Explanation
Businesses can claim Input Tax once an Invoice is received from the supplier, regardless if the business has paid for the Invoice.
However, if after 6 months, the business still have not paid for the Invoice, either fully / partially, the business will have to declare this particular Invoice as AP Bad Debt, which will increase the Output Tax for the month.
Guide
1. Control Panel > System Admin > EMP Configurations > Tax > Sales (Output Tax) : assign a GL Code as Default GL Code for AP Bad Debt Relief ( Refer to GST Setup User Guide, 3.2: Sales (Output Tax)
2. Extended Modules > Malaysia GST > AP Bad Debt Relief
3. Select the Invoice to declare Bad Debt, than click "Declare Bad Debt"