Section | Field No | Field Name | Remarks | Formula |
| 0 | Amendment | If the Filing Cycle's submission number is not 1, this box will be ticked |
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Part A | 1 | GST No | The company's GST registration number for which this return form is for |
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| 2 | Name of Business | The company's name for which this return form is for |
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Part B | 3 | Taxable Period | Start and End dates of the Filing Cycle |
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| 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 |
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| 5 | Output Tax |
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| 5a | Total Value of Standard Rated Supply | Total taxable amount for Standard-Rated | = SR + DS + DS-ISRV + FR ( amount net ) |
| 5b | Total Output Tax | Total Output Tax | = SR + DS + DS-ISRV + FR + AJS ( gst amount ) |
| 6 | Input Tax |
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| 6a | Total Value of Standard Rated Acquisition | Total taxable amount for Standard-Rated | If *DMR qualify, 6a = TX + IM + FR + TX-CG + TX-ES + TX-RE + TX-IES ( amount net ) Otherwise, 6a = TX + IM + FR + TX-CG + TX-ES + TX-RE ( amount net ) |
| 6b | Total Input Tax | Total Input Tax | If *DMR qualify, 6b = TX + IM + FR + TX-CG + TX-ES + TX-RE + TX-IES + AJP ( gst amount ) Otherwise, 6b = TX + IM + FR + TX-CG + TX-ES + TX-RE + AJP ( gst amount ) |
| 7 | GST Amount Payable |
| If 5b > 6b, 7 = 5b - 6b |
| 8 | GST Amount Claimable |
| If 6b > 5b, 8 = 6b – 5b |
| 9 | Do you choose to carry forward refund for GST |
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Part C | 10 | Total Value of Local Zero-Rated Supplies | Total amount taxable for zero rated supplies | = ZRL + ZDA ( amount net ) |
| 11 | Total Value of Export Supplies | Total amount taxable for export supplies | = ZRE ( amount net ) |
| 12 | Total Value of Exempt Supplies | Total amount taxable for exempt supplies | = 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 ) |
| 14 | Total Value of Goods Imported Under Approved Trader Scheme | Total amount taxable for good imported under ATS | = IS ( amount net ) |
| 15 | Total Value of GST Suspended under Item 14 | Total input tax for good imported under ATS | = IS ( gst amount ) |
| 16 | Total Value of Capital Goods Acquired | Total taxable amount (excluding GST amount) of CAPITAL GOODS ACQUIRED. | Version 1: Total taxable amount of ((GL Codes where Tax Return Section = 16_CAPITAL_GOODS_ACQUIRED) + (Fixed Asset items purchased) ) Version 2: = TX-CG ( amount net ) |
| 17 | Bad Debt Relief | Total amount taxable for 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. | = 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 |
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DMR
De minimis rule (DmR) = exempt supply is RM5,000 or less and 5% or less
= (exempt supplies / total supplies) = not more than RM5,000 and 5%
T = SR + FR + ZRL+ZRE + DS + OS + RS + GS ( amount net )
E = ES ( amount net )
De minimis rule = E / ( E + T )