(Calgary, Alberta, Canada)
I did my GST at the year end and sent the cheque to Revenue Canada...somehow I made a mistake and ended up getting a refund. How do I put this refund back in my books?
You know what they say about mistakes ... if you aren't making any you aren't working! :0)
Normally, you just need to DR Cash in Bank and CR HST/GST Payable ... but it depends on how you recorded the filing of your report and how you booked the amount paid to CRA.
I did a short article on how GST works
along with the bookkeeping entries that may interest you and be helpful.
If, after reading the information, you find you have done something else, just post back with more information.
I hope this helps. Have a great week!