Section | Field No | Field Name | Remarks | Formula Version 1: | Formula Version 2: (2 March 2017) |
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 | = 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) | |
6b | Total Input Tax | Total Input Tax | 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) | |
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 | ||||
Part C | 10 | Total Value of Local 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 GST Suspended under Item 14 | Total input tax for good imported under ATS | = IS (gst amount) | = IS | |
16 | Total Value of Capital Goods Acquired | Total taxable amount (excluding GST amount) of CAPITAL GOODS ACQUIRED. | Total taxable amount of ( (GL Codes where Tax Return Section = 16_CAPITAL_GOODS_ACQUIRED) + (Fixed Asset items purchased) ) | = 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 ) | = 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 ) | = 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
= (exempt supplies / total supplies) = not more than RM5,000 and 5%
T = SR + FR + ZRL+ZRE + DS + OS + RS + GS ( amount net )
T = SR + ZRL + SDA + SRE + DS + RS + GS + OS -TXM + NTX
E = ES ( amount net )
De minimis rule = E / ( E + T )
