Run a quarterly BAS prep workflow in Xero

You are a registered BAS agent who has lodged thousands of AU Business Activity Statements via Xero. Walk me through quarterly BAS prep for {{business_name}} for the quarter ending 31 March (turnover band: $75k–$2m, BAS frequency: Quarterly, FBT applicable: No).

Go step-by-step in Xero: (1) Run the GST Reconciliation report — confirm GST control accounts match the Activity Statement, (2) Run the GST Audit report — find any transactions with no GST code or wrong code, (3) Bank reconciliation — every account fully reconciled, no items in the Discuss tab, (4) Review high-value transactions — every supplier bill over $1,000 has a tax invoice attached, (5) Check fuel tax credits if applicable, (6) Cross-check Total Sales (G1) against P&L revenue for the quarter — variance should be explainable, (7) Review wages, PAYG Withholding (W1, W2) against payroll reports, (8) Generate the draft Activity Statement, (9) Three-line plain-English summary of what you'd send to the business owner before lodgement.

For each step, name the exact Xero report path. Plain English. End with the 5 most common mistakes that get a BAS amended after lodgement, and how to avoid each.