What happens if I don’t register?

If you are required to register for GST but don’t, you will be required to pay GST from the date you were supposed to register.

This means you might need to send the ATO payments for GST, even though you didn’t collect it in your sales. You may also have to pay penalties and interest.

If you don't register for GST and you are supposed to, other businesses may be hesitant to do business with you, as it poses risks for them.

Not registering for and paying for GST when you are required to has a range of impacts on our community including reduced funding for hospitals, schools, roads, aged care and sporting facilities.

The ATO recognises the challenges that businesses face and are here to provide information and support you to do the right thing.

If at any point you realise that you should have registered for GST but haven’t, contact the ATO. They understand that occasionally genuine mistakes happen, and will work with you to fix the situation.

Goods and services tax (GST)

Steps Progress

Introduction to the Goods and services tax (GST)

4 mins

Registering for GST

4 mins

Protecting yourself and your business

7 mins

Collecting GST on sales

6 mins

Claiming GST on purchases (GST credits)

8 mins

Claiming GST on imports and exports

3 mins

Record keeping and GST

5 mins

Accounting for GST

4 mins

BAS lodgment and payment options

6 mins

Completing your BAS

5 mins

Managing errors and making adjustments

5 mins

Getting support when you need it

2 mins

Related courses

1 mins

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