GST FREQUENTLY ASKED ISSUES NO. 4/2014

Today, the Royal Malaysian Customs Department (RMCD) has issued the decision on GST Frequently Asked Issues, FAI 4/2014. The GST issues related to the following:-

1. Supply by Societies and Similar Organisations (Including Charitable Entities)
2. Issue tax invoice before effective date
3. Issue tax invoice for exempt supply
4. Registration of receiver or liquidator
5. Supply of goods under lease agreement from Designation Area (DA) to Principal Customs Area (PCA)
6. Individual supply commercial property
7. Land Development Agreement between a land owner and a developer
8. Supply of land or property during transitional period

Source : RMCD website