PUTRAJAYA, Aug 17 — Six categories of retailers are obliged to issue tax invoices or receipts that comply with the Goods and Services Tax (GST) legislation to customers, with effect from Oct 1.

Malaysian Customs director-general, Datuk Seri Khazali Ahmad said the retailers concerned were required to issue the invoices via the Point-of-Sales (POS) system or through the cash registers.

The six categories of retailers are hardware shops, restaurants including coffee shops, mini-markets and grocery stores, bookstores, pharmacies and entertainment centres.

“Apart from these business categories, all who have registered with GST may issue tax invoices or receipts printed via computers that comply with the GST Act requirements, or pre-printed invoices,” Khazaali said in a statement, here, today.

He also reminded that using handwritten tax invoices or receipts would not be permitted for all registered categories from Oct 1, 2015.

In addition, Khazali said the list of suppliers or POS software vendors who had received advice and achieved the standard requirements of GST (up to Aug 6) had been included in the GST portal.

“The Royal Malaysian Customs Department advises consumers to get tax invoices or receipts to ensure that goods and services received from those who have registered with GST, comply with the legislation.” In this regard, he said 98 per cent of traders had submitted GST-03 statements for monthly tax periods, while 86.6 per cent of those with a quarterly tax period had done so.

“For those who are still unaware of the method of sending the statements as it is their first time, the Customs Department has decided to extend the deadline of sending in the GST-03 statements until Aug 24.

Khazali said that if there were registrants who still failed to submit GST-03 statements after the said period, ‘auto assessment’ would be done as stipulated in the provisions of the GST regulation. — Bernama