A BAS return in Nagaris is composed from a workpaper: a computed pack of GST figures for a client's period. This article covers how composing handles a client's GST basis, and the verification step required before a cash-basis return can be approved.
If a client has unreconciled bank transactions dated inside the period, the workpaper composes as held with a gate reason. Preparers can override this from the Compose over the readiness gate? dialog, which records that the override was used so a reviewer can see it later.
Nagaris checks each client's own ledger for the GST basis it reports (accrual, cash, or unknown).
Accrual ledgers compose as before: every figure is dated by its document.
Cash ledgers now compose on cash directly. GST is recognised where money actually moved: a payment, a refund, or an allocated credit note. An invoice nobody has paid contributes nothing to any box. The workpaper shows a Composed on a cash basis note when this applies.
Previously, a cash-basis client could only be composed on accrual, with a warning that the pack was not for lodgement. That path is gone. A run held for the old basis reason can simply be prepared again, since the cash-basis client now composes correctly instead of being blocked.
A BAS return composed on a cash basis is provisional until someone checks it against a period already lodged with the ATO. While provisional:
The return shows a Provisional, not yet signable notice with the reason.
The Approve button is disabled for approvers.
Approvers see a Verify cash figures button next to Approve.
To clear the provisional status, an approver clicks Verify cash figures and:
Picks a period for this client that has already been lodged with the ATO.
Enters the 1A (GST on sales) and 1B (GST on purchases) figures as actually lodged. Nagaris shows the composed figures for the same boxes alongside them.
Reviews any variance. A difference of a dollar or less is treated as rounding. Anything larger must be explained in the notes field before the verification can be recorded.
Clicks Record verification.
This adds a Cash verified event to the return's timeline and lifts the provisional status, so the return can be approved. Verifying one quarter confirms the cash figures for that client, so later quarters compose ready to approve without needing to be re-verified.
If a pack was composed on the wrong basis using the basis override (from before this change), it still shows a Composed on the wrong basis. Do not lodge. warning on the workpaper, since every figure in it would be wrong rather than provisional.
