How often do I lodge BAS after registering GST?

Small businesses usually lodge Business Activity Statements quarterly. Some entities lodge monthly depending on turnover and ATO requirements.

Can a BAS agent manage GST registration and BAS lodgements?

A registered BAS agent can complete GST registration, configure your bookkeeping system for GST, prepare and lodge BAS and assist with ATO enquiries related to GST and BAS.

How to Register for GST in Australia

Q: Can I register GST before reaching $75,000?

You may register GST before reaching the $75,000 threshold to claim GST credits and appear more established to clients. From your registration date, you will need to lodge Business Activity Statements.

Q: What happens if I register GST late?

If you register GST later than required, the ATO may backdate your registration and require you to pay GST on earlier sales, and interest or penalties can apply.

Q: Do all my sales include GST once I register?

Most sales will include GST after registration, but some supplies are GST-free or input-taxed. You should check ATO guidance or seek advice if you are unsure about a particular sale.

1. Understand When You Must Register GST

GST is a 10% tax on most goods and services sold in Australia. You need to know when your business moves from “no GST” to “must register”. The $75,000 threshold is based on your GST turnover – total taxable sales before expenses, not profit.

Your GST turnover has reached $75,000 in the last 12 months, or
You expect your GST turnover to reach $75,000 in the next 12 months, or
You drive a taxi or ride-share (including Uber) – you must register from your first dollar of income.

For official rules, thresholds and exemptions, see the ATO’s GST guidance: ato.gov.au – GST for businesses .

2. Check Your GST Turnover Regularly

Knowing how to register GST is one thing, but you also need to keep an eye on when the threshold is reached. Treat this as a rolling check, not just something you review at year-end.

Use Xero or your accounting software to track total sales by month.
Watch for large one-off jobs or contracts that can push you over the limit quickly.
Keep business income separate from personal transfers so reports are accurate.
Review year-to-date sales monthly, especially when your business is growing.

3. How to Register GST – Main Options

Once you know you must register, here are the main ways to complete GST registration:

Log in to ATO Online Services for Business with your myGovID and add GST under your tax registrations.
If you are starting a new business, apply for an ABN and GST together through the Business Registration Service .
Ask a registered BAS or tax agent to handle the registration and set up your BAS cycle for you.

The Australian Government also provides a simple overview on business.gov.au – Register for GST .

4. Choose Cash or Accrual When You Register

Part of learning how to register GST is choosing the right accounting method. This decision affects when GST is reported on your BAS:

Cash method – you report GST when you receive money from customers and pay suppliers. This is usually easier for small businesses, especially where cash flow is tight.
Accrual method – you report GST when invoices are issued or received, even if they are not paid yet. This can suit businesses with longer payment terms or larger accounts receivable.

If you are unsure, many small businesses start with cash accounting and review this later with their advisor as the business grows.

5. Update Xero, Invoicing and Coding After GST Registration

After you register GST, your software and invoices must reflect that change. Otherwise you risk undercharging GST or misclaiming GST credits. If you use Xero, you can also follow our step-by-step guide on how to create invoices in Xero to make sure your invoicing setup is correct.

Turn on GST and set the correct tax codes in Xero or your bookkeeping system.
Ensure invoices show your ABN, GST amount and the words “Tax Invoice”.
Update recurring invoice templates and price lists to include GST.
Review bank rules and expense coding so GST is handled correctly on purchases.

For coding examples, see the ATO’s Simpler BAS GST bookkeeping guide and Xero’s GST & BAS guide .

6. Keep GST Records That Support Your BAS

Once you know how to register GST, the next step is keeping records that back up your BAS lodgements. This helps if the ATO reviews your GST or asks questions about refunds.

Keep tax invoices and receipts for expenses where you claim GST credits.
Retain sales invoices, contracts and quotes that show how GST has been applied.
Store records securely for at least five years.
Reconcile BAS figures back to your financial reports each quarter.

7. Related Reading – Master Your GST

Once registration is done, it helps to understand GST in more detail – including GST credits, coding and common mistakes. For a deeper guide, read: Master Your GST – Guide for Australian Business Owners .

8. How RJ Partnering Helps With GST and BAS

RJ Partnering assists Australian businesses with GST from registration through to ongoing BAS lodgements. Support can be once-off while you set things up, or part of a regular bookkeeping package.

Confirm if and when GST registration is required.
Register GST and select the right BAS reporting cycle.
Set up Xero tax codes and invoice templates.
Prepare and lodge BAS on time.
Provide ongoing bookkeeping services and compliance support.

Need Help With How to Register GST?

If you are unsure about the threshold, registration process or how to set up GST in your software, RJ Partnering can guide you and keep your BAS lodgements on track.

Book a Free Consultation

How to Register GST – FAQs

Can I register GST before reaching $75,000?

Yes. You can register earlier so you can claim GST credits and present more professionally to larger clients. Once registered, you will need to lodge BAS from the start date.

What happens if I register GST late?

The ATO may backdate your registration and require GST on earlier sales. In some cases, interest or penalties apply, so it is best to review your turnover regularly.

Do all my sales include GST once I register?

Many sales will include GST, but some supplies are GST-free or input-taxed. If you are unsure, check the ATO guidance or discuss with your advisor.

How often do I lodge BAS after registering?

Most small businesses lodge BAS quarterly. Some entities lodge monthly, depending on turnover and ATO requirements.

Can a BAS agent manage GST registration and BAS?

A registered BAS agent can complete GST registration, configure your bookkeeping system, lodge BAS and deal with the ATO for BAS-related matters, saving you time and reducing errors.