Deferred GST (DGST)
The Deferred GST (DGST) scheme allows approved importers to defer the payment of GST on taxable imported goods until their next Business Activity Statement (BAS), rather than paying it at the time of importation. The deferred GST is reported and offset on the BAS, so for most registered businesses it becomes a cash-flow-neutral bookkeeping entry.
To participate, a business must be approved by the Australian Taxation Office (ATO), be registered for GST, and lodge its BAS monthly and electronically. DGST removes a significant upfront cash cost at the border for regular importers.
Paying GST at the border ties up 10% of the value of every shipment until it can be recovered on the next BAS. For a high-volume importer that is a large, permanent drag on working capital. DGST eliminates it — the GST is deferred and offset on the same BAS, freeing cash that would otherwise sit with the ABF.
Does DGST remove GST?
No — it defers the timing. The GST is reported on your next BAS and, for a registered business, generally offset by the corresponding input tax credit.
What are the eligibility requirements?
ATO approval, GST registration, and monthly electronic BAS lodgement.