Author: YEP(Devotee)Devotee 18 July 2025
You need to register for GST from the time you are required to be registered for GST, which is when your projected turnover or actual turnover hits 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 because that is what your effective date of registration is (Section 25-10 of the GST ACT) and that is when you commence to make GST taxable supplies.
This means that even when your GST application is processing you still charge GST from the date you were required to be registered, and that effective date is 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
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