Form
Download your Goods and Services Tax Return form here for manual submission:
http://gst.customs.gov.my/en/rg/SiteAssets/gst_forms/revised/GST%2003%20-%20GOODS%20AND%20SERVICES%20TAX%20RETURN.pdf
or login to Taxpayer Access Point (TAP) https://gst.customs.gov.my/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
GST-03
| GST-03 | Column | ||
| Supplies | 5a | Total Value of Standard Rated Supply | SR (Value) +DS (Value) |
| 5b | Total Output Tax (Inclusive of Tax Value on Bad Debt Recovered & other Adjustments) | SR+DS+AJS | |
| Purchase | 6a | Total Value of Standard Rate and Flat Rate Acquisitions | TX (Value) +IM (Value) +TX-E43 (Value) +TX-RE (Value) (taxable) |
| 6b | Total Input Tax (Inclusive of Tax Value on Bad Debt Relief & other Adjustments) | TX+IM+TX-E43+TX-RE(taxable)+AJP | |
| 10 | Total Value of Local Zero-Rated Supplies | ZRL | |
| 11 | Total Value of Export Supplies | ZRE | |
| 12 | Total Value of Exempt Supplies | ES+ES43 | |
| 13 | Total Value of Supplies Granted GST Relief | RS | |
| 14 | Total Value of Goods Imported Under Approved Trader Scheme | Value of IS | |
| 15 | Total Value of GST Suspended under item 14 | IS | |
| 16 | Total Value of Capital Goods Acquired | TX of Capital Goods +TX-RE of Capital Goods | |
| 17 | Total Value of Bad Debt Relief Inclusive Tax | AJP Value X GST | |
| 18 | Total Value of Bad Debt Recovered Inclusive Tax | AJS 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:
No comments:
Post a Comment