Item 15 of GST-03 return (Guide on 2 March 2018)

Q21. RMCD has made amendments to the GST Regulations to require a registered person gives details of the total value of other supplies in item 15 of GST-03 returns. When the effective date of this amendment?

A21. RMCD has made amendments in the regulations through Goods and Services and Services Regulations (Amendment) 2017 related to GST-03 return. These amendments require a registered person to declare the total value of other supplies in item 15 of GST-03 returns. These amendments come into force on 1st January 2018. However, a registered person has been given a grace period of 6 months until 30th June 2018 to prepare their accounting system to adopt these changes. Until 30th June 2018, is not a mandatory requirement for a registered person to declare his total value of other supplies in the GST-03 return.


Q22. What are the type of transactions or supplies that should be included in item 15 of GST-03 return?

A22. The transactions or supplies that should be included in item 15 of GST-03 return are as follows;

SUPPLIES PROPOSED TAX CODE
Disregarded supplies: GS
Supplies where tax is not chargeable: NTX
Supplies under Approved Jeweller Scheme: (AJS) SR-JWS
Supplies made outside Malaysia or not within the scope of GST.: OS-TXM, OS

The registered person is also required to include other transactions into item 15 of GST-03 return, where it is involved payments that are received from another party or are treated as an income to the business. Example of such transactions including;
i. Disbursement
ii. Contribution, grant, sponsorship or compensation received from another party.
iii. Transactions which are treated as neither a supply of goods nor services under Second Schedule of GST Act 2014 except payment or contribution made to pension, provident or social security fund (i.e EPF, SOCSO etc)
iv. etc.
Proposed tax code for the above transactions is OS.

Q23. What are the type of transactions or supplies that should not be included in item 15 of GST-03 return?

A23. Registered is not required to include the transactions into item 15 of GST-03 return, where it is involved payments that are made to another party or are treated as expenses to the business. Example of such transactions including;
i. Goods given for free and cost to the donor is less than RM500.
ii. Payment/contribution made to EPF or SOCSO.
iii. Salary or allowance
iv. Accounting transactions for example depreciation, classification of accounts and etc.
v. etc.
Proposed tax code for the above transactions is NS.
 

INQUIRY
For any inquiries for this guide please contact:
Accounting Software Unit,
Sector VII, GST Division,
Royal Malaysian Customs Department
Level 4, Block A, Menara Tulus,
No. 22, Persiaran Perdana, Presint 3,
62100 Putrajaya.
Email: acct.software@customs.gov.my or jkdm.soft@gmail.com