FAQ - GST 0% (from 1 June 2018)

Q1. GST下降为0%后,我们是否还需要呈报GST-03? GST reduced to 0%, do we still need to submit GST-03?

🔈是的,GST注册商家还是需要准时呈报GST-03表格. YES! GST-registered person still need submit GST-03 on time.

Q2. 如果我的消费税课税期为4月1日到6月30日,我是否还需要缴付GST给关税局? If my next GST submission period is from 1st April to 30th June, do I need to make payment to CUSTOM for GST?

🔈是的,4月1日至5月31日所收到的GST还是需要呈报及缴付给政府。 YES! GST registered person still need to make payment for the GST collected from 1st April to 31st May to CUSTOM.

Q3. 我该如何处理6月1日起的GST? What should I do starting from 1st June?

🔈您只需将现有的会计软件的所有GST税率在6月1日时调整到0%,其他的照常。 You need to change your accounting system GST 6% to 0%, others remain the same.

Q4. 目前关税局还未退还我多付的GST,我是否还可以获得退款? Am I still able to get the refund from CUSTOM for those GST haven refunded to me?

🔈所有关税局的退款还是会退回给GST注册商家 All the GST refund will be refunded to GST registrant once it is approved

Q5. 我刚达到500,000的销售,我是否还需向关税局注册GST户口? I just reach RM500k sales threshold, do I still need to register for GST?

🔈由于目前正在过渡期,因此我们建议您还是根据现有法案继续注册GST户口以避免不必要的罚款。 As we are still in transition period, we suggest that you still follow the GST rules and register for GST to avoid unnecessary penalty.

Q6. 我是否需要更改GST的Tax code? Do I need to change GST Tax code?

🔈不需要,只要跟着目前的Tax code处理GST就可以了。 No need. Just use the GST Tax code as usual.

Q7. 如果我不是GST注册商家,但是我的现有存货包含6%GST,我是否可以索回? I am not a GST registrant and currently holding stock which included 6% GST, can I get a refund for the 6% GST charged?

🔈不能,以缴付给供应商的6%将不能被退税。 Nope, for those GST paid to supplier will not be refunded, as you are not a GST registrant.

Q8. 消费税改为0%后,我是否还是需要用Tax Invoice的格式发出发票(Invoice)? GST rate set to 0%, do I still need to issue invoice according Tax Invoice format?

🔈是的,您的发票还是需要根据现有GST法令的格式发出。 Yes! You still need to issue Tax Invoice according to GST Act 2014.

Q9. 我是否可以现在发货但是6月1日才以0%GST开出发票? Can I deliver my goods now but only issue 0% Tax Invoice on the 1st June?

🔈根据GST法令,你需要根据发货日发出有6%GST的发票 According GST Act 2014, you still need to issue 6% GST Tax Invoice according to your goods delivery date.

Q10. 如果我的消费税课税期为4月1日到6月30日,GST-03表格的课税额要怎么填? If my next GST submission period is from 1st April to 30th June, how should I submit my GST-03?

🔈您还是需要将4月到6月的总销售额(Total value of standard rate supply)与消费额(Total value of standard rate acquisition)填上,只是Output tax与Input Tax 填入4月到5月(6月为0%)的数额就可以了 On your GST-03 form, you still need to fill up the "Total value of standard rate supply" and "Total value of standard rate acquisition", then fill up the "Output Tax" and "Input Tax" for the month April and May (June will be 0%).

Q11. 如果我是GST注册商家,我是否该停止进货? If I am a GST registrant, should I put on hold for my purchases?

🔈您在5月购买货物的GST还是可以扣除的。所以对货物成本价格没有影响。 There will be no effect, as GST output paid in May's purchases can be used to offset with Input Tax.

Q12. SST(销售税)会在6月1日实施吗? Will SST (Sales and Services Tax) start on 1st June?

🔈目前还没有收到官方消息 As of 17 May, we have not received any news from the official.

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Last Updated in 2020 by BISPOINT Group