Bryan Cheong GST101-The Fundamental

27/9/2017
BRYAN CHEONG
GST-101 • Syntax Technologies S/B
-Founder & CEO
The Fundamental
• SQL Accounting Software
-Brand ambassador
• GST Consultant & Speaker
w w w. s y n t e c h . c o m . m y w w w. s y n t e c h . c o m . m y
GST SEMINAR & WORKSHOP GST Talks By Invitation

More than 40,000 participants
1
27/9/2017
Media Interview &

Radio Interview China Press GST Coloum
TV Commercial SME Recognition Award
2
27/9/2017
What is GST? What is GST?

• Goods
• Services Business Input
• GST on Output -Purchase OUTPUT
= Output tax RM600,000 -Supply Of Goods
-Rental RM900,000
Input Business Output -Supply Of Services
RM30,000
-Utilities RM100,000
RM70,000
Business
GST on inputs GST on outputs

• Goods (Raw materials)
• Services( Rental & Telephone) • Claimed Input Tax ; Charge Output tax =Input Tax =Output Tax
• Utilities (Electricity, & Water) • Output Tax - Input Tax =RM700,000 x 6% =RM1,000,000 x 6%
Furniture, Professional • “+” Pay To Government =RM42,000 Output Tax-Input Tax =RM60,000
services, Overhead etc. • “-” Government Refund To You RM60K-RM42K=RM18K
• GST on Input = Input tax Payable to Custom
GST Model GST Model
GST Model Types Of Supply Output Tax Input
Standard-rated 6% Claimable
Taxable Exempt Out Of
Supplies Supply Scope
Zero-rated 0% Claimable
Standard
Exempted No GST Charged Not Claimable
Zero Rated
Rated
0%
6% Out of scope GST Disregarded Not Applicable
Mixed Supply
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GST Model GST Model

Standard Rated Item
Tax computation on STANDARD RATED SUPPLY
Business Sales (RM) Tax On Tax On Net Tax
Entity Output Input Paid (RM)
(RM) (RM)
Supplier 100.00 6.00 0 6.00
Manufacturer 500.00 30.00 6.00 24.00
6% Wholesaler
Retailer
700.00
1000.00
42.00
60.00
30.00
42.00
12.00
18.00
GST collected by the Government 60.00
GST rate at 6%
Final consumer pays RM1060.00
GST Model GST Model

Zero Rated Supply Order 2014 Zero Rated Item
Domestic use
only
First 300 units a month

for domestic use only
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GST Model GST Model

Exempt Supply Order 2014 Exempt Supply Item
GST Tolls
Private Health and education services
Residential houses Land for Agricultural Purpose

Financial services Rail transportation
GST Registration GST Registration

Responsibilities of a registered person
Must comply Account for GST on taxable supplies made and received
with the
ABC SDN BHD requirement
under GST Submit GST Return (GST-03) and pay tax not later than the last day of the
Xxx, 000123456789 following month after the taxable period
xxx. legislation as
follows:
Issue Tax Invoice
Inform Customs of the cessation of business within 30 days from the date of
business cessation
Inform Customs on any changes of address, taxable activity, accounting basis

and taxable period
Keep adequate records of business transaction relating to GST in the National

or English language for 7 years
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The Odd First GST Submission Period Issue

Tempoh Bercukai : 3 Bulan
Tarikh Bercukai pertama : 01-06-2015 hingga 30-06-2015
Tarikh Bercukai Kedua : 01-07-2015 hingga 30-09-2015 RM500,000 / 365 = RM1,369.86 per day

Late Registration –GST Act 2014 Sec 21 (6)
The late registration penalty and the late registration period
referred to in subsection (5) shall be as prescribed and subject to
Taxable Period
an amount of not less than one thousand and five hundred Regular interval period where a taxable person accounts and pays
ringgit for a period within thirty days and not exceeding an GST to the Government
amount of twenty thousand ringgit for a period of more than
three hundred and sixty days. To determine at the time when the GST registration is approved
Quarterly basic
For businesses with annual turnover not exceeding RM5 million
Late Registration may be fined M1,500(Lateness within 30 Monthly basis
days) or less than RM20,000(Lateness more than 360 days）
For businesses with annual turnover exceeding RM5 million
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GST Submission GST Submission

Submission Of GST Return
https://gst.customs.gov.my/TAP
•GST Return (GST-03)

and payment must be
submitted not later
than the last day of the
month following the
end of taxable period
GST Submission GST Submission

GST Refund or Payment Submission Of GST-03
• Output Tax-Input Tax=Negative value
• Any refund of tax may be offset against other unpaid GST, customs Last day for filing return
and excise duties.
• Refund will be made to the claimant within 14 working days or • Not later than the last day of the month following after the
REFUND OF within the time practicable if the claim is submitted online,
28 working days or within the time practicable if the claim is end of the taxable period
GST submitted manually.
(Reg 67 (1) (a) and (b) GST Regulations 2014) • Late filing exceeding RM 50,000 or to imprisonment not
exceeding 3 years or to both
• Output Tax-Input Tax=Positive Value

• If your output tax exceeds the input tax, Last day to pay tax
• The difference shall be remitted to the government together with
PAYMENT OF the GST returns not later than the last day of the following month • Not later than the last day on which he is required to furnish
after the end of taxable period
the return
GST (GST Act 2014-Sec 41)
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GST Submission
Scope of GST
Scope Of GST
GST is accountable on:

The supply of Goods and Services if it is
Time Of Supply
i. A taxable supply,
ii. Made by a taxable person,
iii. In the course of furtherance of any
business carried on by him; and
iv. Made in Malaysia
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Time Of Supply Time Of Supply
21 Days Rule
A)Tax Invoice is issued within 21 days from date
of delivery of goods or performance of services.
- Time of Supply= Date Of Tax Invoice
B)Tax Invoice is issued after 21 days from date

of delivery of goods or performance of services.
- Time of Supply= Date Of Delivery Order
Time Of Supply Time Of Supply

21 Days Rule 21 Days Rule
If Tax Invoice is issued within 21 days after Delivery Order, then time of supply is If Tax Invoice is issued after 21 days after the Delivery Order, then time of
the Time of The Tax Invoice supply is the Delivery Order date
Tax Invoice issued within 21 days Period of 21 days from delivery order
1 August 4/08/2015 18/08/2015 25/08/2015 1 September 1 August 18/08/2015 1 September 7/09/2015 20/09/2015
Goods Tax Invoice

removed or issued
Goods Tax invoice
Services removed or issued
performed Services
performed
Time Of Supply = Date of Invoice = 18/08/2015 Time Of Supply = 18/08/2015
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Time of Supply
Director General’s Decisions

Time Of Supply is the EARLIEST of:
1) Goods delivered or Services performed
3/2015
2) Tax Invoice issued
Period for issuing tax invoice
3) Payment is received
Exception:
21 Days Rules
DG’S Decisions DG’S Decisions
http://gst.customs.gov.my/en/Pages/default.aspx
Tax Invoice must be issue within 30 days from
customer payment DG’s Decision
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GST Tax Codes
GST is 2 Years Old! GST TAX CODES ARE DIVIDED

INTO 3 CATEGORIES
1. INPUT TAX CODES – 18
2. OUTPUT TAX CODES – 16

3. MIXED SUPPLIER – 4
Input Tax Input Tax

What is Input Tax?
-GST that charge on your local purchase of goods

and services by GST Registered suppliers.
-Input Tax also apply to the goods that are imported
into Malaysia for business purpose, which is charge
by Royal Customs Malaysia instead of by oversea
suppliers.
- Input Tax can only be claim if you fulfill the input
tax claiming conditions.
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Input Tax Code-TX Input Tax Code-TX

Double Entry & Tax Code MAPPING
Input Tax Code (1) 1. Purchase with GST exclusive
Local purchased with GST incurred at 6% and Description Tax code Balance Sheet Profit/loss GST-03
TX 6% directly attributable to taxable supplies. Dr. Cr. Dr. Cr.
Purchases TX 1,000 6a
EXPLANATION NOTES : Input Tax 60 6b
-This refers to goods and services purchases from GST Registered Suppliers 1060
Suppliers for business purpose. 2. Purchase with GST inclusive

-Supply acquired from GST Registered Person; Tax Invoice issued Description Tax code Balance Sheet Profit/loss GST-03
by the supplier Dr. Cr. Dr. Cr.
-Full input tax credit if full tax invoice is issued; or Purchases TX 943.40 6a
-Maximum Input tax credit=RM30 if simplified tax invoice issued; Input Tax 56.60 6b
Suppliers 1000
GST-03 item Amount to declare
6(a) 100 Formula for GST inclusive is Purchase Amount * 6/106
Value of supply or 106 x invoice value (if tax inclusive) Example : Purchase Amount RM1,000
6 GST=RM 1,000 * 6/106
6(b) GST incurred or x invoice value (if tax inclusive) =RM 56.60
106
Input Tax Code-TX

GST Registered Supplier
Question: https://gst.customs.gov.my/TAP
You have received a Tax Invoice from a supplier that charges
you 6% GST. Must you ensure that the supplier is GST-
Registered before you claim back input tax on the Tax
Invoice?
Answer:
Yes. You are obligated to confirm your supplier is GST-
Registered person in order to claim back the input tax.
Claiming input tax from non GST Registered supplier is
an offence.
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Lookup GST Status SQL Accounting System-Lookup GST Status
https://gst.customs.gov.my/TAP https://gst.customs.gov.my/TAP/_/#1
Lookup GST Status


Without selling the goods and without payment to supplier Commercial Property
Question : Question:
You purchase goods of RM100,000 with 6% GST of RM6,000, with You purchase 2 Commercial Properties for the amount of RM5
a valid Full Tax Invoice from supplier. million and paid the supplier 6% GST of RM300,000. You rent out
one of the unit and use the other unit as own office. Can you claim
Can you claim back the input tax for the goods even though you back the input tax for both properties?
have not sold off any goods and have not made any payment yet?
Answer:
Answer: Yes, you are entitle to claim back the full input tax of
Yes, you are able to claim back the input tax of RM6,000. Input RM300,000 as you have purchased both commercial
Tax claiming is not base on matching concept. As long as you properties for business purposes and treated as part of your
have a valid Purchase Tax Invoice, you are eligible to claim company’s assets.
input tax, even you have not made any payment or sold off
the goods.
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SQL Accounting System – Fixed Asset Entry
DOUBLE ENTRY & TAX CODE MAPPING
1. Purchase Capital goods (Fixed Assets) with GST exclusive
Description Tax code Balance Sheet Profit/loss GST-03

Dr. Cr. Dr. Cr.
Office Equipment TX 200,000 6a, 16
Input Tax 12,000 6b
Suppliers 212,000
Input Tax Code-TX Input Tax Code

Capital Goods declaration in GST-03(Item 16) Capital Goods declaration in GST-03(Item 16)
16) Jumlah Nilai Perolehan Harta Nyatakan jumlah sebenar nilai perolehan harta modal.
Contohnya pembelian lori, bangunan pejabat.
Modal*
Total Value of Capital Goods Nilai perolehan harta modal adalah mengikut tafsiran
Acquired* prinsip perakaunan yang diterima pakai tetapi tidak
termasuk nilai perolehan harta modal dalam kategori:
i. Cukai input yang disekat.

Ii. Diperolehi daripada orang selain orang kena cukai.
Iii. Perolehan kenderaan bermotor yang dikenakan GST
dibawah Skim Margin.
State the actual total value of capital goods acquired.

Not Required to account Examples are purchase of lorry and office building.
in16:
The acquisition value of capital assets is in accordance with
i)Blocked Input Tax accounting principal interpretation but does not include
ii)Purchase from Non-GST the acquisition of capital assets in the category:
Registered Person i. Blocked input tax.
iii)Purchase Motor Vehicle ii. Acquired from persons other than the taxable person.
under Margin Scheme iii. Acquisition of motor vehicles which subject to GST
under the Margin Scheme.
(Panduan Mengisi Borang GST-03)

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Full Tax Invoice
Can you claim back input tax on the following purchases?
The following particulars are required in the full tax invoice:
1. Commercial Property 1. The words “Tax Invoice” in a prominent place
2. Raw Material 2. Serial number in the Tax Invoice (Tax Invoice Number)
3. Goods 3. Tax Invoice Issuance Date(Tax Invoice Date)
4. Name of supplier, address and GST identification number
4. Machines 5. The customer’s name (or trading name) and address
5. Business Assets 6. A description sufficient to identify goods or services supplied
6. Advance Payment or Deposit Payment With Valid Tax Invoice for Deposit 7. For each description distinguish the type of supply for standard rate, zero
7. Entertainment Expenses Ensure it is not Block Input Tax rate and exempt, quantity of goods or services
8. Any discount offered (GST base on net amount)
8. Office Expenses 9. Total amount payable excluding GST, the rate of tax and the total tax
Ensure it’s not under Group Registration.
9. Inter-Company Billings With Valid tax Invoice chargeable shown as a separate amount
10. Total amount payable including the GST charged
11. Amount must be expressed in Ringgit Malaysia

Simplified Tax Invoice Simplified Tax Invoice
The following particulars are required in the Simplified Tax Invoice:
- A Receipt can be considered a Simplified Tax
1. Name of supplier, address and GST identification number Invoice if it contains all the information required
2. Serial number in the Tax Invoice (Tax Invoice Number) in a Simplified Tax Invoice.
3. Tax Invoice Issuance Date(Tax Invoice Date) - Customer’s name and address can be excluded in
4. A description sufficient to identify goods or services supplied the Simplified Tax Invoice.
5. For each description, have to show the quantity of goods - It is not compulsory for the words “Tax Invoice”
or the type of services provided. or “Simplified Tax Invoice” to be shown on the
6. The total amount payable including GST
Simplified Tax Invoice.
7. The GST Rate and the amount of GST Chargeable
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DG’s Decisions 1/2015-Item5
1/2015
Approval for Simplified Tax Invoice
No need apply Simplified Tax Invocie,

but… DG gives blanket approval to
any registrant to end
consumer(not businesses) to
exclude these in Tax Invoice:
i)The word ”Tax Invoice”
ii)Recipient’s Name & Address
iii)Amount payable exclusive
of GST

3/2015
Issuance of tax invoice at the beginning of GST implementation
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Starting 1 October 2015，6 “retailers” must
use computer generate Invoice:
1. Hardware Shop.
2. Restaurant including coffee shop.
3. Mini market, grocery and sundry
shop .
4. Bookstore.
5. Pharmacy.
6. Places of Entertainment.

Full Tax Invoice vs Simplified Tax Invoice Full Tax Invoice vs Simplified Tax Invoice
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Full Tax Invoice vs Simplified Tax Invoice
Can Claim Input Tax?
Hardware shop Tax

Invoice can not be
hand written
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Pro-Forma Invoice Lost or Misplaced of tax Invoice
Question:
Can we claim input tax base on Pro-Forma Invoice ? Question:
I lost my Supplier Tax Invoice and he have given me a Tax
Invoice with “Duplicate Copy” chop. Is this valid to claim
input tax?
Answer: Answer:
No. A Pro-Forma Invoice is not regarded as a tax invoice. You are able to claim back the input tax as long as the duplicated
invoice is clearly marked “Certified True Copy” .

Tax Invoice Under Employee’s Name
Question:
Can I claim back the input tax on hand phone bills that is
2/2014
in the name of my employee, which our company Claiming input tax on business expenses billed to employees
reimburses the bill in full.
Answer:
Yes. Input tax is claimable provided you can prove that it is
incurred for business purpose. It also must be recorded in
company’s account and/or stated in the policy of the company.
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7/2015
Invoice under employees name,
Claiming input tax on electricity and water expenses
cannot be used for claiming input tax invoiced/billed under the owner of the property’s name
Except for mobile phone bill expenses
used for business purposes.

DG’s Decisions 7/2015-Item1 Delay Of Purchase Tax Invoice
Question:
I have submitted my GST Return for January 2016. But I have just
After 31/3/2016, GST receive a Purchase Tax Invoice for January 2016 yesterday on 10
registrant(tenant) is not July. Can I still claim the input tax for this Tax Invoice?
allowed to claim GST
using electricity and
water bills under Answer:
property owner name. Yes. You still can claim back the input tax for it in your GST
Return for the month of July 2016
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GST REGULATIONS 2014 P.U.(A) 190
8/2015
Holding tax invoice as paragraph 38(4)(a) of the GST
Regulations 2014
DG may allow claiming input tax within 6 years from date of

supply

DG’s Decisions 8/2014-Item3 DG’s Decisions 8/2015-Item3
Claiming input tax base on whichever come first:
i)Posting Tax Invoice into company account, or
ii)One year from the date he hold tax invoice.
Received Supplier
Tax Invoice
J F M A M J J O S O N D J F M D J F M A M
Date of 1 year Need DG approval if

supply
want to claim in this
period
6 years
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SQL Accounting System –Delay Purchase Invoice SQL Accounting System –Delay Purchase Invoice
*Solution : Set Tax Date


Credit Note Credit Note
Credit Note will : Example
✓ Reduce Standard Rate Acquisitions (GST-03 item 6a) Goods sold on 15.04.2016 by company A to company B, amount RM1,000
plus GST 6%. Goods returned on 19.07.2016 to company A, amount RM
✓ Reduce Input Tax (GST-03 item 6b) 212(inclusive GST). Credit note issued on 19.07.2016 by company A.
(Assuming Both Companies A and B are following monthly taxable period.)
Example: Assuming you are Monthly GST Submission company. If Company A (Seller)
you receive a credit note from your supplier in July 2016 for April 2016 GST return:-
Account output tax : RM1,000 X 6% = RM60
purchases made in April 2016, you should reduce your standard July 2016 GST return:- Credit Note
rate acquisitions (GST-03 item 6a) and input tax (GST-03 item 6b) Decrease output tax: Rm212 X 6/106 = RM 12 =Decrease + Decrease
accordingly in the GST return for July 2016. Company B (Buyer)
April 2016 GST return:-
Account input tax : RM1,000 X 6% = RM60
July 2016 GST return:-
Decrease input tax: Rm212 X 6/106 = RM 12
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Debit Note Debit Note
On 15.04.2016, company A issued a tax invoice to company B for RM5,300
Debit Note will : (inclusive of GST 6%). On 9.07.2016, company A raised a debit note for the
✓ Increase Standard Rate Acquisitions (GST-03 item 6a) amount of RM1,060 (inclusive of GST 6%).
(Assuming Both Companies A and B are following monthly taxable period.)
✓ Increase Input Tax (GST-03 item 6b)
Company A (Seller)
Example: Assuming you are Monthly GST Submission Aril 2016 GST return:-
company. If you receive a debit note from your supplier in Account output tax : RM5,300 X 6/106 = RM300
July 2016 for purchases made in April 2016, you should
July 2016 GST return:- Debit Note
Increase output tax: RM1,060 X 6/106 = RM60 =Increase + Increase
increase your standard rate acquisitions (GST-03 item 6a)
and input tax (GST-03 item 6b) accordingly in the GST Company B (Buyer)
return for July 2016 April 2016 GST return:-
Account input tax : RM5,300 x 6/106 = RM300
July 2016 GST return:-
Increase input tax: RM1,060 x 6/106 = RM60
Purchase stationery at
bookstore,get a receipt of RM800,
GST RM48,total amount RM848。
Key as follow：
Stationery-RM800(TX) BL
GST-RM48
Total-RM848
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GST-03 : 6(a)&6(b)
Dr. Cr. Dr. Cr.
Expenses BL 300.00 -
Expenses TX 500.00 6a
Input Tax Account 30.00 6b
Input Tax Not 18.00 -
Claimable 6) (a) =RM500 (b)=RM30
Cash 848.00
RM318 will not appear in GST-03
*Tax Code BL will not appear in GST-03
Input Tax Code-BL Input Tax Code

Input Tax Code (4)
Blocked Input Tax (BL)
BL 6% Purchases with GST Incurred but Not Claimable
Explanation Notes: 1) The purchase or rental of a passenger motor car

1. This refer to GST incurred by a business but GST registrant is not allowed to claim input tax incurred. The
expenses are as following: (Regulation item 36, Disallowance of input tax) 2) Club Subscription Fee
a) The supply to or importation / hiring / goods or services relating to repair,
maintenance and refurbishment of passenger car.
3) Medical & Personal Accident Insurance Premium
b) Benefits provided to the family members or relatives of your staff.
or Takaful Contribution
c) Club entrance/subscription/transfer/membership fees charged by sporting and recreational clubs. 4) Medical Expenses
d) Medical and personal accident insurance premiums by your staff. 5) Family Benefits
GST-03 Amount to declare 6) Entertainment Expenses to Family Members &
- - Potential Client
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Input Tax Code-BL Input Tax Code-BL

Motor Car
1) Definition of a Passenger Motor Car - The purchase of a motor car and the rental of a motor car.
- Running expenses incurred for a motor car like repair, maintenance and
The motor car is used on public roads. refurbishment of a motor car.
The motor car cannot carry not more than 9 - The input tax is not claimable even if the Motor Car is purchased under
passengers including the driver. the company’s name and is treated as part of the company’s assets.
- However GST is claimable on season parking, parking charges and petrol.
The weight of the motor car does not exceed 3000
kilograms. - According to Regulation 36, input tax incurred for the following
acquisitions are claimable:
- Insurance services
- Parking services
- Petrol, diesel and NGV
- Battery for use in hybrid car

2/2014
Motorcar used exclusively for the business purpose as
approved by the DG
4)(cc)not for private use； (dd)can not take home overnight

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Question: Question:
i) Company purchase a motorcycle for business use. Can you ii) Company purchase a Mercedes Benz for business use by
claim the input tax on the purchase price of the motorcycle? Director or any other employee in your company. Can you claim
back input tax on the purchase price of the car?
Answer:
No. As long as it is a passenger motor car, you can’t claim the Answer:
input tax even though it’s under company name and for business Yes. Motorcycle is consider as commercial vehicle as well as Lorry
purpose. However GST is claimable on season parking, parking and van. All running expenses relating to the motorcycle is also
charges and petrol if can prove for business purpose. claimable.
2) Club Subscription Fees

• Joining fees, monthly subscription fees or transfer fees. Question:
• Any related fee charged by any club, association, society or Director brought existing clients for dinner at the golf club, Can
organisation established for recreational or sporting purposes. the input tax for the dinner to be claim?
Examples:
Kinara Golf & Country Club, True Fitness, Fitness First etc.
Answer:
Yes, can claim input tax. This is entertainment to existing
customer and not club subscription fess.
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Types Insurance Contracts / Requirement Input Tax
Blocked Input Tax Takaful Certificate
3) Medical & Personal Accident Insurance Premium
Foreign Worker Compensation Obligatory under Section Claimable
• Company Staff Medical and Personal Accident Insurance Policies. Scheme 26(2) Workmen’s
• Takaful Contribution towards any Takaful Certificates. Compensation Act 1952
• Both of these are Blocked Input Tax.
Foreign Worker Insurance Obligatory under Blocked
*You are able to claim back input tax on Medical and Personal Accident Guarantee Regulation 21 of the
Insurance Premium provided it is a compulsory contribution under the: Immigration Regulations
1963
i) Employees’ Social Security Act Foreign Worker Hospitalisation Non-obligatory Blocked
ii) Workmen Compensation Act and Surgical Scheme
iii) Collective agreement within the industrial Relations Act

4) Medical Expenses
Example on Medical & Accident Insurance Premium
i. Expenses incurred by staff who seek medical
treatment like acupuncture at Traditional Chinese
i) Accident Insurance for Employee Medicine (TCM) Clinics.
• No. Tax Code: BL ii. Purchase of Medicine from a Pharmacy.
ii) Fire & Theft Insurance for the Company
iii. Purchase of Medical Equipment like a wheel chair.
• Yes. Tax Code: TX
Note: Medical Expenses is exempted from GST if you
iii) Public Liability Insurance incur it at a hospital or private clinic. Therefore there is
no GST for you to claim.
• Yes. Tax Code: TX
iv) Life Insurance for your employees
• This is exempt supply. Tax Code: EP
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5) Family Benefits
Blocked Input Tax
Benefits that are provided to any employee’s family members
including husband, wife, children or relatives. Annual Company
Dinner expenses for the employee’s spouse and children. In this 6) Entertainment Expenses provided to:
case you have to make an apportionment, as you can only claim
-Family Members
back input tax on the employee’s portion.
-Potential Clients
Example :
Company organize annual dinner for 1000 people with 700 employees and
300 are their family members. The total annual dinner expenses works out to
be RM100,000 and GST of RM6,000.
Input Tax that to be claim :
700
x RM6,000=RM4,200
1000

Purchase or expenses with GST but not claimable(lumsum)

Dr. Cr. Dr. Cr.
Expenses BL 106.00 -
Input Tax Not - -
Claimable
Cash 106.00
*For SQL User that use Tax code BL. Please take note that system
will include the GST amount into the same expenses account.
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Input Tax Code-BL Input Tax Code-TX-NC

Tax Code Tax Rate Description
TX-NC 6% GST incurred and choose not to claim the input
tax.
Tax Code: TX-NC

This refer GST incurred as purchases and the company choose not to claim
the input tax. This tax code is not mapping with field 6a & 6b GST-03 return
and will turns as an expenses of the company.
Mapping of the additional GST Tax Code for Purchase with GST-03 Return
Tax Code Tax Rate Description GST-03 Field

TX-NC 6% - -
Input Tax Code-NR Input Tax Code-ZP

Input Tax Code (5) Explanation Notes: Input Tax Code (6) Explanation Notes:
1. This refers to goods and services purchased from GST
NR 0% 1. This refer to goods and services purchased from non-GST

registered supplier/trader. ZP 0% registered suppliers where GST is charged at 0%. This is also
commonly known as Zero-rated Purchases.
2. For examples:
2. A supplier/trader who is Not registered for GST is Not allowed a) Purchase of goods or services which are subject to Relief
to Charge and Collect GST. supply order
Purchase from Non GST-Registered Purchase from GST-Registered Supplier b) Courier Fee For International deliveries
Supplier with No GST incurred. 3. Under the GST model, any unauthorized collection of GST is an with 0% GST incurred. c) Airline Tickets for Overseas Destination
offence. d) Zero rated Goods/Services
GST-03 Amount to GST-03 Amount to
declare declare
- - - -

Purchase from non GST Registered Supplier
Description Tax code Balance Sheet Profit/loss GST-03 Description Tax code Balance Sheet Profit/loss GST-03
Example : Example :
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Purchases NR 100.00 - Purchases ZP 100.00 -
Suppliers 100.00 Suppliers 100.00
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Input Tax Code-EP Input Tax Code-EP

Input Tax Code (7)
EP 0% Purchase Exempted from GST DOUBLE ENTRY & TAX CODE MAPPING
Explanation Notes:
This refers to purchases of goods and services fall under Exempt Supplies: Description Tax code Balance Sheet Profit/loss GST-03
a) Rental for Residential Properties Dr. Cr. Dr. Cr.
b) Life Insurance Premium Rental EP 100.00 -
c) Certain Financial Services Cash 100.00
d) Purchase of Residential Properties
Where there is NO GST, so there is No Input Tax to be claim.
GST-03 Amount to declare

- -
Input Tax Code-OP Input Tax Code-OP

Input Tax Code (8)
Purchase transaction which is Out of The
OP 0% Scope of GST legislation
Explanation Notes:
1. This refers to purchases of Goods Outside the scope of GST. Description Tax code Balance Sheet Profit/loss GST-03
2. Examples:
Dr. Cr. Dr. Cr.
a) Purchase of goods Overseas and the goods did not come into Malaysia.
Purchases OP 1,000 -
b) The purchase of a business transferred as a going concern (TOGC)
c) Government Supplies (Road tax, Summons, etc) Suppliers 1,000
GST-03 Amount to declare

- -
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Input Tax Codes
OUTPUT TAX CODE

(16 Tax Codes)
Output Tax Code-SR Output Tax Code-SR

Output Tax Code (1 )
SR 6% Standard-rated supplies with GST Charged
Sell goods/service with GST (exclusive)
Dr. Cr. Dr. Cr.
Explanation notes: Customers 1,060
A GST registered supplier must charge and account GST at 6% for Sales SR 1,000 5a
all sales of goods and services MADE IN MALAYSIA unless the Output Tax Account 60 5b
supply qualifies for Zero-Rating, Exemption or falls Outside The
Scope of GST Act 2014. Sell goods/service with GST (inclusive)
Dr. Cr. Dr. Cr.
5(a) Value of supply
Customers 1,000
5(b) GST Amount Sales SR 943.40 5a
Output Tax Account 56.60 5b
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Commission Disposal of Business Assets
Question:
Didn’t account GST on disposal of Passenger Car/Fixed
You introduce a Malaysia Customer to buy your oversea supplier
product worth RM100,000. You will charge them a commission
Assets.
of RM10,000. Should you charge 6% GST on commission income. GST
Answer:
Yes. You should issue a Tax Invoice with 6% GST on RM10,000. If
BEFORE AFTER
they refuse to pay the GST amount, you need to absorb the GST
amount by include the GST in RM10,000. The GST amount will
Disposal of car subject Disposal of car not subject
be RM10,000 * 6/106=RM566.04 to GST, if the car bought to GST, if the car bought
1/4/2015
before 1/4/2015 after 1/4/2015
(Blocked input tax)

4/2014
Individual supply commercial property
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Deposit
a)More than 2 commercial properties;
b)more than one acre of commercial land; or Security Deposit
commercial property or commercial land worth
more than 2 million ringgit at market price. Security Deposit is consider as refundable
deposit, which not considered as a supply. So,
you do not need to charge GST for it.
Down Payment
Down payment of part payment is considered as
non-refundable deposit, it is considered as a supply.
So, you need to charge GST for it. You need to issue
Tax Invoice within 30 days from the customer
payment date.

Deposit
3/2015
Period for Issuing Tax Invoice
Must issue a tax invoice to the
buyer within 30 days from
customer payment date
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Credit Note Debit Note
When do you issue a Credit Note to your customers? When do you issue a Debit Note to your customers?
If you are correcting a mistake in the earlier Tax Invoice that you have
issued to your customer. If you are correcting a mistake in the earlier Tax
Examples:
Invoice that you have issued to them.
• Goods invoiced as standard-rated that should have been zero-rated.
• If the supply of goods or services is cancelled. Examples:
• Goods that have been returned or services not accepted. • Additional charges imposed such as transportation
• You accidentally invoice the customer for a higher amount. cost after delivery of goods.
• You have decided to give a discount to the customer after issuing the
tax invoice to them. • You accidentally invoice the customer for a lower
amount.

Credit Note & Debit Note Credit Note Debit Note
Content of a Credit or Debit Note
What is required in a Credit or Debit Note?
1. The words “Credit Note” or “Debit Note” in a prominent place

2. Credit Note or Debit Note Number
3. Date of Credit Note or Debit Note
4. Supplier’s business name, address and GST registration number
5. Customer’s name and address
6. The date and number of the Tax Invoice issued earlier
7. The reason for issuing the credit note or debit note
8. A description of the goods or services supplied
9. The quantity and amount credited or debited
10. The total amount credited or debited excluding GST
11. The amount of GST credited or debited
12. The total amount credited or debited including GST
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Credit Note Debit Note
✓ Decrease Standard Rate Supply (GST-03 item 5a) ✓ Increase Standard Rate Supply (GST-03 item 5a)
✓ Decrease Output Tax (GST-03 item 5b) ✓ Increase Output Tax (GST-03 item 5b)
Example: if you issue a credit note to your customer in June 2016 Example: if you issue a debit note to your customer in
for sales made in January 2016, you should reduce your standard June 2016 for sales made in February 2016, you
rated supply (GST-03 item 5a) and output tax (GST-03 item 5b) should increase your standard rated supply (GST-03
accordingly in the GST return from 1 April 2016 to 30 June 2016. item 5a) and output tax (GST-03 item 5b) accordingly
in the GST return from 1 April to 30 June 2016.

Discount Prompt Payment Discount
If you are giving a discount to your customers, GST is computed on the
discounted price or net amount. What is the treatment for prompt payment discount to
customer?
Example: if the price of your goods is RM1,000 and you decide to give a
10% discount to your customer, GST is computed on the discounted price
of RM900. Example:
if the sales of goods is RM1,000 (excluding 6% GST) and the
Price of goods = RM1,000 payment terms are as follows:
10% Discount = RM 100
RM 900 Payment made within 30 days-20% discount
GST @ 6% = RM 54 Payment made within 60 days-10% discount
Total Price = RM 954
The customer pays you within 30 days.
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Prompt Payment Discount Prompt Payment Discount
Date of Tax Invoice = 20 March 2016 The customer pays within 30 days, therefore they are
Price of goods = RM1,000 entitled to a 20% discount.
GST @ 6% = RM 60
Total Price = RM1,060
Date of Customer Payment = 10 April 2016
In your GST return from 1 January to 31 March 2016, you will Date of Credit Note = 15 April 2016
declare RM1,000 as your Standard-Rated Supply (GST-03 item
5a) and RM60 as your Output Tax (GST-03 item 5b). Discount = RM200
GST @ 6% = RM 12
In your customer’s GST return from 1 January to 31 March 2016,
they will declare RM1,000 as their Standard Rate Acquisitions Total Discount = RM212
(GST-03 item 6a) and RM60 as their Input Tax (GST-03 item 6b).

Prompt Payment Discount Rebate
In your GST return from 1 April to 30 June 2016, In you are giving a rebate to your customers after they have
you will reduce your Standard-Rated Supply (GST- accumulated a certain amount of purchases from you, 6%
GST should be imposed on the rebate.
03 item 5a) by RM200 and reduce your Output
Tax (GST-03 item 5b) by RM12. Example: If your customer has accumulated purchases of
more than RM100,000 in a 6-month period, they will be
In your customer’s GST return from 1 April to 30 entitled to a 10% rebate of RM10,000.
June 2016, they will reduce their Standard Rate
Acquisitions (GST-03 item 6a) by RM200 and In this case, the RM10,000 rebate is subjected to 6% GST
reduce their Input Tax (GST-03 item 6b) by RM12. when you issue a Credit Note to your customer.
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Output Tax Code-ZRL Output Tax Code-ZRE

Output Tax Code(2)
Local supply of goods or services Output Tax Code (3)
ZRL 0% which are subject to Zero Rated
EXPORTATION of goods or services which are
Supplies.
ZRE 0% subject to Zero Rated Supplies.
Explanation notes:
1. A GST registered supplier can Zero-Rate (i.e. charging GST at 0%)
certain LOCAL supply of goods and services, provided always such
goods or services are included in the Goods and Services Tax Zero
GST-03 Amount to declare Explanation notes:
item
Rate Supplies Order 2014. 1. A GST registered supplier can Zero-Rate (i.e. charging GST at 0%) the supply of
10 Value of supply goods and services if they Export the Goods Out of Malaysia or the SERVICES fall
2. Examples includes:
a) Sale of fruits, fish, Vegetables,
within the description of zero rated supplies. Tax Invoice is not required.
b) Sale of Cooking Oil
c) Sales of books and newspaper 2. Examples includes:
a) Sale of Air-Tickets To/From Overseas Destination
DOUBLE ENTRY & TAX CODE MAPPING b) International Destination Courier Charges.
Sell zero rated goods to LOCAL customers
11 Value of supply
Dr. Cr. Dr. Cr.
Customers 1,000
Sales ZRL 1,000 10
Output Tax Code-ZRE Output Tax Code-ZRE

Export
When you export goods out of Malaysia to your overseas customers, this
is considered a “Zero-Rated Supply”
Sell goods to oversea
You are required to maintain the following documents to prove that the
goods are for export:
Description Tax code Balance Sheet Profit/loss GST-03 • Export declaration (K2)
Dr. Cr. Dr. Cr. • Bill of lading for export via sea
Customers 1,000 • Airway Bill for export via air
Sales ZRE 1,000 11 • Export Permit for export via road & Vehicle Number
• Invoice to your overseas customer
• Purchase order from your overseas customer
• Packing list or delivery order addressed to your overseas customer
• Insurance documents
• Evidence of payment received
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Output Tax Code-ZRE

Tax Code : ZDA
International Service
This refers on the supply of goods from Malaysia to Designated
Area (Pulau Langkawi, Labuan, & Pulau Tioman) that qualify for
zero-rate if the movement is
All Exported Services are zero-rated provided the supported with Customs No. 2 Form which stated the supplier’s
conditions are met under the GST Zero Rated name and address as the consignor and the recipient’s name and
address in DA as the consignee, with supporting documents such as
Supplies Order. invoice, packing list, etc. Thus, exportation of goods from Malaysia
to Designated Area is subject to zero-rated supplies and the
supplier has to declare the value of this export under field (11) of
These services are referred to as International GST-03 return. For more information, please refer to GST (Zero-
Services. Rated Supply) Order 2014 and Guide on Designated Area.
Output Tax Code-ES Output Tax Code-ES

Output Tax Code(7)
ES 0% Exempt supplies under GST
Rental of residential property
Explanation notes:
1. This refers to supplies which are EXEMPTED UNDER GST Dr. Cr. Dr. Cr.
2. These supply includes:
Cash 1,000
a) Selling of Residential Properties to consumer
Rental ES 1,000 12
b) Selling of tickets for Public Transportation (Taxis,Stage Buses,Ferries)
c) Supply of goods or services listed under GST Exempt Supplies Order
12 Value of supply
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Output Tax Code-GS Output Tax Code-GS

Output Tax Code (9)
GS 0% Disregarded Supplies
Sell goods to holding company under group registration
Explanation notes:
1. This refers to supplies which are Disregarded under GST. Dr. Cr. Dr. Cr.
2. These supplies include supply within GST Group Registration, Holding company 5,000
sales made within Warehouse Scheme (GS) etc. Sales GS 5,000 -

- -
Output Tax Code

GST-03 Tax Code Mapping
Tax Tax GST-03 Field Description
Code Rate
Output Tax Code TX-FRS 2% 6a, 6b Field 6a & 6b : Input Tax
Summary TX-NC
TX-ER
6%
6%
-
6a, 6b
-
Field 6a & 6b : Input Tax
IM-CG 6% 6a, 6b, & 16 Field 6a & 6b : Input Tax
Field 16: Value excluding tax
IM-RE 6% 6a, 6b Field 6a: Total/full amount
Field 6b: GST claimable amount only
NP 0% - -
TX-CG 6% 6a,6b & 16 Field 6a & 6b : Input Tax
Field 16: Value excluding tax
RP 0% - -
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GST-03
Tax Code Tax Rate GST-03 Field Description
SR-MS 6% 5a, 5b Field 5a & 5b: Value of GST is on margin

only Filling GST-03
SR-JS 0% 5a, 5b Field 5a: Total/full amount (Panduan Mengisi Borang GST-03)
Field 5b: Nil / 0
OS-ER 0% - -
OS-OV 0% - -
NS 0% - -
ZDA 0% 11 Field 11: Total/full amount
GST-03 GST-03
Filling GST-03 Filling GST-03
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27/9/2017
GST-03 GST 03
GST-03 GST-03
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27/9/2017
GST-03 GST-03
Box 3: Taxable Period
Box 1: GST No. Approved taxable period (start and end dates) related to this return
and should be in accordance with approval. Specify the day / month /
GST registration number: year as follows:
example: 001234567890*
Monthly taxable period: Start Date: 01/04/2015 End Date : 30/04/2015
*as stated in the approval letter of application for registration Quarterly taxable period: Start Date: 01/04/2015 End Date : 30/06/2015
Box 2: Name of Business Box 4: Return and Payment Due Date

The last date for the submission of return and payment is the last day of the
following month according to the taxable period as item 3 above.
Business name as registered with the relevant authority e.g. Company Example:
Commission of Malaysia, Registrar of Society, Professional Bodies or Monthly taxable period : 31/05/2015
others. Quarterly taxable period : 31/07/2015
Example: Syarikat KNZH Sdn. Bhd.
GST-03 GST-03
Box 5a: Output Tax Box 5a: Output Tax
Total Value of Standard Rated Supply
Total Value of Standard Rated Supply
ii. deemed supply;
State the actual total value of standard rated supply. You must -Input of gift items costing more than RM500.00, excluding GST;
declare the total value of standard -rated supply (excluding the
amount of GST) of all taxable supplies including supplies such as: - Self supply such as supply of asset for personal used.
You do not need to declare the taxable supply of goods whereby no tax
i. taxable supplies made in the course of your business includes; collected as suspended tax payments, relief given, block input tax or
- The sale of the vehicle by the automobile company goods imported under the ATS scheme. Further information please
- Income from business, profession or occupation if you are a refer to GST Guide on Input Tax.
registered person with status as a sole proprietorship or
individual (for example, income earned as insurance agents, The value of goods or services that have been issued credit notes or
accountants, real estate agents, contractors etc). received a debit notes shall be excluded from the standard rated
- The sale of business assets (e.g. office equipment ) ; supply in columns 5(a), for example, goods returned for some reason.
- Leasing of goods;
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GST-03 GST-03
Box 5b: Total Output Tax Box 6a: Total Value of Standard Rate and Flat Rate Acquisitions
(inclusive of Bad Debt Recovered and other Adjustments) (Excluding the GST amount)
State the actual output tax for supply made including deemed supply (inclusive of bad
debt recovered and other adjustments). Output tax involving, other adjustments ADD:
should also be included: Example of such adjustments are as follows:
i. Adjustment in relation to change of accounting basis All Purchases and Expenses that you have paid your GST-
ii. Adjustment due to overpaid or erroneously payment of tax registered suppliers
iii. Adjustment due to change in use
iv. Adjustment due to change in rate or description -Value of goods imported into Malaysia
v. Adjustment in relation to transitional period -Purchase a Van,Lorry,Motorcycle or Commercial
vi. Adjustment for longer period if any (for mixed suppliers only)
vii. Adjustment for change of use under capital goods if any (for mixed suppliers only) Property
viii. Payment not made for acquisition after 6 months from the date of supply -Debit Notes received from Suppliers
Note: For further information, please refer to the Guide on Input Tax, Guide on Partial
Exemption and Guide on Capital Goods Adjustment and other relevant Guides Deduct:
-Credit Notes received from Suppliers
GST-03 GST-03
Box 6b: Total Input Tax
Box 6a: Input Tax (inclusive of Bad Debt Relief and other Adjustments)
(Total Value of Standard Rated Acquisition)
State the actual input tax (inclusive of bad debt relief and other adjustments). For
example, other adjustment includes:
State the actual total value of standard rated acquisition. i. Adjustment in relation to change of accounting basis
i. You do not need to declare the taxable supply of goods whereby ii. Adjustment due to overpaid or erroneously payment of tax
no tax collected as suspended tax payments, relief given, block iii. Adjustment due to change in change in use
input tax or goods imported under the ATS scheme. Further iv. Adjustment due to change in rate or description
information please refer to GST Guide on Input Tax Credit. v. Adjustment in relation to transitional period
vi. Adjustment due to deemed input tax relating to insurance & Takaful cash
payment
ii. The value of goods or services that have been issued credit vii. Adjustment due to deemed input tax relating to cash payment made in a
notes or received a debit notes shall be excluded from the promotional scheme
standard rated supply in columns 6(a), for example, goods viii. Adjustment for longer period if any (for mixed suppliers only)
returned for some reason. ix. Adjustment for change of use under capital goods if any (for mixed suppliers only)
x. Repayment of debt after 6 months.
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GST-03 GST-03
Box 7: GST Amount Payable (Item 5b – Item 6b) Box 10: Total Value of Local Zero-Rated Supplies
State the actual GST amount payable (Item 5b – Item 6b). If the amount of State the actual total value of local zero-rated supplies..
output tax greater than the input tax, the GST must be paid according to
the return and payment due date as in item 4. Box 11: Total Value of Export Supplies
State the actual total value of export supplies.
OR Total Value of Export Supplies shall state the value of all goods exported and
services provided internationally by you according to the accounting period.
Box 8: GST Amount Claimable (Item 6b – Item 5b) Examples of international services are;
State the actual GST amount claimable (Item 6b – Item 5b). If the amount i. international transportation of passengers by ship or flight (outbound and
of input tax greater than the output tax, the GST will be refunded. inbound including the domestic leg);
ii. international transportation of freight by ship or flight (outbound and
Box 9:Do you choose to carry forward refund for GST? inbound including domestic leg); and
Please tick (X) either "yes" or "no" in the appropriate box. If "yes" means iii. ancillary services (including loading, unloading and handling), insurance
you agree to bring forward the GST and if "no" GST will be refunded to and freight forwarding in any free trade zone, port, terminal, airport or cargo
your account. handling storage.
Further information please refer to GST Guide on Supply.
GST-03 GST-03
Box 12: Total Value of Exempt Supplies
State the actual total value of exempt supplies. Box 14: Total Value of Goods Imported under Approved Trader
Exempt supplies are such as selling and leasing of residential Scheme
property, land for agricultural and public use, public transport, State the actual total value of goods imported under Approved
health, private education or financial. Trader Scheme.
Box 13: Total Value of Supplies Granted GST Relief
State the actual total value of supplies granted GST relief in the Goods and Services Tax Box 15: Total Value of GST Suspended under item 14
(Relief) Order 201X. Examples of the relief given to the taxable supplies are as below:
i) the goods brought from the designated area into the Principal Customs Area for
State the actual total value of GST on import suspended under
repair and then returned back to the designated area; item 14
ii) the re-importation of the goods locally manufactured for the purpose of
reprocessing;
iii) goods taken as samples, production samples, pellets and empty containers including
bottles, drums, hospital flexi bag cylinders for filling goods and then re-exported;
iv) the goods are for official use at the embassy.
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GST-03 GST-03
Box 16: Total Value of Capital Goods Acquired Box 19: Breakdown Value of Output Tax in accordance with Major
State the actual total value of capital goods acquired. Examples are Industries Code
purchase of lorry and office building
-Major Industries Code must refer to Malaysia Standard Industrial
Box 17: Bad Debt Relief Classification under ”Item” that can be accessed through the website
State the actual total value of bad debt relief. at http://www.statistics.gov.my
*GST Inclusive - State the value of Output Tax for each of Major Industry.
Total percentage must equal 100%
Box 18: Bad Debt Recovered
-State the actual total value of bad debt recovered.
*GST Inclusive
GST-03 GST-03
http://msic.stats.gov.my/bi/ Box 20: Name of Authorized Person
Name as per identity card or passport.
Box 21: Identify Card Number
New and old (if applicable) identity card number
Box 22: Passport Number
For non-citizen, it is mandatory to fill in passport number. For Malaysian, it is
advisable to fill in if applicable.
Box 23: Nationality

State nationality e.g. Malaysia.
Box 24: Date

The date this form is signed. Day / Month / Year
MSIC Structure Module Descriptive Module MSIC Code Module Box 25: Signature
Valid signature.
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GST-03
GST-03 Field Description
GST03 Field Description
Field 5a Total Value of Standard Rated Supply (excluding GST)
Field 5b Total Output Tax (Inclusive of Tax Value on Bad Debt Recovered and other Adjustments)
Field 6a Total Value of Standard Rated Acquisition (excluding GST)
Field 6b
Field 7
Total Input Tax (Inclusive of Tax Value on Bad Debt Relief and other Adjustments)
GST Amount Payable (Field 5b-6b) GST-03 Tax Code Mapping
Field 8 GST Amount Claimable (Field6b-5b)
Field 10 Total Value of zero rated supplies
Field 11 Total Value of export supplies
Field 12 Total Value of exempt supplies
Field 13 Total Value of supplies granted GST relief
Field 14 Total Value of goods imported under ATS
Field 15 Total Value of GST suspended under field 14
Field 16 Total Value of capital goods acquired (excluding GST)
Field 17 Total Value of Bad Debt Relief (including GST)
Field 18 Total Value of Bad Debt Recovered (including GST)
Field 19 Breakdown Value of Output Tax in accordance with the Major Industries Code
GST-03 Tax Code Mapping GST-03 Tax Code Mapping

1. Mapping of GST Tax Code for Purchase 2. Mapping of GST Tax Code for Supply
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27/9/2017
GST-03 GST-03
GST-03 Tax Code Mapping GST-03 Tax Code Mapping
TX-CG(6%)+TX-FRS(2%)
[*value excluding tax]
TX(6%)+IM(6%)+TX-IES(6%)+TX-RE(6%)
TX(6%)+IM(6%)+TX-IES(6%)+TX-RE(6%)+AJP(6%)
TX-CG(6%)+TX-FRS(2%)
SR+DS+SR-MS+SR-JS SR(6%)+DS(6%) [*Value Excluding Tax]

SR-MS (6%)+SR-JWS(0%)
SR(6%)+DS(6%)+AJS(6%)
SR-MS(6%)
SR+DS+AJS+SR-MS+SR-JS
GST-03 Submission Of GST-03

ZRL (Local) (0%)
ZRL (Export) (0%) + ZDA (0%)
IES (0%) + ES (0%)

Submission Of GST-03
RS (0%)
IS (*Value Excluding Tax)
IS x 6% (Value Excluding Tax) [Auto

calculate]
Claimable Only (value excluding tax) (6%)
TX-CG (6%)
AJP (Value Including Tax (6%))
AJS (Value Including Tax (6%))
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Submission Of GST-03 Submission Of GST-03
https://gst.customs.gov.my/TAP 1)Export GST-03 from Accounting System
2)Save the GST-03 Soft Copy 3)Log into TAP and click Account ID
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4)Click Period & Select The Correct Period 5)Click Import
Submission Of GST-03
6)Choose File and import; next, next,

submit
GST Audit
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GST Audit GST Audit

15/08/2016-One Time GST Amendment
Documents Required Within7 Days:
1)Transaction Listing Of Purchase & Input
Tax.
2)Transaction Listing of Sales & Output
Tax.
3) Transaction Listing of Exempt Supply.
4)Reason for huge increase in sales.
5)Type of business.
6)Purchase Tax Invoice & Sales Tax Invoice
Sample, 3 each.
*1+2 use Lampiran 2。
GST Audit GST Audit

1)Transaction details of Bad Debt Relief
2)What steps have been taken to recover
debts
3)Transaction details of Bad Debt Recover

1)Transaction Listing Of Purchase & Input Tax.
2)Transaction Listing of Sales & Output Tax.
3) Fill up Lampiran 2
4)Details of GST-03 item 10 to 19
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GST Audit GST Audit

Lampiran 2-Input Tax Lampiran 2-Output Tax
GST Audit GST Audit

GAF v2.0 GAF v2.0
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GST Audit GST Audit

GAF v2.0 GAF v2.0
GST Audit GST Audit

GAF v2.0 GAF v2.0
52
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GST Audit GST Audit

GAF v2.0 GAF v2.0
GST Audit GST Audit

GAF v2.0
53
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GST Offences & Penalties GST Offences & Penalties
GST Offences & Penalties

Incorrect return-S88
Any person who:-
-Omitting from the return any information
-Understates output tax/overstates input tax in a return, or
-Gives any incorrect information affecting liability to tax
Penalty is:-
-Fine not exceeding RM50,000 or to prison term of not more
than 3 years or both, and
-equal to the amount of tax undercharged or would have
undercharged.
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Evasion of tax or fraud-S89 Evasion of tax or fraud-S89
Any person who:- • Penalty
- omits from a return any information affecting the amount of tax -first offence, to a fine of not less than 10 times and not more
chargeability; than 20 times the amount of tax or to prison term of not
- makes any false statement or entry in any return; more than 5 years or both, and
- gives any false answer to any question asked or request for -for a second offence, a fine of not less than 20 times and
information; not more than 40 times the
- prepares, maintains or authorizes the preparation or amount of tax or to prison term of not more than 7 years or
maintenance of both,
false books of accounts, false invoices or other false records, or -if the amount of tax cannot be ascertained, the person shall
falsifies be liable to a fine of not less than RM50,000 or to
or authorizes the falsification of any books of accounts, invoices imprisonment for a term not more than 7 years or both.
or
records; or
-Makes, uses or authorizes the use of any fraud

Improperly obtaining refund-S90 In relation to goods, invoices and receipts-S91
Example: over claim input tax or relief (eg:bad debts relief) 1. Any person who acquires possession of or deals with any
goods, or accepts the supply of any services, having reasonable
-Penalty cause to believe that tax on the supply of goods or services or on
* fine not exceeding RM50,000 or the importation of the goods has been or will be evaded.
imprisonment for not more than 3 years or
both; and -Penalty
* fine not exceeding RM30,000 or
* penalty equal 2 times the excess of the amount imprisonment for not more than 2 years or
to be properly refundable or relief entitled. both; and
* penalty equal to two times the amount of the tax.
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Obstructing Customs GST Officers-S92
In relation to goods, invoices and receipts-S91 - Any person who assaults, hinders or obstructs the officer
2. A non-registered person who issues an invoice or receipt of GST in the performance of his duties under this Act; or
showing an amount as being tax or being attributable to tax. - Fails to give reasonable facilities or assistance to any officer of
GST in the performance of his duties under the Act
-Penalty -Then he is liable to:-
* fine not exceeding RM30,000 or imprisonment of not more
than 2
years or both; and Penalty
* fine not exceeding RM100,000 or imprisonment of not more
* penalty equal to two times the amount of the tax so shown. than 7 years or both.
Refusing to answer question or giving false information-S93

-General penalty of an amount not exceeding RM30,000 or
imprisonment of not more than 2 years, or both.
GST Offences & Penalties

General Penalty-S96
If an offence is committed under this Act and penalty is expressly
provided for, the penalty shall be a fine not exceeding RM30,000
or to imprisonment for a term not exceeding 2 years or to both.
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012-663 9318
info@syntech.com.my
www.syntech.com.my
Thank You www.facebook.com/SyntaxTechnologies
57

Bryan Cheong GST101-The Fundamental

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Bryan Cheong GST101-The Fundamental

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• GST Consultant & Speaker

GST SEMINAR & WORKSHOP GST Talks By Invitation

Media Interview &

TV Commercial SME Recognition Award

What is GST? What is GST?

GST on inputs GST on outputs

GST Model GST Model

GST Model Types Of Supply Output Tax Input

GST Model GST Model

GST collected by the Government 60.00

GST Model GST Model

First 300 units a month

GST Model GST Model

Residential houses Land for Agricultural Purpose

GST Registration GST Registration

Inform Customs on any changes of address, taxable activity, accounting basis

Keep adequate records of business transaction relating to GST in the National

GST Registration GST Registration

The Odd First GST Submission Period Issue

GST Registration GST Registration

GST Submission GST Submission

•GST Return (GST-03)

GST Submission GST Submission

• Output Tax-Input Tax=Positive Value

GST is accountable on:

Time Of Supply Time Of Supply

B)Tax Invoice is issued after 21 days from date

Time Of Supply Time Of Supply

Goods Tax Invoice

Time Of Supply = Date of Invoice = 18/08/2015 Time Of Supply = 18/08/2015

Director General’s Decisions

DG’S Decisions DG’S Decisions

GST Tax Codes

GST is 2 Years Old! GST TAX CODES ARE DIVIDED

2. OUTPUT TAX CODES – 16

Input Tax Input Tax

-GST that charge on your local purchase of goods

Input Tax Code-TX Input Tax Code-TX

Suppliers for business purpose. 2. Purchase with GST inclusive

Input Tax Code-TX

Input Tax Code-TX Input Tax Code-TX

Lookup GST Status

Input Tax Code-TX Input Tax Code-TX

Input Tax Code-TX Input Tax Code-TX

1. Purchase Capital goods (Fixed Assets) with GST exclusive

Description Tax code Balance Sheet Profit/loss GST-03

Input Tax Code-TX Input Tax Code

i. Cukai input yang disekat.

State the actual total value of capital goods acquired.

(Panduan Mengisi Borang GST-03)

Input Tax Code-TX Input Tax Code-TX

Input Tax Code-TX Input Tax Code-TX

Input Tax Code-TX Input Tax Code-TX

No need apply Simplified Tax Invocie,

Input Tax Code-TX Input Tax Code-TX

Input Tax Code-TX Input Tax Code-TX

Input Tax Code-TX Input Tax Code-TX

Input Tax Code-TX Input Tax Code-TX

Input Tax Code-TX Input Tax Code-TX

Can Claim Input Tax?

Hardware shop Tax

Input Tax Code-TX Input Tax Code-TX

Input Tax Code-TX Input Tax Code-TX