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Generation of GST Audit File (GAF)
Generation of GST Audit File (GAF)
- Diela Kasim (Unlicensed)
- Gracia Surialim
- Harun Daud Patel (Unlicensed)
Owned by Diela Kasim (Unlicensed)
Menu Path: Extended Modules > Malaysia GST > GST Audit File
Note: Please click here to find out updated information about Generation of GST Audit File (GAF)
1. Explanations
Businesses do not need to submit GAF file as part of the monthly filing to Royal Custom. However, Royal Custom may request for this file for audit purpose.
To generate GAF file, you will need to first do Input and Output Tax Filing. Thus, only filed transactions will appear in the GAF file.
- more on Input Tax Filing for Purchase Transactions (Full Tax Claimable)
- more on Output Tax Filing for Sales Transactions (Full Tax Claimable)
GAF file is split into the below sections :
| Record Type | Section | Types of Transactions |
| C | Company | |
| P | Purchases | Supplier Invoice, Supplier Credit Memo, Payment Voucher |
| S | Supply | Customer Invoice, Customer Credit Memo, Receipt |
| L | Ledger | |
| F | Footer |
Details shown for each of the sections :
| Record Type | Element # | Element Name | Data Type | Comments |
| C | 1 | Record Identifier | AN | always '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 in dd/MM/yyyy format |
| C | 6 | Period End | DATE | Filing Period End Date in dd/MM/yyyy format |
| C | 7 | File Creation Date | DATE | The date the file is created in dd/MM/yyyy format |
| C | 8 | Product Version | AN | WaveletEMPv2.10 |
| C | 9 | GAF Software | AN | GAFv1 |
| Record Type | Element # | Element Name | Data Type | Comments |
| P | 1 | Record Identifier | AN | Always 'P' |
| P | 2 | Supplier Name | AN | Name for supplier. |
| P | 3 | Supplier BRN | AN | BRN for company from which purchase was made. |
| P | 4 | Invoice Date | DATE | Invoice Date. Format dd/MM/yyyy |
| P | 5 | Invoice No | AN | Invoice Number |
| P | 6 | Import Declaration Number | AN | |
| P | 7 | Line Number | AN | Line number |
| P | 8 | Product Description | AN | Description for what was purchased |
| P | 9 | Purchase Value (in MYR) | C | Example: 14901.20 |
| P | 10 | Purchase Value GST Amount | C | Example: 894.07 |
| P | 11 | Tax Code | AN | Example: TX |
| P | 12 | Foreign Currency Code | AN | Example: USD |
| P | 13 | Purchase Foreign Currency Amount | C | 1000.00 |
| P | 14 | Purchase Currency Purchase Amount GST | C | 60.00 |
| Record Type | Element # | Element Name | Data Type | Comments |
| S | 1 | Record Identifier | AN | Always 'S' |
| S | 2 | Customer Name | AN | Name of customer. |
| S | 3 | Customer ID | AN | BRN for customer. |
| S | 4 | Invoice Date | DATE | Invoice Date |
| S | 5 | Invoice No | AN | Invoice Number |
| S | 6 | Line Number | AN | Line number |
| S | 7 | Product Description | AN | Description for what was sold |
| S | 8 | Sales Value (in MYR) | C | Example: 14901.20 |
| S | 9 | Sales Value GST Amount | C | Example: 894.07 |
| S | 10 | Tax Code | AN | Example: SR |
| S | 11 | Foreign Currency Code | AN | Example: USD |
| S | 12 | Sales Foreign Currency Amount | C | 1000.00 |
| S | 13 | Sales Currency Purchase Amount GST | C | 60.00 |
| Record Type | Element # | Element Name | Data Type | Comments |
| L | 1 | Record Identifier | AN | Always 'L' |
| L | 2 | Transaction Date | DATE | Format: dd/MM/yyyy |
| L | 3 | Account ID | AN | The GL Code PKID |
| L | 4 | Account Name | AN | The GL Code Name |
| L | 5 | Transaction Description | AN | Transaction Description |
| L | 6 | Name | AN | Name of entity involved (if applicable) |
| L | 7 | Transaction ID | AN | Transaction ID |
| L | 8 | Source Document ID | AN | Source document number to which line relates |
| L | 9 | Source Type | AN | Refers to type of transaction such as AR |
| L | 10 | Debit | C | Debit Amount. For Example 540.04" |
| L | 11 | Credit | C | Credit amount. For Example 120.00 |
| L | 12 | Balance | C | The GL Code Balance |
| Record Type | Element # | Element Name | Data Type | Comments |
| F | 1 | Record Identifier | AN | Always '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 balances on all L records |
2. Guide
This function is located @ Extended Modules > Malaysia GST > Reports > GST Audit File
Sample GAF file
For GAF V2, the posted date will change to invoice date
refer to Analyse the GST Audit File (GAF v.2) for analysis
Related WIKI Pages:
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