Hi I haven’t been claiming GST on my invoices (services only) but may have exceeded the 75k threshold, do I have to backdate my GST registration? Also, will I have to pay GST when registered on my total earnings to date or just on difference between 75k and oversight ?
thankyou
You need to register for GST from the time you are required to be registered for GST, which in your case was when your projected turnover or actual turnover hit the threshold.
This means that when you register for GST you back your registration to the date that you were required to be registered for GST.
The ATO allows you 21 days from the date you are required to be registered to apply for GST registration.
You commence to charge GST from the time that you were required to be registered for GST because that is when you commence to make GST taxable supplies.
This means that even when your GST application is processing you can charge GST from the date you were required to be registered because that will become your effective GST registration date and shall be recorded against your ABN.
GST only applies to supplies you make from the date you are required to be registered (over the threshold), and it does not apply to your total earnings for the income year.
Your GST registration date will only show against your ABN once your GST application is finalised by the ATO.
Whilst your application is processing some customers may ask why you are charging GST because they can not tell you have applied for GST registration if they look up your ABN. Just tell them that you have applied for GST registration which is going to backdated, and you are required to charge GST under the GST legislation, because you commenced to make GST taxable supplies from that backdate.
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst
You need to register for GST from the time you are required to be registered for GST, which in your case was when your projected turnover or actual turnover hit the threshold.
This means that when you register for GST you back your registration to the date that you were required to be registered for GST.
The ATO allows you 21 days from the date you are required to be registered to apply for GST registration.
You commence to charge GST from the time that you were required to be registered for GST because that is when you commence to make GST taxable supplies.
This means that even when your GST application is processing you can charge GST from the date you were required to be registered because that will become your effective GST registration date and shall be recorded against your ABN.
GST only applies to supplies you make from the date you are required to be registered (over the threshold), and it does not apply to your total earnings for the income year.
Your GST registration date will only show against your ABN once your GST application is finalised by the ATO.
Whilst your application is processing some customers may ask why you are charging GST because they can not tell you have applied for GST registration if they look up your ABN. Just tell them that you have applied for GST registration which is going to backdated, and you are required to charge GST under the GST legislation, because you commenced to make GST taxable supplies from that backdate.
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst
The $75,000 GST Threshold is forward looking.
Once an entity reached some $6000 per month they should register for GST as they are close to the threshold.
More business owners are using Accounting Software and should be looking at a monthly P&L.
15 Apr 2026 · 4 min read time
22 Apr 2024 · 6 min read time
15 Apr 2026 · 4 min read time
197 views
2 replies