GAF Checking

GAF Elements

Element		Description
C	Company	Company, Software and Reporting Period
P	Purchase	Records of Purchases made by the Company
S	Supply	Records of Sales made by the Company
L	Ledger	Records of General Ledger
F	Footer	To verify the accuracy of the file being submitted

Elements - Columns Function

Element P

Record Type	Column	Element Name
P	1	Record Identifier
P	2	Supplier Name
P	3	Supplier BRN
P	4	Supplier GST Number
P	5	Invoice Date
P	6	Posting Date
P	7	Invoice Number
P	8	Import Declaration Number
P	9	Line Number
P	10	Product Description
P	11	Purchase Value (in MYR)
P	12	Purchase Value GST Amount
P	13	Tax Code
P	14	Foreign Currency Code
P	15	Purchase Foreign Currency Amount
P	16	Purchase Currency GST Amount

Note: P Records should have tax codes

Element S

Record Type	Column	Element Name
S	1	Record Identifier
S	2	Customer Name
S	3	Customer BRN
S	4	Customer GST No.
S	5	Invoice Date
S	6	Invoice No
S	7	Export Declaration Number
S	8	Line Number
S	9	Product Description
S	10	Supply Value (in MYR)
S	11	Supply Value GST Amount
S	12	Tax Code
S	13	Country
S	14	Foreign Currency Code
S	15	Supply Foreign Currency Amount
S	16	Supply Currency GST Amount

Note: S Records should have tax codes

Element C

Element L

Note: L Records should NOT have tax codes

Element F

GAF Analysis

Go to Extended Module > Malaysia GST > Reports > GST Audit File > GST Audit File (GAF) Version 2
Generate GAF file from EMP system. Ensure to select Text File format when generating GAF.

Open a blank/ new Excel file. Click on the Data tab and click on the From Text function. Select the downloaded GAF file in Text Format.