS: go to the Lodgments area — your current BAS will be listed there when it’s available to lodge.
- Work through the labels: the form pre-fills some fields. The main ones for a sole trader are G1 (total sales including GST), 1A (GST on sales) and 1B (GST credits on purchases). Enter whole dollars.
- Check the totals: the form calculates what you owe or what’s refunded. Sanity-check it against your records — if GST on sales is bigger than expected, re-check G1.
- Declare and submit: tick the declaration that the information is true and correct, then lodge.
- Pay or wait for your refund: if you owe, pay by the due date to avoid interest. If you’re owed a refund, it usually arrives within about two weeks.
Not sure whether you even need to be registered? Read do I need to register for GST? first.
BAS due dates 2026–27
| Quarter | Period | Lodge & pay by |
|---|---|---|
| Q1 | July – September | 28 October |
| Q2 | October – December | 28 February |
| Q3 | January – March | 28 April |
| Q4 | April – June | 28 July |
If a due date falls on a weekend or public holiday, you can lodge on the next business day. Lodging through a registered BAS or tax agent can give you extra time.
Tip: Lodge even if you can’t pay. The failure-to-lodge penalty ($364 per 28 days late) is separate from the debt — lodging on time stops the penalty growing, and you can arrange a payment plan for what you owe.
When to use a BAS agent instead
DIY is fine for simple businesses, but consider a registered BAS agent if you have employees (PAYG withholding adds labels), claim fuel tax credits, deal with GST-free or input-taxed sales like exports or rent, or keep falling behind. An agent’s fee is tax deductible, and fixing a bad BAS usually costs more than lodging it right the first time.
Rather hand over your BAS?
We’ll keep your books up to date and lodge your BAS on time, every quarter. Fixed price from $299/mo.
Frequently asked questions
Can I lodge my BAS on my phone?
The ATO’s online services work in a mobile browser, and many sole traders do lodge from their phone. A bigger screen makes checking figures easier, but it works either way.
What if I lodge my BAS late?
The failure-to-lodge penalty is $364 for every 28 days (or part thereof) overdue. Interest also accrues on any unpaid amount. Lodge as soon as you can — the penalty stops growing once it’s lodged.
Do I still lodge a BAS if I had no sales?
Yes — lodge a “nil” BAS. The ATO still expects one each quarter while you’re registered for GST. Repeated non-lodgment can lead to default assessments.
How do I know the ATO received it?
You’ll get a lodgment receipt with a receipt number on screen — save or screenshot it. It also appears in your ATO online lodgment history.
This article is general information only, not tax, legal or financial advice. Check ato.gov.au or speak with a registered BAS or tax agent about your situation.
