The Malaysian government continues its efforts in seeking public feedback and acceptance of the Goods and Services Tax (GST) implementation in Malaysia, as well as continues to create public awareness and educate the people and businesses.

Royal Malaysian Customs has on 7 July 2011, issued draft Goods and Services Tax (GST) General Guide and Industry Guides for public/business feedback and comment.

Members from the public/business sector are invited to give comments on these guides by sending email to Tuan Mohd Hisham bin Mohd Nor at [email protected].

GST General Guide (draft)

The GST General Guide booklet forms part of a series of educational materials made available to help businesses and organisations prepare for GST implementation in Malaysia.

The content of the GST General Guide includes:-

2Scope of goods and services tax
3Registration for GST
5Imported services
6Imported and exported goods
7Tax invoice and record keeping
8Credit notes, debit notes, bad debt relief and adjustments
9Taxable period, accounting basis, furnishing of returns, payment of tax
10Input tax credit
11Partial exemption
12Capital goods adjustment
13Refund and remission
14Special treatment/transactions
15Audit and assessment
16GST rulings
17Review and appeal

Click here to download the draft GST General Guide.

GST Industry Guides (draft)

Besides GST General Guide above, GST Industry Guide booklets are also made available specifically to provide guidance to businesses and organizations operating in specific industries.

GST Industry Guide includes:-

a) Approved Jeweller Scheme

b) Approved Toll Manufacturer Scheme

c) Approved Trader Scheme

d) Manufacturing Sector

Click the link above to download the respective draft GST Industry Guide.


  1. Hallo !

    We miss to aply for the service tax by the custom, we issue sale on the first time in mai 2011,

    we do not know and we do not get any advice fron sec office.

    What we can do now?
    We are in deep trouble or?

    My business, is importing wine from germany, it is require to take the 6% from ur customer?

    TQ for ur advice and help!

    @ German Wine sdn.bhd.

  2. Hi,just want to check with you,my company is into the 2nd year of operation and we are dealing with on line promotions and marketing tool on a web platform.So i am sure we are in the service industry.Do we have to register with kastam on the service tax or we should register on gst,because my parent company is from singapore and they are asking us.whether have we register with gst in Malaysia.Thanks.


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