XBert Type: Standard
Accounting Software: Xero, MYOB, QuickBooks
Country Restriction: Canada only
Risk Type: Tax Risk
Business Function: Purchases
Overview
The "GST has been claimed on a bill without a GST number on attachment" XBert checks bills where GST/HST has been claimed and looks at the attached invoice or receipt to see whether a GST number was captured from it. It helps make sure every GST/HST credit you claim is backed by a valid supplier document, which matters if the Canada Revenue Agency (CRA) ever reviews your records.
What it does
This XBert scans bills entered in the last 12 months that meet all of the following:
The bill subtotal is more than $500
GST/HST has been claimed on the bill (the tax amount is greater than zero)
The bill currency is Canadian dollars (CAD)
The bill status is "Submitted", "Authorised" or "Paid"
The bill has one or more attachments
For each of these bills, XBert reads the attached documents and checks whether a GST/HST number was found on any of them. If no GST number was captured from any attachment, XBert flags the bill so you can review it before reporting to the CRA.
How it works
XBert looks at the documents attached to a bill where GST/HST has been claimed. If none of those attachments contain a recognisable GST/HST number, the XBert is triggered.
To keep the alert accurate, XBert is careful about which attachments it treats as the supplier's invoice. If every attachment on the bill has clearly been identified as something other than a supplier invoice or bill - for example only a statement, a remittance advice or a business card - XBert does not raise the alert, because those documents are not expected to carry the supplier's GST number. If an attachment looks like the supplier's invoice or bill, or has not yet been read, XBert still checks it.
This means you are alerted only when a genuine source document for a GST claim is missing its GST number, so you are not claiming GST credits on incomplete documentation. This protects you in the event of a CRA review and helps avoid rejected credits on your GST/HST return.
Example / Use Case
Marie runs a printing business in Ontario and enters a $1,800 bill from Bob's Catering for a staff event. She attaches the scanned invoice and claims $234 of HST in her accounting software. The attached invoice from Bob's Catering, however, does not show a GST/HST number anywhere on it.
XBert picks this up and alerts Marie. She realises the supplier left their GST/HST number off the document. Marie asks Bob's Catering to reissue the invoice with their registration number, replaces the attachment, and can now rightfully claim the HST credit knowing her records are audit-ready.
Accounting software
Xero, MYOB, QuickBooks
Which countries it supports
Canada only
Processes
This XBert falls under the "Compliance" process group and is part of your purchases / accounts payable (AP) review.
To resolve this alert:
Open the flagged bill and review its attachment. Check whether the supplier's GST/HST number is shown on the document.
If the number is missing, contact the supplier and ask them to reissue the invoice with their GST/HST registration number included.
Replace the attachment with the corrected document so your records hold valid supporting evidence.
If you use software to scan and upload bills, check that it is working correctly. Faded, cropped or distorted scans can cause the GST number to be missed even when it is on the paper document.
If a valid GST/HST number genuinely cannot be obtained, consider removing the GST claim from the bill until correct documentation is received.
Once the bill has been corrected, mark the XBert as resolved.
Valid documentation ensures your GST/HST credits are legitimate and your reporting is audit-ready.