GST System Changes Newsletter

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Questions and Answers from training

Questions and Answers from training on Mar 21~22, 2016

Thank you for your participation for the training held on March 21 ~ March 22, 2016.

The following is the question and answer summary for the training on March 21~22, 2016 (Puchong).

  1. Agriculture products subject to GST upon importation - If the Customs released agriculture products without GST, then it may be zero rated upon importation. Customs shall not recall released products to back-pay GST. However, GST paid on importation but subsequently declares as zero rated product has no refund. GST registrant can claim input tax credit on GST for importation.
  2. Agriculture products charges to customers without GST - It shall raise debit note to charge the GST portion with tax code AJS. This is provided that no change in the supply consideration. However, if your customer is not willing to accept debit note, then it will become output tax borne by the business. This will add back to chargeable income in the tax computation
  3. Payment on behalf is a form of fund transfer - Money is out of scope of GST. Therefore I do not it is required to issue invoice as this is not the nature of supply. This applies to the payment of expenses on behalf of another business entity. Input tax credit belongs to the business entity who has the tax invoice and not the entity who pays on behalf.
  4. However payment on behalf of customers for GST importation, import duties and similar international freights charges are stated as disbursement to bill to the customer who is the beneficiary. 
  5. Relief supply is applicable when the party is able to provide the certificate. The party usually refers to the school, hospital, education and government units.
  6. All services in Malaysia will subject to GST despite of relief certificate.

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GST System Changes