This GST guide is to reference with official Royal Customs recent update as at 24th 25th May 2018.
Kindly refer to the following link: (English Version) http://gst.customs.gov.my/en/hl/SiteAssets/pdf/FAQ%20v3%20ENFAQ28BI25.5.18%20-%2010.30AM.pdf
: (Malay Version) http://gst.customs.gov.my/en/hl/SiteAssets/pdf/FAQ%20v3%20BMFAQ28BM25.5.18%20-%2010.30AM.pdf
TOPICS:
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| title | 1. What's the tax code used for GST 0% for standard rated purchase and sales? |
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- The tax code used for Purchase will be TX or any code that the company uses for purchases at 0%.-0%
- The tax code used for Sales (0%) will be SR any code that the company uses for standard rated local supplies.
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Note: If use TX-0% involve minor changes
1. EMP configuration-tax, Item's Default Input Tax Code (Purchase) - NO changes required
2. Item master : NO changes required
3. supplier master: default tax code with TX - NO changes required
4. Impact on GST-03, 6a with supplier value ; 6b no gst amount (filed all the input tax claimed even gst amount = 0) If use tax code ZP
1. EMP configuration-tax, Item's Default Input Tax Code (Purchase) - HAVE to change to ZP
2. Item master : HAVE to change to ZP (export and update manually or tech support change on back end)
3. supplier master: default tax code with TX-6% - HAVE to change to ZP (export and update manually or tech support change on back end)
4. Impact on GST-03, 6a NO supplier value ; 6b NO gst amount |
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| title | 2. What's the action taken by Wavelet? |
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- Wavelet will be changing the tax rate from 6% to 0%
- Related tax code:
- Purchase : TX, TX-NC, BL, TX-CG, IM-CG, AJP
- Sales : SR, DS, DS-ISRV, AJS
- Flat rate: TX-FRS - remain 2%
- Wavelet will update server on 2018-05-31 night
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| title | 3. Do I need to change the Tax Configuration? |
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| title | 3.1: EMP Tax Configuration |
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|  Image Removed | Advised change the Sales (Output Tax) to Item Price Exclude Tax method, when perform back dated transaction, easier to do the calculation  Image Added
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| title | 3.2: Item Maintenance (Selling Price / Purchase Price) |
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| Selling Prices - User need to inform Wavelet if need to use Selling Prices as Inclusive or Exclusive. Wavelet will be updating the system for the item price during the server update on 2018-05-31.
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Purchase Prices - If the "Item price include tax rate" box is untick, no action required , price show as Excluded gst
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- If the "Item price include tax rate" box is tick, have to export the item master file and change manually, then re-upload the item code (refer to
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| title | 3.2 Supplier Maintenance |
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| - Tax Code and Tax Rate at Supplier Maintenance need to be checked. If use TX-0% - no changes required
- If use ZP - the existing supplier with TX-6% tax config, have export and update manually or tech support change on back end
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| title | 3.3 Customer Maintenance |
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| - Tax Code and Tax Rate at Customer Maintenance need to be checked. Default Tax Config for Designated Area ZDA change to SR-0%
- Relief Supply: RS change to SR-0%
- Default tax config for Export Oversea, ZRE ??
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| title | 4. What's the action required user side? |
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- User need to ensure the Printable/ Hard copy Tax Invoice passed to customer need to have 0% tax rate. Need to double check before pass to customer.
- Before server update on 2018-05-31, user need to export the Item Listing file into Excel and save it. After server update on 2018-05-31, user need to export the Item Listing and compare the Price Tax Option/ Price Tax Option Input and the Price if it is correct. Refer to the link Item Listing to export to excel.
- Target Fields for checking Selling Prices
- Default +
- PRICE_LIST
- PRICE_SALE
- PRICE_DISC1
- PRICE_DISC2
- PRICE_DISC3
- PRICE_MIN
- PRICE_MAX
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- Target Fields for checking Purchase Prices
- Default +
- REPLACEMNENT_COST
- PURCHASE_PRICE_MINIMUM
- PURCHASE_PRICE_MAXIMUM
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| title | 5. How to record transactions before 1 June 2018 with GST 6%? |
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Performing back-dated transaction for May 2018. Scenario: In June 2018, user wants to back-date transactions to May 2018. However, starting 1st June 2018 onwards, EMP captures SR tax code as 0% and TX tax code as 0%. May 2018 has 6% GST. Especially for the Supplier Invoice or Expenses transactions (transaction for Input tax claim)
Answer: User need to manually change the Tax Rate from 0% to 6% at the Item Widget before Confirm and Save the transaction. To allow user to change TAX CODE in the transaction, need to enable the permission as follows: Go to: Control Panel > System Admin > Manage Users > Configure Role Permission > Extended Module > General Malaysia GST Permission > Permission to add/edit Item Widget Tax 
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| title | 6. How does the system handle deposit transactions? |
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| title | Full Payment (Full Deposit) |
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| Scenario: In May 2018, customer paid full deposit payment (RCT). and Invoice not ceated Answer: In June 2018, the Invoice (INV) is issued or Sales Order (SO) converted to Invoice. INV in June 2018 has SR-6% tax rate, the RCT in May 2018 has GST output suspended. INV in June 2018 has 0% tax rate.
Answer:  Image Removed
, the Invoice GST SR-6% settled with Deposit SR-6%
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| Scenario: In May 2018, customer made partial deposit payment (RCT). In June 2018, the Invoice (INV) is issued or Sales Order (SO) converted to Invoice. Partial RCT in May 2018 has 6% rate included. Another partial RCT in June, will there be 6% tax rate?
Answer:  Image Removed
, GST output suspended.
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Suggested solution: Before 1st June 2018, it is advisable for the user to create PV (refund method), to knock off with the Partial Deposit (RCT) which includes 6%. User needs to re-issue the RCT in June 2018. To create PV and knock off with RCT partial deposit, the steps would be as follows:  GST report on May 2018 filling cycle  Image Added
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| title | 7. When Sales Order created before 1 June but converted after 1 June, does system auto change the tax rate to 0%? |
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- NO. user need to change the tax rate from 6% to 0% manually; Use tax fraction (6/106) to determine the amount of tax to be reduce from the selling price
E.g: Selling Price is RM 1,272 (item price includes tax) ; manually change the tax rate to 0% and change the selling price to RM 1,200 - RM 1,272 * 6/106 = RM 72
- RM 1,272 - RM72 = RM 1,200
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| title | 8. Do I need to submit GST-03 return? |
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- Yes, GST-03 still needed to be submitted.
- Note: If there is negative amount at GST-03 (5b) and (6b), user need to do adjustments.
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| title | 9. How should I declare GST-03 return with quarterly taxable period? (1 April 2018 to 30 June 2018) |
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| title | 11. Sales Return & Purchase Return |
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Scenario: Invoice (INV) was issued in May 2018 with 6% tax rate, Sales Return (SR) was created in June 2018. How would the SR be treated for GST?
Answer: SR in June 2018 need to have 6% tax rate based on the INV issued in May 2018. Applies the same for Purchase Return (PR) in June 2018 which is based on GRN from May 2018.  Image Added
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Scenario 2: If too many there have SR and PR being created in June 2018 with 6% gst, GST-03 (5b) and (6b) might result in negative amount. TAP file does not allow negative amount to be submitted.
Answer 2: User need to do GST adjustment to remove the negative amount from GST-03 (5b) and (6b). The following are the suggested steps to perform GST adjustment for negative amount at (5b) and (6b): Example: GST-03 (negative amount at 5a and 5b due to SR with 6% gst in June 2018) 5a. (RM 1272)
5b. (RM 72) Suggested solution: To adjust out the 5b amount to 6b, to be able to claim back the amount. Go to: Extended Module > Malaysia GST > Tax Filing > GST Adjustment 
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Scenario 1: Customer Consignment Create (CCO) was issued in May 2018, Customer Consignment Return (CCI) was done in May 2018. Consignment Billing (INV) was issued in June 2018.
Answer 1: User need to manually change the tax rate to 0% following the date of issuing the Invoice (Consignment Billing) Scenario 2: Customer Consignment Create (CCO) was issued in May 2018, Customer Consignment Return (CCI) was done in June 2018. Consignment Billing (INV) was issued in June 2018.
Answer 2: |
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Scenario: Invoice is issued in May 2018 with 6% tax rate and RCT (payment) made in June 2018 with 0% tax rate.
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| title | 14. What will the tax rate be for BOM items? |
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The tax rate for BOM items will not be auto-changed after the server update on 2018-05-31. User need to manually change the tax rate from 6% to 0%. |
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