Hi Wornout.
If you send the GST report to your clients, just be aware that any refunds will show a negative balance but the notation will say " GST to pay" not GST Refund. The reason i say this is that probably you may be some refunds for newly GST regestered clients. I have tried to get this 'fixed" but to na avail. GST Return NZ - #20 by lubos
Cheers
Grandpa