We are seeing an increase in requests for the backdating of GST registrations from tax agents.
Generally, a registration is completed as at the day we receive it, and backdating will only be approved in exceptional circumstances. These exceptions can be found in our standard practice statement:
SPS 18/03: Effective date of GST registrations
Requests for backdating a GST registration require further work and the registration may take longer to be processed.
Supporting documents will speed up processing
To speed up processing, please enter your reason(s) for requesting the backdated registration in the comments field of the registration and send a web message with proof of sales ‒ for example, invoices issued or proof of payments received ‒ to support your application.