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Note: Please click here to find out updated information about Generation of GST Audit File (GAF)

1. Explanations

Businesses do not need to submit GAF file as part of the monthly filing to Royal Custom. However, Royal Custom may request for this file for audit purpose.

To generate GAF file, you will need to first do Input and Output Tax Filing. Thus, only filed transactions will appear in the GAF file.

GAF file is split into the below sections :

Record Type	Section	Types of Transactions
C	Company
P	Purchases	Supplier Invoice, Supplier Credit Memo, Payment Voucher
S	Supply	Customer Invoice, Customer Credit Memo, Receipt
L	Ledger
F	Footer

Details shown for each of the sections :

Record Type	Element #	Element Name	Data Type	Comments
C	1	Record Identifier	AN	always 'C'
C	2	Company Name	AN	The name of the company for which this file is reporting on.
C	3	Company BRN	AN	Business registration number for company
C	4	Company GST number	AN	Company’s GST Number
C	5	Period Start	DATE	Filing Period Start Date in dd/MM/yyyy format
C	6	Period End	DATE	Filing Period End Date in dd/MM/yyyy format
C	7	File Creation Date	DATE	The date the file is created in dd/MM/yyyy format
C	8	Product Version	AN	WaveletEMPv2.10
C	9	GAF Software	AN	GAFv1

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Record Type	Element #	Element Name	Data Type	Comments
F	1	Record Identifier	AN	Always 'F'
F	2	Purchase Count	N	Number of P records
F	3	Purchase Amount Sum	C	Sum of all purchases
F	4	Purchase GST Amount GST	C	Sum of all GST on purchases
F	5	Supply Count	N	Number of S records
F	6	Supply Amount Sum	C	Sum of all supplies
F	7	Supply GST Amount Sum	C	Sum of GST on all supplies
F	8	Ledger Count	N	Number of L records
F	9	Debit Sum	C	Sum of all debits on all L records
F	10	Credit Sum	C	Sum of all credits on all L records
F	11	Balance Sum	C	Sum of all balances on all L records