Section | Field No | Field Name | Remarks | Formula Version 1: | Formula Version 2: (2 March 2017) | Formula Version 3: (5 February 2018) |
0 | Amendment | If the Filing Cycle's submission number is not 1, this box will be ticked | ||||
Part A | 1 | GST No | The company's GST registration number for which this return form is for | |||
2 | Name of Business | The company's name for which this return form is for | ||||
Part B | 3 | Taxable Period | Start and End dates of the Filing Cycle | |||
4 | Return and Payment Due Date | Last day of the following month of the End Date of the Filing Cycle. Example, Filing Cycle is from 1 Jan 2016 - 31 Jan 2016, thus, it Due Date will be 28 Feb 2016 | ||||
5 | Output Tax | |||||
5a | Total Value of Standard Rated Supply | Total taxable amount for Standard-Rated | = SR + DS + DS-ISRV + FR + DS-CG ( amount net ) | = SR + DS + DS-ISRV + FR + DS-CG + SR-JWS | ||
5b | Total Output Tax | Total Output Tax (Inclusive of Tax Value on Bad Debt Recovered and other Adjustments) | = SR + DS + DS-ISRV + FR + AJS ( gst amount ) | = SR + DS + DS-ISRV + FR + AJS + SR-JWS | ||
6 | Input Tax | |||||
6a | Total Value of Standard Rated Acquisition | Total taxable amount for Standard-Rated | If *DMR qualify, 6a = TX + IM + FR + TX-E43 + TX-RE + TX-N43 (amount net) Otherwise, 6a = TX + IM + FR + TX-E43 + TX-RE (amount net) | If *DMR qualify, 6a = TX + IM + FR + TX-CG + TX-ES + TX-RE + TX-IES + TX-FRS (amount net) Otherwise, 6a = TX + IM + FR + TX-CG + TX-ES + TX-RE + TX-FRS (amount net) | If *DMR qualify, 6a = TX + IM + FR + TX-CG + TX-ES + TX-RE + TX-IES + TX-FRS (amount net) Otherwise, 6a = TX + IM + FR + TX-CG + TX-ES + TX-RE + TX-FRS (amount net) | |
6b | Total Input Tax | Total Input Tax (Inclusive of Tax Value on Bad Debt Relief and other Adjustments)) | If *DMR qualify, 6b = TX + IM + FR + TX-E43 + TX-RE + TX-N43 + AJP (gst amount) Otherwise, 6b = TX + IM + FR + TX-E43 + TX-RE + AJP (gst amount) | If *DMR qualify, 6b = TX + IM + FR + TX-CG + TX-ES + TX-RE + TX-IES + TX-FRS + AJP (gst amount) Otherwise, 6b = TX + IM + FR + TX-CG + TX-ES + TX-RE + TX-FRS + AJP (gst amount) | If *DMR qualify, 6b = TX + IM + FR + TX-CG + TX-ES + TX-RE + TX-IES + TX-FRS + AJP (gst amount) Otherwise, 6b = TX + IM + FR + TX-CG + TX-ES + TX-RE + TX-FRS + AJP (gst amount) | |
7 | GST Amount Payable | (Field 5b-6b) | If 5b > 6b, 7 = 5b - 6b | |||
8 | GST Amount Claimable | (Field 6b-5b) | If 6b > 5b, 8 = 6b – 5b | |||
9 | Do you choose to carry forward refund for GST | |||||
Part C | 10 | Total Value of |
Zero-Rated Supplies | Total amount taxable for zero rated supplies | = ZRL (amount net) | = ZRL + ZDA + NTX (amount net) | |||
11 | Total Value of Export Supplies | Total amount taxable for export supplies | = ZRE (amount net) | no change | ||
12 | Total Value of Exempt Supplies | Total amount taxable for exempt supplies | = ES + ES43 + ESN43 (amount net) | = ES + IES (amount net) | ||
13 | Total Value of Supplies Granted GST Relief | Total amount taxable for Tax Code = RS (excluding GST amount) | = RS +GS (amount net) | = RS (amount net) | ||
14 | Total Value of Goods Imported Under Approved Trader Scheme | Total amount taxable for good imported under ATS | = IS (amount net) | = IS | ||
15 | Total Value of |
Other Supplies | Total Value of Other Supplies (applies for January 2018 taxable period onward) | = IS (gst amount) | = IS | |
16 | Total Value of Capital Goods Acquired | Total |
amount taxable for CAPITAL GOODS ACQUIRED. (excluding GST |
) |
Total taxable amount of ( (GL Codes where Tax Return Section = 16_CAPITAL_GOODS_ACQUIRED) + (Fixed Asset items purchased) ) | = TX-CG ( amount net ) | = TX-CG (amount net) | ||||
17 | Bad Debt Relief | Total amount taxable for BAD_DEBT_RELIEF. (including GST) | = AJP ( amount txn and txn type is output bad debt relief ) | = AJP ( amount txn and txn type is output bad debt relief ) | ||
18 | Bad Debt Recovered | Total amount taxable for BAD_DEBT_RECOVERED. (including GST) | = AJS ( amount txn and txn type is output bad debt recovered ) | = AJS ( amount txn and txn type is output bad debt recovered ) | ||
19 | Breakdown Value of Output Tax in accordance with the Major Industries Code | Total tax for each Major Industry Code |
DMR
De minimis rule (DmR) = exempt supply is RM5,000 or less and 5% or less
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