ContributionsMost RecentMost LikesSolutionsSpend money: Identity a transactions as Unpresented Please refer to GSTR 2000/D5 paragraph 17 - "17. Consideration is received when a cheque is received by the payee and not when it is banked, or cleared. Likewise, consideration is provided when a cheque is either handed or posted to the payee and not when the money has been drawn. Consideration is received for GST purposes even if the cheque is not banked in that period." Can Essentials please include the functions so that it can comply with GST regulations please. "Take up Unrepresented Cheques (UPCs) as cash transactions"