To record a GST Refund The record refund link inside the GST Centre can only be applied to a previously lodged BAS . In order to record that refund/payment against a previous BAS period, users have to first find the previously lodged  in the GST Centre and then select the  Record Payment  option in the  Action  column.  
  1. Go to the GST Centre from the left hand navigation Menu.
  2. Click Record Payment in the Action column for the BAS period you wish to record the refund against.
  3. Change the radio button option to Refund.  
  4. Select the date of the refund and the account the refund was deposited to.
  5. Input the amount of the payment and any memo for the transaction.
  6. Click the Save button.