Simple GST registration features:
✔ No ABN required
✔ Sales related to Australia
✔ Sales of imported services, digital products or low value imported goods
✔ Want to register, declare and pay electronically quickly and easily
✔ Not able to apply for goods and services tax credit (including the credit of taxable imports)
Standard GST can apply for GST credit:
✔ Own or need ABN
✔ Sales related to Australia
✔ Tax invoice needs to be issued
✔ I want to apply for the consumption tax credit.
