GST DG's DECISION NO. 1/2015

On 6 February 2015, the Royal Malaysian Customs Department (RMCD) has issued the decision on GST Frequently Asked Issues (or DG's Decision), FAI 1/2015. The GST issues related to the following:-

1. Late date to issue invoice under the Sales Tax or Service Tax.
2. Goods received free and give away free.
3. Price display.
4. Supply of SIM (Subscriber Identification Module) card prepaid or post paid. i) In Designation Area  ii) Free of charge  
5. Approval of simplified tax invoice.

Source : RMCD website