Analyse the GST Audit File (GAF v.2)

What is GAF?

GAF or The GST Audit file is a way for taxpayers to submit information relevant to auditors in response to an audit request on information for auditing purposes. The information provided includes company identifications, names, supply & purchases, and general ledger transactions. There is also a footer record to ensure file integrity.

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:

Record Type	Information on
C	Company
P	Purchase
S	Supply
L	Ledger
F	Footer

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 a 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	Header	Comments
C	1	Record Identifier	AN	C	Must be a single character corresponding to record type. Must be ‘C’
C	2	Company Name	AN	C2_CompanyName	The name of the company for which this file is reporting on
C	3	Company BRN	AN	C3_CompanyBRN	Business registration number for company
C	4	Company GST number	AN	C4_CompanyGSTNo	Company’s GST Number
C	5	Period Start	DATE	C5_PeriodStart	Filing Period Start Date Must be in format dd/MM/yyyy example: 01/12/2014
C	6	Period End	DATE	C6_PeriodEnd	Filing Period End Date Must be in format dd/MM/yyyy example: 31/12/2014
C	7	GAF Creation Date	DATE	C7_GAFCreationDate	This should be the date the GAF file is created. Format dd/MM/yyyy example: 31/12/2014
C	8	Software Version	AN	C8_SoftwareVersion	Accounting software name and version. Example: XYB Accountsoft v.3.0
C	9	GAF Version	AN	C9_GAFVersion	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	Header	Comments
P	1	Record Identifier	AN	P	Must be a single character corresponding to record type and must be ‘P’
P	2	Supplier Name	AN	P2_SupplierName	Name individual/company/businesses of supplier
P	3	Supplier BRN	AN	P3_SupplierBRN	Business Registration Number (BRN) of company from which purchase was made (If any)
P	4	Supplier GST Number	AN	P4_SupplierGSTNo	GST registration number of company from which purchase was made (If any)
P	5	Invoice Date	DATE	P5_InvoiceDate	Invoice Date (Format: dd/MM/yyyy)
P	6	Posting Date	DATE	P6_PostingDate	Posting Date (Format: dd/MM/yyyy ) Find out more about posting date
P	7	Invoice Number	AN	P7_InvoiceNo	Invoice Number
P	8	Import Declaration Number	AN	P8_ImportK1No	Import Declaration Number (e.g., Customs Form No. 1 (K1), reference number and etc.)
P	9	Line Number	AN	P9_LineNo	Number of Invoice Line
P	10	Product Description	AN	P10_ProductDescription	Description of the product being purchased
P	11	Purchase Value (in MYR)	C	P11_PValueMYR	Value of purchase excluding GST in Malaysia Ringgit (RM)
P	12	Purchase Value GST Amount	C	P12_PGSTValueMYR	Value of GST in Malaysia Ringgit (RM)
P	13	Tax Code	AN	P13_TaxCode	Tax code as being lookup in tables
P	14	Foreign Currency Code	AN	P14_FCYCode	ISO’s currency codes (3-letter alphabetical code) of foreign Currency. Example: USD, SGD, Rp, AUD
P	15	Purchase Foreign Currency Amount	C	P15_PValueFCY	Value of purchase excluding GST in Foreign Currency (If applicable)
P	16	Purchase Currency GST Amount	C	P16_PGSTValueFCY	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	Header	Comments
S	1	Record Identifier	AN	S	Must be a single character corresponding to record type and must be ‘S’
S	2	Customer Name	AN	S2_CustomerName	Name of customer
S	3	Customer BRN	AN	S3_CustomerBRN	Business Registration Number (BRN) of company which attain the supply/sale (If any)
S	4	Customer GST No	AN	S4_CustomerGSTNo	GST registration number of company from which supply was made (If any)
S	5	Invoice Date	DATE	S5_InvoiceDate	Invoice Date (Format: dd/MM/yyyy)
S	6	Invoice No	AN	S6_InvoiceNo	Invoice Number
S	7	Export Declaration Number	AN	S7_ExportK2No	Export Declaration Number. (e.g., Customs Form No. 2)
S	8	Line Number	AN	S8_LineNo	Number of Invoice Line
S	9	Product Description	AN	S9_ProductDescription	Description for what was sold
S	10	Supply Value (in MYR)	C	S10_SValueMYR	Value of supply excluding GST in Malaysia Ringgit
S	11	Supply Value GST Amount	C	S11_SGSTValueMYR	Value of GST on supply in Malaysia Ringgit
S	12	Tax Code	AN	S12_TaxCode	Tax code for lookup in tables
S	13	Country	AN	S13_Country	Destination of goods being exported. Example: KOREA
S	14	Foreign Currency Code	AN	S14_FCYCode	ISO’s currency codes (3-letteralphabetical code) of Foreign Currency. Example: USD
S	15	Supply Foreign Currency Amount	C	S15_SValueFCY	Value of supply excluding GST in Foreign Currency (If applicable)
S	16	Supply Currency GST Amount	C	S16_SGSTValueFCY	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	Header	Comments
L	1	Record Identifier	AN	L	Must be a single character corresponding to record type.Must be ‘L’
L	2	Transaction Date	DATE	L2_TransactionDate	Format: dd/MM/yyyy
L	3	Account ID	AN	L3_AccountID	General Ledger Code for individual account
L	4	Account Type	AN	L4_AccountType	Type of account- Profit and Loss (PL) or Balance Sheet (BS), or Retained Earning (RE)
L	5	Account Name	AN	L5_AccountName	Name of individual General Ledger account
L	6	Transaction Description	AN	L6_TransactionDescription	Transaction Description
L	7	Entity Name	AN	L7_EntityName	Name of entity involved (if applicable)
L	8	Transaction ID	AN	L8_TransactionID	Transaction ID of unique group number that related with double entries. Example: Recommend format “yyyy-MM-serialNumber”/ “2016-06-00001”
L	9	Source Document ID	AN	L9_SourceDocID	Source document number to which line relates (For example, cheque number, invoice number, credit note number, trust receipt number)
L	10	Source Type	AN	L10_SourceType	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	11	Debit	C	L11_Debit	Debit Amount
L	12	Credit	C	L12_Credit	Credit amount
L	13	Running Balance	C	L13_RunningBalance	Running 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	Header	Comments
F	1	Record Identifier	AN	F	Must be a single character corresponding to record type. Must be ‘F’
F	2	Purchase Count	N	F2_CountPRecord	Number of P records
F	3	Purchase Amount Sum	C	F3_SumPValueMYR	Sum of all purchases
F	4	Purchase GST Amount GST	C	F4_SumPGSTValueMYR	Sum of all GST on purchases
F	5	Supply Count	N	F5_CountSRecord	Number of S records
F	6	Supply Amount Sum	C	F6_SumSValueMYR	Sum of all supplies
F	7	Supply GST Amount Sum	C	F7_SumSGSTValueMYR	Sum of GST on all supplies
F	8	Ledger Count	N	F8_CountLRecord	Number of L records
F	9	Debit Sum	C	F9_SumLDebit	Sum of all debits on all L records
F	10	Credit Sum	C	F10_SumLCredit	Sum of all credits on all L records
F	11	Closing Balance Sum	C	F11_SumLCloseBalance	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).

What are the accepted data types on XML GAF?

Data Type	Description	Example
type="HundredBillionWith2Decimal.Type"	Currency	123.45
type="xs:long"	Numeric	123
type="String50.Type"	Alphanumeric	12345678A
type="xs:date" default="9999-12-31"	Date	9999-12-31 or yyyy-MM-dd

What are the Records on XML GAF?

Record Type	Meaning
<xs:element name="CompanyInformation">	Company Information
<xs:element name="PurchaseListing">	Purchase Listing
<xs:element name="SupplyListing">	Supply Listing
<xs:element name="GeneralLedger">	General Ledger
<!-- definition of attributes -->	Footer

Sample of GAF:

Country information is available on the output transaction
Refer to Output Tax Invoice Report