How To Claim GST Input Tax [Summarized Info Sharing]

Hello there, guys! In this one, we’re now here to explain what one needs to do to claim back their Input Tax (which is business expenses from the GST) from the Royal Malaysia Customs Department.

1. Anything I should know, before I begin to claim my Input Tax from the government?

As we mentioned in another blog post, any GST cannot be claimed on goods and services which are not used for business purposes (or apportioned, if you are a mixed supplier). To even begin claiming your input tax, you would need to be a registered person that holds these invoices:

a. Simplified tax invoice (for claims below RM500)

b. Full tax invoice (for claims above RM500); the tax invoice has to be issued with the registered person’s name, along with the GST amount charged

Of course, there are other things that are related to importation of goods & services, cash payments (like discounts and vouchers given by your business) and supplies made by businesses under the Flat-Rates scheme, but it is only necessary you have your tax invoices if you are a simple business.

2. I have fulfilled those conditions. What next?

Finally, to claim your input tax, just fill in the details of your business expenses in the GST-03 return form; of course, the claim must be made during the taxable period in which the supply/ importation takes place. An example of it is right here:-

To learn how to fill up this form, get the guide from here, whereas the form itself is over here.

Too complicated to understand? View the infographic below to get clearer picture!

If you are a business that uses EasyParcel for sending products, don’t be hesitant to ask us for our GST information, as you may need that to prove your expenses. In fact, here’s the info:-

Company Name:  EasyParcel Sdn Bhd
Company Registration No:  1028666-H
GST No:  000224432128