If you are an importer, you may apply to use the deferred GST scheme, which defers the GST payable on imports until the first activity statement lodged after the goods are imported.
To get the most benefit take action in April.
If you move from quarterly to monthly GST reporting during April, you should be able to access the deferred GST scheme for imports shortly after lodging a successful GST deferral application. However, if you delay your request until May or June then GST deferral can’t start until 1 July.
GST monthly reporting will also give you quicker access to any GST refunds you are entitled to.
Source: ATO
Source Avalara
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