The Royal Malaysian Customs Department (RMCD) has issued the decision on GST Director General's (DG) Decision 3/2015. The GST issues related to the following:-
1. Application for Self Billed Invoice.
Stated
the procedures for apply Self Billed Invoice.
2. Issuance of tax invoice at the
beginning of GST implementation.
The
following business must use a GST compliant point of sale (POS) system or a GST
compliant cash register to issue GST tax invoices beginning 1st October 2015:-
(a)
Hardware shop
(b)
Restaurant including coffee shop
(c)
Mini market, grocery and sundry shop
(d)
Book store
(e)
Pharmacy
(f)
Places of entertainment
The
Directors General has confirmed that GST registered person is not allowed to
issue any handwritten tax invoices
3. Period for issuing tax invoice.
The
Directors General has confirmed that every registered person shall issue a tax
invoice to his buyer within 30 days from the date of supply or the date of
payment made on such supply (in full or in part). For example, if a registered
person received advanced payment from customer, his is required to issue tax
invoice within 30 days from the date of advanced payment received.
