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Malaysia GST Registration

Malaysia GST Registration are required to register for the businesses on a voluntarily basis or a business entity needs to check whether it is required to register. When registering for GST, it is important to look at annual sales turnover. Businesses with annual sales turnover exceeding RM500, 000 are liable to be registered under GST. This includes individual, sole proprietorship, partnership, company, estate, trust, union, club, association or any other organizations including a local authority or a government department which is involved in the business of making taxable supplies in Malaysia.

Businesses are required to decide the type of registration that best suits them. Voluntary, group and divisional registration are the three categories to consider.

When determining the annual sales turnover, businesses can take two approaches. They can either look at the total value of taxable supplies of the current month and the previous 11 months, or the total value of taxable supplies of the current month and the next 11 months. However, as it was previously mentioned, businesses may voluntarily apply for registration. This means those who are making taxable supplies and have an annual sales turnover RM500, 000 or below are allowed to register.

Any business who has registered for GST account must remain in the system for at least two years. Once registered, they are required to charge and collect GST on the taxable supplies while also enjoy the benefit of claiming input tax credits and all other facilities provided under law.   

A person who is registered under the Goods and Services Tax Act 2014 is deemed to be a taxable person and is required by law to submit GST-03 to the Director-General, Royal Malaysian Customs Department.

The category of a taxable period will be based on the amount of annual sales. For businesses with annual sales of RM5 Million and above, the taxable period will be monthly. Businesses with less than RM5 Million annual sales will have three months taxable period. GST-03 is to be submitted not later than the last day of the month following the end of the taxable period.

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