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Tax Filing for Blocked GST Input Tax

Tax Filing for Blocked GST Input Tax

Owned by Siti Norhidayah
Last updated: 2017-Apr-20 by Jia Pei Chan

There are some Goods & Services Tax (GST) that cannot be claimed while doing purchases or expenses, which is called Blocked Input Tax Credit.

Any input tax that incurred need to be exclude from any credit under following situation:

  • Supply or importation of passenger car (including lease of passenger car)
  • Club subscription fee (recreational or sporting purposes)
  • Medical and personal accident insurance premium
  • Medical expenses (for example, wheel chair)
  • Family benefits for employees
  • Entertainment expenses except for employees and existing customers


Step 1: Control Panel → System Admin → EMP Configuration → Tax → Purchase (Input Tax)

Step 2: Fill up the Default GL Code for Blocked GST Input Tax → Refer to GST Setup User Guide 2015-04-01, suggestion: gstExpenses

Step 3: Create SINV "Supplier Invoice Create" or Create Payment Voucher "Create Payment Voucher" → choose "BL" Tax Code

Step 4: Please proceed with the Input Tax Filling Step (Input Tax Filing)

Step 5: Once the SINV or PV is filed, a new Journal Transaction will be created as below


GLCode DrCr 
Default GL Code
XX
Default GL Code for Blocked GST Input TaxXX

Example: 

Journal before Input tax filling

Journal After filed Input tax


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