Analyse the GST Audit File (GAF v.1)
- Jia Pei Chan
- Gracia Surialim
- Syeda Nuzhat Tahseen (Unlicensed)
What is GAF?
Jabatan Kastam Diraja Malaysia (JKDM) will conduct audit on businesses from time to time to ensure that businesses are making correct tax declarations. The GST Audit file is a way for taxpayers to submit information to the GST Custom Auditors.
Why is GAF analysis important?
It is the taxpayer’s responsibility to ensure the GST03 Return is True, Correct and Complete. GAF contains all accounting transactions relating to your business which will be used by JKDM to audit your GST03 Return submitted.
It is therefore imperative that you are able to read and analyze the GAF details for correctness and completeness.
This part will cover:
1. How to extract and analyse GAF using Pivot Tables to find data entry GST tax code errors and generate related GST Audit Reports.
2. Understanding the 5 Record Elements (Company/ Purchase/ Supply/ Ledger/ Footer) in GAF and the Fields found in each Record Elements
How can I submit GAF to Royal Malaysian Customs Department?
There are two types of files that can be submitted, Bar-Delimited File and XML file which contribute to the same goal that the information for auditing purposes will appear the same to auditors.
What is a Bar-Delimited File?
The bar delimited file is separated by the bar character “|”. The bar makes for a better delimiter than commas because it is less likely to be in names and elements in the file.
What are my records in Bar-Delimited GAF?
The bar delimited file is made up of lines that each correspond to a record type, there are five record types:
What are the data types allowed on Bar-Delimited GAF?
The transactions data for bar delimited file that made up of lines must be formatted with a data types as stated below:
Data Type | Description | Example |
C | Currency | 123.45 |
N | Numeric | 123 |
AN | Alphanumeric | 12345678A |
DATE | Date | 31/12/2013 or dd/MM/yyyy |
What is C type of record on Bar-Delimited GAF?
The C Records should contain information about the company for which this file is submitted. There should only be 1 record of this type in any GAF file submitted.
| Record Type | Element # | Element Name | Data Type | Comments |
|---|---|---|---|---|
C | 1 | Record Identifier | AN | Must be a single character corresponding to record type. Must be ‘C’ |
C | 2 | Company Name | AN | The name of the company for which this file is reporting on |
C | 3 | Company BRN | AN | Business registration number for company |
C | 4 | Company GST number | AN | Company’s GST Number |
C | 5 | Period Start | DATE | Filing Period Start Date Must be in format dd/MM/yyyy example: 01/12/2014 |
C | 6 | Period End | DATE | Filing Period End Date Must be in format dd/MM/yyyy example: 31/12/2014 |
C | 7 | File Creation Date | DATE | This should be the date the GAF file is created. Format dd/MM/yyyy example: 31/12/2014 |
C | 8 | Product Version | AN | Accounting software name and version. Example: XYB Accountsoft v.3.0 |
C | 9 | GAF Version | AN | GST Audit File (GAF) version. Must be version ‘2.0’ |
What is P type of records on Bar-Delimited GAF?
The P records should record purchases made by the company defined in the C record.
| Record Type | Element # | Element Name | Data Type | Comments |
|---|---|---|---|---|
P | 1 | Record Identifier | AN | Must be a single character corresponding to record type and must be ‘P’ |
P | 2 | Supplier Name | AN | Name of supplier |
P | 3 | Supplier BRN | AN | Business Registration Number (BRN) of company from which purchase was made (If any) |
P | 4 | Invoice Date | DATE | Invoice Date (Format: dd/MM/yyyy) |
P | 5 | Invoice Number | AN | Invoice Number |
P | 6 | Import Declaration Number | AN | Import Declaration Number (e.g., Customs Form No. 1 (K1), reference number and etc.) |
P | 7 | Line Number | AN | Number of Invoice Line |
P | 8 | Product Description | AN | Description of the product being purchased |
P | 9 | Purchase Value (in MYR) | C | Value of purchase excluding GST in Malaysia Ringgit (RM) |
P | 10 | Purchase Value GST Amount | C | Value of GST in Malaysia Ringgit (RM) |
P | 11 | Tax Code | AN | Tax code as being lookup in tables |
P | 12 | Foreign Currency Code | AN | ISO’s currency codes (3-letter alphabetical code) of foreign Currency. Example: USD, SGD, Rp, AUD |
P | 13 | Purchase Foreign Currency Amount | C | Value of purchase excluding GST in Foreign Currency (If applicable) |
P | 14 | Purchase Currency GST Amount | C | Value of GST amount in Foreign Currency (If applicable) |
What is S type of records on Bar-Delimited GAF?
The S Records should record sales made by the company defined in the C record.
| Record Type | Element # | Element Name | Data Type | Comments |
|---|---|---|---|---|
S | 1 | Record Identifier | AN | Must be a single character corresponding to record type and must be ‘S’ |
S | 2 | Customer Name | AN | Name of customer |
S | 3 | Customer BRN | AN | Business Registration Number (BRN) of company which attain the supply/sale (If any) |
S | 4 | Invoice Date | DATE | Invoice Date (Format: dd/MM/yyyy) |
S | 5 | Invoice No | AN | Invoice Number |
S | 6 | Line Number | AN | Number of Invoice Line |
S | 7 | Product Description | AN | Description for what was sold |
S | 8 | Supply Value (in MYR) | C | Value of supply excluding GST in Malaysia Ringgit |
S | 9 | Supply Value GST Amount | C | Value of GST on supply in Malaysia Ringgit |
S | 10 | Tax Code | AN | Tax code for lookup in tables |
S | 11 | Country | AN | Destination of goods being exported. Example: KOREA |
S | 12 | Foreign Currency Code | AN | ISO’s currency codes (3-letteralphabetical code) of Foreign Currency. Example: USD |
S | 13 | Supply Foreign Currency Amount | C | Value of supply excluding GST in Foreign Currency (If applicable) |
S | 14 | Supply Currency GST Amount | C | Value of GST on supply in Foreign Currency (If applicable) |
What is L type of records on Bar-Delimited GAF?
The L record is used to record general ledger transactions by the company.
Record Type | Element # | Element Name | Data Type | Comments |
|---|---|---|---|---|
L | 1 | Record Identifier | AN | Must be a single character corresponding to record type.Must be ‘L’ |
L | 2 | Transaction Date | DATE | Format: dd/MM/yyyy |
L | 3 | Account ID | AN | General Ledger Code for individual account |
L | 4 | Account Name | AN | Name of individual General Ledger account |
L | 5 | Transaction Description | AN | Transaction Description |
L | 6 | Name | AN | Name of entity involved (if applicable) |
L | 7 | Transaction ID | AN | Transaction ID of unique group number that related with double entries. Example: Recommend format “yyyy-MM-serialNumber”/ “2016-06-00001” |
L | 8 | Source Document ID | AN | Source document number to which line relates (For example, cheque number, invoice number, credit note number, trust receipt number) |
L | 9 | Source Type | AN | Refers to type of transaction such as AR. Refers to the type of transaction such as AR, AP, Inventory, Sales, Purchases, Cash Disbursement, Cash Receipt, General Journal etc. |
L | 10 | Debit | C | Debit Amount |
L | 11 | Credit | C | Credit amount |
L | 12 | Running Balance | C | Balance Amount |
What is F type of records on Bar-Delimited GAF?
The F records are used to verify the accuracy of the file being submitted. Only one F record should ever be included on a file.
Record Type | Element # | Element Name | Data Type | Comments |
|---|---|---|---|---|
F | 1 | Record Identifier | AN | Must be a single character corresponding to record type. Must be ‘F’ |
F | 2 | Purchase Count | N | Number of P records |
F | 3 | Purchase Amount Sum | C | Sum of all purchases |
F | 4 | Purchase GST Amount GST | C | Sum of all GST on purchases |
F | 5 | Supply Count | N | Number of S records |
F | 6 | Supply Amount Sum | C | Sum of all supplies |
F | 7 | Supply GST Amount Sum | C | Sum of GST on all supplies |
F | 8 | Ledger Count | N | Number of L records |
F | 9 | Debit Sum | C | Sum of all debits on all L records |
F | 10 | Credit Sum | C | Sum of all credits on all L records |
F | 11 | Balance Sum | C | Sum of all closing balances for every “ Account ID ” in ledger record . Example: Two Account ID in “L” ledger with two closing balance records of 30 and 70, the amount for F11_SumLCloseBal is the sum of closing balance for both Account ID which is 100. |
What is an XML GAF?
Extensible Markup Language (XML) is a markup language that defines a set of rules for encoding documents in aformatthat is both human-readableandmachine- readable. The design objective of XML emphasize simplicity, generality and usability across the Internet. XML is a textual data format with strong support via Unicode for different human languages. Although the design of XML focuses on documents, it is widely used for the representation of arbitrary data structures such as those used for Audit File.
Where can I get specification or design of the XML GAF?
This is available on the official website of Royal Malaysian Customs Department (Kastam DiRaja Malaysia)
Sample of GAF:
- Country information is available on the output transaction
- Refer to Output Tax Invoice Report
Private & Confidential