GST : Manual or Electronic Receipts / Tax Invoice?

1. You may come across with Custom saying that

Business owners registered with the goods and services tax (GST) are only allowed to issue written invoices or receipts on technical grounds.

Customs Department GST division director Datuk T. Subromaniam said business premises were only allowed to issue manually written receipts temporarily until technical problems were resolved.

"It should be printed. Only when the machine or system breaks down or when there is an electricity supply disruption (are written invoices allowed).

"We do not allow issuing of written receipts indefinitely."

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2. However, it is the custom themselves provide the following guideline that Electronic or Manual for a tax invoice is allowable as below.

You may find it under Tax Invoice and Record Keeping Guideline page 15.

3. In the confusion of the above, sometime Custom has yet to finish their sentences.

Subromaniam said retailers such as mini markets were not allowed to issue handwritten invoices except pre-printed invoices.

He said pre-printed invoices must be printed with tax invoice, GST ID number, GST amount and others.

You may find the news link below:-

4. With the latest updates :
The Customs Department will allow traders to use their hand-written, pre-printed invoices to charge the Goods and Services Tax (GST) until the end of September.
Its GST Division director Datuk Subromaniam Tholasy however said these invoices would have had to be printed before the tax was implemented, and it only applies to hardware shops, restaurants, mini markets, grocery and sundry shops, book stores, pharmacies, eateries and places of entertainment. 

He also urged shop owners to invest in the POS system and GST-compliant cash registers as soon as possible to facilitate transactions between them and their consumers without any confusion.

You may find the news link below:-

In summary, it is advisable to change to a computerized or cash register system while they are forgetful about RM1000 GST e-voucher is just a very small amount to accommodate the changes. Some has not yet to receive the payment since last year submission.


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