Explanation

When businesses are giving out the inventory as gifts or own consumption, the government wants to collect GST no less than the INPUT tax. This is so that government will never over refund the business, as the Output Tax will always be higher than or equal to the Input Tax.

Thus, you may use the regular Full Screen Cash Sale / Invoice Sale to record Deemed Supply, as long as the selling price is equal or higher than the cost price.

Guide

If you use Full Screen Cash Sale to record Deemed Supply, you may create a dedicated Cash Book to charge the collection to.

If you use Invoice to record Deemed Supply, you may use Credit Memo to contra the Invoice.