<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/000040" xml:lang="en">
   <Header>
      <Title>GST03 Return form for accounting tax</Title>
      <Keyword type="header" order="d1e1625284">
         <Level1>GST tax, GST03 return form,</Level1>
      </Keyword>
   </Header>
   <AimSection>
      <Paragraph>The GST-03 form is used to maintain the GST tax for every
		taxable person. The required information must be specified in the sections in
		the return form. This form is printed and submitted (online or physically) to
		RCMD (Royal Malaysian Customs Department).</Paragraph>
   </AimSection>
   <GeneralSection>
      <Paragraph>This table displays the sections of the GST 03 form that are
		updated based on the GST related processes:</Paragraph>
      <TABLE border="1" borderstyle="default" space-and-orientation="indented-estimated">
         <THEAD noTR="1">
            <TR valign="middle" no="1" isLast="true">
               <TD valign="middle" align="center" rowspan="1" colspan="1">Name of the section in GST return</TD>
               <TD valign="middle" align="center" rowspan="1" colspan="1">Description</TD>
            </TR>
         </THEAD>
         <TBODY noTR="15">
            <TR no="1" isLast="false">
               <TD rowspan="1" colspan="1">Field 5
				a</TD>
               <TD rowspan="1" colspan="1">Total Value of Standard Rated Supply (excluding
				GST)</TD>
            </TR>
            <TR no="2" isLast="false">
               <TD rowspan="1" colspan="1">Field 5 b</TD>
               <TD rowspan="1" colspan="1">Total Output Tax (Inclusive of Tax
				Value on Bad Debt Recovered and other Adjustments)</TD>
            </TR>
            <TR no="3" isLast="false">
               <TD rowspan="1" colspan="1">Field 6
				a</TD>
               <TD rowspan="1" colspan="1">Total Value of Standard Rated Acquisition (excluding
				GST)</TD>
            </TR>
            <TR no="4" isLast="false">
               <TD rowspan="1" colspan="1">Field 6 b</TD>
               <TD rowspan="1" colspan="1">Total Input Tax (Inclusive of Tax Value
				on Bad Debt Relief and other Adjustments)</TD>
            </TR>
            <TR no="5" isLast="false">
               <TD rowspan="1" colspan="1">Field 7</TD>
               <TD rowspan="1" colspan="1">GST
				Amount that is Payable (Item 5b-6b)</TD>
            </TR>
            <TR no="6" isLast="false">
               <TD rowspan="1" colspan="1">Field 8</TD>
               <TD rowspan="1" colspan="1">GST Amount
				that is Claimable (Item 6b-5b)</TD>
            </TR>
            <TR no="7" isLast="false">
               <TD rowspan="1" colspan="1">Field 10</TD>
               <TD rowspan="1" colspan="1">Total Value of
				zero rated supplies</TD>
            </TR>
            <TR no="8" isLast="false">
               <TD rowspan="1" colspan="1">Field 11</TD>
               <TD rowspan="1" colspan="1">Total Value of export
				supplies</TD>
            </TR>
            <TR no="9" isLast="false">
               <TD rowspan="1" colspan="1">Field 12</TD>
               <TD rowspan="1" colspan="1">Total Value of exempt
				supplies</TD>
            </TR>
            <TR no="10" isLast="false">
               <TD rowspan="1" colspan="1">Field 13</TD>
               <TD rowspan="1" colspan="1">Total Value of supplies granted GST
				relief</TD>
            </TR>
            <TR no="11" isLast="false">
               <TD rowspan="1" colspan="1">Field 14</TD>
               <TD rowspan="1" colspan="1">Total Value of goods imported under
				ATS</TD>
            </TR>
            <TR no="12" isLast="false">
               <TD rowspan="1" colspan="1">Field 15</TD>
               <TD rowspan="1" colspan="1">Total Value of GST suspended under item
				14</TD>
            </TR>
            <TR no="13" isLast="false">
               <TD rowspan="1" colspan="1">Field 16</TD>
               <TD rowspan="1" colspan="1">Total Value of capital goods acquired
				(excluding GST)</TD>
            </TR>
            <TR no="14" isLast="false">
               <TD rowspan="1" colspan="1">Field 17</TD>
               <TD rowspan="1" colspan="1">Total Value of Bad Debt
				Relief (excluding GST)</TD>
            </TR>
            <TR no="15" isLast="true">
               <TD rowspan="1" colspan="1">Field 18</TD>
               <TD rowspan="1" colspan="1">Total Value of Bad
				Debt Recovered (excluding GST)</TD>
            </TR>
         </TBODY>
      </TABLE>
   </GeneralSection>
   <GeneralSection>
      <SectionTitle>Filling from source</SectionTitle>
      <Paragraph>Tax payers can procure the GST forms in one of the following
		ways:</Paragraph>
      <List>
         <ListItem>e-services users can Download the GST-03 form from the GST
		  portal.</ListItem>
         <ListItem>non e-services users can Download and print the GST-03 form
		  from the GST portal;</ListItem>
         <ListItem>Users can get a copy of the return form from the nearest GST
		  office.</ListItem>
      </List>
   </GeneralSection>
   <GeneralSection>
      <SectionTitle>Submission time for GST Return form</SectionTitle>
      <Paragraph>The GST return form must be submitted at the end of taxable
		periods, to the Director General by the last day of the month following the end
		of the taxable period. In case the tax payer's taxable period does not end on
		the last day of the month, the GST return can be submitted not later than the
		last day of the thirty (30) days period from the end of the varied taxable
		period.</Paragraph>
   </GeneralSection>
   <GeneralSection>
      <SectionTitle>Process to submit GST Return</SectionTitle>
      <Paragraph>The options to submit the GST return:</Paragraph>
      <List>
         <ListItem>Electronically</ListItem>
         <ListItem>Sending by post, to the GST Processing Centre</ListItem>
         <ListItem>Submitting the form at the GST Processing Centre in person.</ListItem>
      </List>
      <Note>
         <SectionTitle>Note</SectionTitle>
         <Paragraph>The GST return must be filed, irrespective of the tax
		  obligation.</Paragraph>
      </Note>
   </GeneralSection>
</ManualTopic>