Supplier charged GST but isn't registered for GST: what to check
If a bill includes GST but ABN Lookup shows no current GST registration for the supplier's ABN, it's worth stopping before you claim the credit. The ATO's page on when you can't claim a GST credit lists purchases from a supplier that is not registered or required to be registered for GST, "and therefore can't charge GST". There is often an innocent explanation, so the first job is to confirm what the register said on the invoice date and that you're looking at the right ABN.
1. Check the register on the invoice date, not just today
ABN Lookup's main result shows GST registration as it stands today. A supplier can be registered now but not have been registered when the invoice was issued, or the other way round: registered then and cancelled since. What matters for a particular bill is the date on the invoice.
ClearABN's free GST check (clearabn.com.au/gst-check) takes the ABN and an invoice date and compares the date with every GST period the register holds for that ABN, so you can see whether the supplier was registered on that day and when registration started or ended.
For a whole quarter of bills, upload a bills export with an invoice date column to the bulk check and every bill is checked on its own date. Bills recorded with GST from a supplier who wasn't registered that day are flagged.
2. Make sure it's the right ABN
Compare the ABN on the invoice with the ABN in your accounting software and with the name the register shows. A business can trade through more than one entity, such as a company and a trust, each with its own ABN, and only one of them may be registered for GST. An invoice carrying the wrong entity's ABN can look like an unregistered supplier when the trading entity is registered.
A mistyped ABN is the other common cause. An ABN has a built-in check digit, so many typos fail the checksum straight away; ClearABN's lookup shows that before it reads the register.
ClearABN's tax invoice checker (clearabn.com.au/tax-invoice-check) runs these checks together for one invoice: the ABN, the name on the invoice against the names on the register (including former names), and GST registration on the invoice date.
3. What the ATO says about the GST credit
The ATO's page When you can't claim a GST credit (last updated 14 September 2026) says you can't claim a GST credit for purchases that don't have GST in the price, which includes purchases from a supplier that is not registered or required to be registered for GST. The same page says you need a valid tax invoice for purchases over $82.50 including GST when you lodge the BAS, with some exceptions.
The register can show whether a supplier is registered for GST. It can't show whether a supplier should have been registered, so if the answer matters, take it to your tax agent or the ATO rather than relying on the register alone.
4. Ask the supplier
Once you've confirmed the ABN and the invoice date, ask the supplier about it. Common explanations include invoicing software set up to add GST by default, a GST registration that has been cancelled or hasn't been processed yet, or the invoice being issued under a different entity from the one that is registered.
If the supplier confirms they weren't registered, ask for a corrected invoice that doesn't include GST. If they say they are registered, ask which ABN their registration is under and check that one. Keep a note of what you checked and when.
Register facts, not advice
ClearABN reports what the Australian Business Register shows for an ABN on a date. Whether a particular GST credit can be claimed depends on more than the register, so check with your tax agent or the ATO if you're unsure.
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Official sources
ClearABN shows Australian Business Register facts and the result of an ABN checksum. It does not provide tax, legal or financial advice. Links go to the ATO and the Australian Business Register so you can read their pages yourself.