{"id":1000,"date":"2011-07-08T00:42:12","date_gmt":"2011-07-07T16:42:12","guid":{"rendered":"http:\/\/www.nbc.com.my\/blog\/?p=1000"},"modified":"2012-08-07T22:57:58","modified_gmt":"2012-08-07T14:57:58","slug":"goods-services-tax-gst-guide-issued","status":"publish","type":"post","link":"https:\/\/www.nbc.com.my\/blog\/goods-services-tax-gst-guide-issued\/","title":{"rendered":"Goods and Services Tax (GST) Guides Issued"},"content":{"rendered":"

\"\"<\/a><\/p>\n

The Malaysian government continues its efforts in seeking public feedback and acceptance of the Goods and Services Tax (GST) implementation\u00a0in Malaysia, as well as continues to create public awareness and educate the people and businesses.<\/p>\n

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. <\/p>\n

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 m_hisham.nor@customs.gov.my<\/a>.<\/p>\n

GST General Guide (draft)<\/span><\/strong><\/p>\n

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.<\/p>\n

The content of the GST General Guide includes:-<\/p>\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
1<\/span><\/td>\nIntroduction<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nScope of goods and services tax<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nRegistration for GST<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nSupply<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nImported services<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nImported and exported goods<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nTax invoice and record keeping<\/span><\/td>\n<\/tr>\n
8<\/span><\/td>\nCredit notes, debit notes, bad debt relief and adjustments<\/span><\/td>\n<\/tr>\n
9<\/span><\/td>\nTaxable period, accounting basis, furnishing of returns, payment of tax<\/span><\/td>\n<\/tr>\n
10<\/span><\/td>\nInput tax credit<\/span><\/td>\n<\/tr>\n
11<\/span><\/td>\nPartial exemption<\/span><\/td>\n<\/tr>\n
12<\/span><\/td>\nCapital goods adjustment<\/span><\/td>\n<\/tr>\n
13<\/span><\/td>\nRefund and remission<\/span><\/td>\n<\/tr>\n
14<\/span><\/td>\nSpecial treatment\/transactions<\/span><\/td>\n<\/tr>\n
15<\/span><\/td>\nAudit and assessment<\/span><\/td>\n<\/tr>\n
16<\/span><\/td>\nGST rulings<\/span><\/td>\n<\/tr>\n
17<\/span><\/td>\nReview and appeal<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Click here<\/a> to download the draft GST General Guide<\/a>.<\/p>\n

GST Industry Guides (draft)<\/span><\/strong><\/p>\n

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.<\/p>\n

GST Industry Guide includes:-<\/p>\n

a) Approved Jeweller Scheme<\/a><\/p>\n

b) Approved Toll Manufacturer Scheme<\/a><\/p>\n

c) Approved Trader Scheme<\/a><\/p>\n

d) Manufacturing Sector<\/a><\/p>\n

Click the link above to download the respective draft GST Industry Guide.<\/p>\n","protected":false},"excerpt":{"rendered":"

The Malaysian government continues its efforts in seeking public feedback and acceptance of the Goods and Services Tax (GST) implementation\u00a0in 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 […]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[92,16,95,18,8],"class_list":["post-1000","post","type-post","status-publish","format-standard","hentry","category-goods-and-services-tax-gst","tag-goods-services-tax-gst","tag-goods-and-services-tax","tag-gst","tag-gst-implementation","tag-tax"],"_links":{"self":[{"href":"https:\/\/www.nbc.com.my\/blog\/wp-json\/wp\/v2\/posts\/1000"}],"collection":[{"href":"https:\/\/www.nbc.com.my\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nbc.com.my\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nbc.com.my\/blog\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nbc.com.my\/blog\/wp-json\/wp\/v2\/comments?post=1000"}],"version-history":[{"count":0,"href":"https:\/\/www.nbc.com.my\/blog\/wp-json\/wp\/v2\/posts\/1000\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.nbc.com.my\/blog\/wp-json\/wp\/v2\/media?parent=1000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nbc.com.my\/blog\/wp-json\/wp\/v2\/categories?post=1000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nbc.com.my\/blog\/wp-json\/wp\/v2\/tags?post=1000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}