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KBradnam(Initiate)Initiate
19 Nov 2024

I set up a Pty Ltd business this tax year but did not know if I would exceed the GST registration threshold of $75,000 revenue. I have included GST in invoices in the interim and intend to settle these and any other GST when I lodge my initial full year tax return. It does appear that I will meet the threshold and will apply for GST registration. I want to check that I am doing this in an appropriate manner and not breaking any rules by claiming GST before I am registered...but with every intention to pay that in my tax return.

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Taxduck(Taxicorn)Taxicorn
19 Nov 2024

You are not entitled to include or add GST to an invoice if you are not registered for GST. See this question and answer

Business charging GST when not registered? | ATO Community

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KBradnam(Initiate)Initiate
20 Nov 2024

OK great and thank you. It looks like I can back date a registration to when I started the business at the start of this tax year. However as a point of interest, if I refunded the GST would the ATO still want GST from me for the invoice value when I submit my tax return?

Taxduck(Taxicorn)Taxicorn
20 Nov 2024

You have no obligation to remit GST to the ATO if you are not registered or required to be registered for GST. If you add or include GST to your invoices but don't amend them then you are required to be registered.

If you amend the invoices you have presented to your payers and re-present them to those payers then there is no requirement to be registered. (unless your GST threshold is $75,000 or more)

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Should I collect GST before I'm registered? | ATO Community