GST Period Variances workpaper (GPV)

How the GPV workpaper compares GST return values from GRC against the GST General Ledger to identify period variances.

The GST Period Variances (GPV) workpaper compares the GST reported to Inland Revenue against the GST recorded in the General Ledger (GL), identifying any differences. This variance analysis ensures that GST returns align with the underlying ledger.

Data extraction

From the GRC workpaper (return figures)

  • Output Tax per Return
  • Input Tax per Return
  • (Payment) or Refund per Return

From the GST General Ledger (ledger figures)

  • Output Tax per GL
  • Input Tax per GL
  • (Payment) or Refund per GL

Related workpapers

  • GST Reconciliation (GRC): Provides the return figures and pulls GL Output and Input Tax back from this workpaper.

How to access

  1. Go to Jobs and open the relevant job.
  2. Click the Workpapers Icon or navigate to Results then Workpapers.
  3. Select GPV on the Workpapers Dashboard.