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As the 2014 Budget announced by Malaysian government on 25th October 2013, Goods & Service Tax (GST) would be implemented in Malaysia by year 1st April, 2015. It is also meant to replace the current Sales and Service Tax (SST).

GST, which is also known as VAT or the value added tax in many countries is a multi-stage consumption tax on goods and services.
GST is levied on the supply of goods and services at each stage of the supply chain from the supplier up to the retail stage of the distribution. Even though GST is imposed at each level of the supply chain, the tax element does not become part of the cost of the product because GST paid on the business inputs is claimable.

GST is a broad based consumption tax covering all sectors of the economy i.e. all goods and services made in Malaysia including imports except specific goods and services which are categorized under zero rated supply and exempt supply orders as determined by the Minister of Finance and published in the Gazette.

The basic fundamental of GST is its self-policing features, which allow the businesses to claim their Input tax credit by way of automatic deduction in their accounting system. This eases the administrative procedures on the part of businesses and the Government. Thus, the Government’s delivery system will be further enhanced.



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  • Analyze and understand the implications of GST on your business.
  • Identity and review business activities in line with GST.
  • How to effectively overcome implementation, compliance and enforcement issues.
  • Treatment of transitional issues upon implementation of GST.






  • Practical sessions using presentation with hands-on exercises, case studies, and roleplays will be used to teach participants to grasp the TNA concept.
  • Templates for TNA Reporting will be recommended at the end of the course.


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8.30am Registration
9.00am Course Begins
GST: An Overview

  • Global GST Scene
  • GST Malaysia: Applicable Legislation
  • Objectives of GST
  • Rationale for Implementation

GST: A Brief Definition
GST: How Does It Work

  • Registering your Business
  • Issuing Tax Invoices
  • Accounting for GST
  • Filing Tax Returns
  • Input Tax Credit Mechanism
  • Claiming GST Refunds
  • Paying GST
  • Offences
  • Review and Appeals

Scope and charge to tax

  • Types of Supply
  • Standard Rated Supply
  • Zero Rated Supply
  • Exempt Supply
  • Out of Scope Supply

Tests for GST

  • What is a Supply
  • Taxable Supply
  • Taxable Person
  • Concept of Business

Input Tax, Output Tax and Credit Mechanism
Concept of Supply

  • Place of Supply
  • Time of Supply
  • Value of Supply

5.00pm : Wrap Up
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