M\"ossbauer measurements on single crystal absorbers at room and at low temperatures were performed. The results are fully consistent with previously published reports by other groups. Spectra of single crystals were simultaneously analyzed including magnetic dipole and electric quadrupole interactions. The analysis shows that there is a small component of magnetic moments perpendicular to the magnetic easy axis. M\"ossbauer data seem not agree with commonly accepted ferrimagnetic structure of GaFeO$_3$.
