2013年9月到12 月的GST报时， 多报了收入，所以多交了GST，在2014年4-6月的报GST时发现，调减了收入，这样操作可以吗？
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可以
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YES , YOU CAN
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完全可以。
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必须可以
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如果小额的话可以放到后面的季度.
数额大的话需要调整当季度的BAS.
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Timing and correction limits will apply for BAS amendments
In relation to timing limits:
If an entity’s annual turnover is less than $20 million the time limit in which it can correct errors in a subsequent BAS is up to 18 months (18 monthly BASs, six quarterly BASs , or one annual GST return);
If an entity’s annual turnover is $20 million or more, the time limit in which it can correct errors in a subsequent BAS is up to 3 months (three monthly BASs).
Where mistakes on a BAS occur outside these time limits, the original BAS must be amended.
In relation to amount limits:
Corrections that increase or decrease GST payable, or decrease input tax credits can be made on a subsequent BAS if their net effect (that is, the total GST effect of all the errors) is within the following correction limits.
Limits on the amount of GST corrections to be made on a future BAS
Turnover less than $20m - correction limit on subsequent BAS = Less than $5,000
Turnover $20m to less than $100m - correction limit on subsequent BAS = Less than $10 ,000
Turnover $100m to less than $500m - correction limit on subsequent BAS = Less than $25,000
Turnover $500m to less than $1b - correction limit on subsequent BAS = Less than $50,000
Turnover $1b and over - correction limit on subsequent BAS = Less than $300,000
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