This GST guide is to reference with official Royal Customs recent update as at 25th May 2018.
Kindly refer to the following link: (English Version) http://gst.customs.gov.my/en/hl/SiteAssets/pdf/FAQ28BI25.5.18%20-%2010.30AM.pdf
: (Malay Version) http://gst.customs.gov.my/en/hl/SiteAssets/pdf/FAQ28BM25.5.18%20-%2010.30AM.pdf
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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 ZP-0% (This tax code is advised to use for transactions after 1st June 2018)
- The tax code used for Purchase will be TX-6% (This tax code is advised to use for back-dated transactions)
- The tax code used for Sales (0%) will be SR-0%
Notes: If use TXtax code ZP-0% involve minor changes
1. EMP configuration-tax, Item's Default Input Tax Code (Purchase) - HAVE to change to ZP (from TX-6%) - NO changes required; (Wavelet's support change on back-end when update server on 31 May 2018))
2. Item master : NO changes requiredHAVE to change to ZP (Wavelet's support change on back-end when update server on 31 May 2018))
3. supplier master: default tax code with TX - NO changes required-6% - HAVE to change to ZP (Wavelet's support change on back-end when update server on 31 May 2018))
4. Impact on GST-03, 6a with NO supplier value ; 6b no NO gst amount (filed all the input tax claimed even gst amount = 0) If use tax code ZPTX-0% involve minor changes
1. EMP configuration-tax, Item's Default Input Tax Code (Purchase) - HAVE to change to ZPNO changes required
2. Item master : HAVE to change to ZP (export and update manually or tech support change on back end)NO changes required
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)NO changes required
4. Impact on GST-03, 6a NO with supplier value ; 6b NO no gst amount (filed all the input tax claimed even gst amount = 0)
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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-NC, BL, TX-CG, IM-CG
- Sales : SR, DS, DS-ISRV
- Remain unchanged :
- TX-6%
IM-0% (tax on imported goods - 6%)
AJP-6%
AJS-6% - Flat rate: TX-FRS - remain 2%
- Wavelet will update server on 2018-05-31 night
- Replace Item Master, Supplier Master, TX to ZP
- Change Selling Price to excluded gst and update the rounding (based on the feedback on telegram group)
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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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| Advised change the Sales (Output Tax) to Item Price Exclude Excluded Tax method, when perform back dated transaction, easier to do the calculation when key in back dated transaction with on SR-6% 
Purchase (Input Tax) - no changes required if default set to "untick" 
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| title | 3.2: Item Maintenance (Selling Price / Purchase Price) |
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| Menu Path: Control Panel > EMP Configuration > Tax 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.
After server update 
Purchase Prices - If the "Item price include tax rate" box is untick, no action required , price show as Excluded gst
- If the "Item price include tax rate" box is tick (Included gst) , have to export the item master file and change manually, then re-upload the item code
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| title | 3.2 3 Supplier Maintenance |
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| - 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 Default Tax Config for the supplier maintenance should be "empty", follow Item Master (ZP-0%)
- If supplier master: default tax code with TX-6% - HAVE to change to ZP (Wavelet's support change on back-end when update server on 31 May 2018)
- IM - no changes required
- NR - no changes required
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| title | 3.3 4 Customer Maintenance |
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| - Default Tax Config for the customer maintenance should be "empty", follow Item Master (SR-0%)
- 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 ??- no changes required
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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. If there have any hardcode 6%, can get helps from support team to do the adjustment
- 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.
- Menu Path: Inventory > Item > Item Listing
- Select by Category or generate All Data > Export Data
 Image Added - Target Fields for checking Selling Prices
- Default +
- PRICE_LIST
- PRICE_SALE
- PRICE_DISC1
- PRICE_DISC2
- PRICE_DISC3
- PRICE_MIN
- PRICE_MAX
- 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. Input Tax For back-dated transaction (before 1 June) for Input tax claim, GRN, Supplier Invoice, Payment Voucher, Supplier Credit Memo Select the TX-6% Output Tax Scenario: In June 2018, user wants to back-date dated 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 Menu Path: 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 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, the Invoice GST SR-6% settled with Deposit SR-6%
GST output tax result, assume both transaction date on 2018-06-02  Image Added
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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, GST output suspended.
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%.
- With this method, on MAY GST filling cycle, the gst from GST able to claim back, please take note that CREATION DATE MUST BE on MAY
- User needs to re-issue the RCT in June 2018.
- advisable to create new cashbook for these transaction
- the GST output suspended glcode will be updated after the MAY GST Filling
To create PV and knock off with RCT partial deposit, the steps would be as follows: Menu Path : Finance > Payment Voucher > Create  GST report on May 2018 filling cycle 
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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 ; and change the selling price to Excluded gst
- 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
- Step 1: calculate GST amount RM 1,272 * 6/106 = RM 72
- Step 2: calculate Selling Price (Exclude gst) RM 1,272 - RM72 = RM 1,200
 Image Removed- Alternative, SELECT LIST PRICE FROM THE DROP DOWN LIST (the selling price changed to exclude price after server update)
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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 gst adjustments with AJS or AJP
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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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| GST | April | May | June * |
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| 5a | √ | √ | √ | | 5b | √ | √ | 0 |
*assume all SR-0% |
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| title | 10. How to treat Bad Debt Relief before 1 June and Bad Debt Recovered after 1 June |
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Scenario: Bad Debt Relief was done in May 2018, Bad Debt Recovered was done in June 2018.
Answer: Bad Debt Recovered need to have 6% tax rate if it is done in June 2018, if it is related to Bad Debt Relief done in May 2018 or before. 
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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. 
Scenario 2: If 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: User need to manually change the tax rate to 0% for Consignment Billing. As for the Customer Consignment Return (CCI) that was done in June 2018, it will not affect the GST gl code. |
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| title | 1314. 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%.
- Wavelet will help to export the BOM listing before server update.
- After server update, user need to edit the price and upload the BOM listing to the system.
- User need to ensure the updated price at BOM should be correct after 1st June 2018.
Refer to the following link for BOM Upload.
Following are the steps upload the BOM listing with updated price after 1st June 2018: - Target Fields for checking Selling Prices
- Default +
- PRICE_LIST
- PRICE_SALE
- PRICE_DISC1
- PRICE_DISC2
- PRICE_DISC3
- PRICE_MIN
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DS - SR-0% 
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