GST transactions must be generated through the Sales and Purchase Ledgers. When an entry is made into one of these ledgers a record of the GST implication is recorded in the GST log. The purpose of the reconciliation procedure is to substantiate the figures in the log to the GST control accounts in the General Ledger. The GST log will be used to generate a report from which your GST return to the IRD can be produced.
The reconciliation should be checked before the sales and purchase ledgers are closed for the period. Once these ledgers are closed GST cannot be written to the log for that period. That is, the Sales and Purchase Ledger invoices are always entered in the GST log into a period end associated with the Nominal Ledger posting date - not the document date.
Once you are satisfied that all entries affecting GST for the period have been captured, the Sales and Purchases ledgers can be closed. Before closing the GST period the GST current log and the current period summary report should be printed.
To access the GST Reconciliation area, select:
Nominal Ledger / GST Options / GST Reconciliation.
You are able to view GST for a chosen year and period. Enter the year you require in the “From Year” and “To Year” and the period you require in the “From Period” and “To Period”. Start and End dates will be updated in the appropriate boxes.
The “Output” and “Input” tabs display totals by GST code for the chosen GST year and period. Columns separate debit & credit values for both goods and GST. By highlighting an individual line you will be able to drill down to daybook level 
If required, you can drill down to document level by double clicking on the required line. Displayed will be the “Document for all GST Code” screen. By selecting the “Document” button you are able to retrieve a copy of the document.
Select the “Process” button to view the document
The “Balances” tab allows views of inputs and outputs GST totals by GST code, summary of each control, and corresponding nominal ledger values. By highlighting the required amount you will be able to drill down to daybook level, and if required, document level.
Print options are also available. By selecting “Print Current” the selected tab will be printed. By selecting ”Print All” copies of Outputs, Inputs & Balance screens will be printed.