Monday, 11 May 2015

GST-03 Return


Download your Goods and Services Tax Return form here for manual submission:

or login to Taxpayer Access Point (TAP)  if you are filing it online.

Submission deadline

End of the following taxable period. Taxable period means on monthly basis if your taxable supplies exceeds RM5m annually or quarterly if RM5m or less. Your taxable period is indicated on the approval letter issued by the Royal Malaysia Customs.

Taxable period: 1 Apr 2015 to 30 June 2015 (quarterly)
Submission and payment deadline: 31 July 2015


Supplies5aTotal Value of Standard Rated SupplySR (Value) +DS (Value)
5bTotal Output Tax (Inclusive of Tax Value on Bad Debt Recovered & other Adjustments)SR+DS+AJS
Purchase6aTotal Value of Standard Rate and Flat Rate AcquisitionsTX (Value) +IM (Value) +TX-E43 (Value) +TX-RE (Value) (taxable)
6bTotal Input Tax (Inclusive of Tax Value on Bad Debt Relief & other Adjustments)TX+IM+TX-E43+TX-RE(taxable)+AJP
10Total Value of Local Zero-Rated SuppliesZRL
11Total Value of Export SuppliesZRE
12Total Value of Exempt SuppliesES+ES43
13Total Value of Supplies Granted GST ReliefRS
14Total Value of Goods Imported Under Approved Trader SchemeValue of IS
15Total Value of GST Suspended under item 14IS
16Total Value of Capital Goods AcquiredTX of Capital Goods +TX-RE of Capital Goods
17Total Value of Bad Debt Relief Inclusive TaxAJP Value X GST
18Total Value of Bad Debt Recovered Inclusive TaxAJS Value X GST

Consideration = Value X GST rate

Click on tag below for tax code description.

Guide on payment of GST: 

Guide on furnishing of returns:

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