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Check GST registration for a list of suppliers

Which of your suppliers are registered for GST, and since when? Here is how to answer that for a whole list.

If you claim GST credits, it matters whether the supplier was registered for GST when they charged you. A supplier that is not registered should not be charging GST, and a tax invoice for a purchase over A$82.50 (including GST) needs to show the supplier’s ABN. Checking GST registration for your supplier list once a quarter is a simple habit that catches problems before your BAS does.

GST registration is recorded on the Australian Business Register against the supplier’s ABN, so the first step is always to make sure you have the right ABN.

How the ABN checksum works

Every ABN has 11 digits, and the first two digits are check digits. The Australian Taxation Office publishes the rule, so you can test a number yourself before you look it up:

1. Subtract 1 from the first digit.
2. Multiply each of the 11 digits by its weight: 10, 1, 3, 5, 7, 9, 11, 13, 15, 17, 19.
3. Add the 11 results together.
4. If the total divides evenly by 89, the number passes the checksum.

Take 51 824 753 556. After subtracting 1 from the first digit, the digits are 4 1 8 2 4 7 5 3 5 5 6. The weighted products are 40, 1, 24, 10, 28, 63, 55, 39, 75, 85 and 114, which add up to 534. 534 is 89 × 6, so the number passes. Change the last digit to 7 and the total becomes 553, which leaves a remainder of 19, so it fails.

A pass only tells you the number is well formed. It does not tell you the ABN was ever issued, who holds it, or whether it is still active. For that you need the Australian Business Register (ABR).

Free method: check GST on the ABR

1. Make sure each supplier’s ABN passes the checksum. The free formula below works in any Google Sheet. Put it in B2 and fill down:

=LET(d, REGEXREPLACE(TO_TEXT(A2), "[^0-9]", ""),
  IF(LEN(d) <> 11, FALSE,
    MOD(SUMPRODUCT((VALUE(MID(d, SEQUENCE(11), 1)) - (SEQUENCE(11) = 1))
      * {10;1;3;5;7;9;11;13;15;17;19}), 89) = 0))

2. Search each ABN on the ABN Lookup website at abr.business.gov.au.
3. On the result page, look at the “Goods & Services Tax (GST)” line. It shows whether the entity is registered and the date the registration took effect.
4. Record the result and the date you checked it in your sheet.

This is reliable, but it is one search per supplier. For a list of 20 suppliers it takes a while. For 200 it is most of a morning.

Reading the result

• Registered, from a date. The supplier is registered for GST and the date shows when it started. If an invoice is dated before that, ask the supplier about it.
• Not registered. The supplier should not be charging you GST. If their invoices include GST, raise it with them before you claim a credit.
• ABN cancelled. If the ABN itself is cancelled, treat the supplier as unverified until they give you a current ABN.

The register shows a supplier’s current status. It is a strong check, but it does not replace your own records or advice from your tax agent.

How ABN Formula does it

ABN Formula for Google Sheets™ reads GST registration from the Australian Business Register through ABN Lookup and puts it next to each supplier.

=ABN_GST(B2)        Yes (from 2014-07-01), or No
=ABN_GST(B2:B200)   one answer for each supplier in the range
=ABN_CHECK(B2)      status, legal name, GST, GST since, state, postcode, checked at

1. Open ABN Formula, then Open sidebar, once to authorise lookups.
2. In the column next to your supplier ABNs, enter =ABN_GST(B2) and fill down, or point it at the whole range.
3. Filter the column for “No” to see the suppliers to follow up.
4. For a record you can keep with your BAS working papers, select the ABN column and use ABN Formula → Check selected cells. It writes the GST answer, the GST start date and a Checked at time as fixed values.

Results are saved for up to 24 hours, so an answer can be up to a day old. If a supplier has only just registered, check the ABR directly.

Related guides

• How to validate ABNs in Google Sheets
• Bulk ABN lookup in a spreadsheet
• Check ABNs are active before paying invoices

ABN Formula is not affiliated with, endorsed by, or part of the Australian Government, the Australian Taxation Office or the Australian Business Register. ABN status, entity names and GST registration come from the ABR through the free ABN Lookup web services. This guide is general information, not tax advice.