Malaysia’s GST Return Submission

In Malaysia, every GST registered person is required to submit the Form GST-03 return to Malaysian Customs either every 1 month or 3 months, depending on the annual revenue of all taxable supplies of the GST registered person.

A GST registered person has to submit the Form GST-03 return every 1 month if it has an annual revenue of RM5 million or more. For those that has an annual revenue of less than RM5 million, then the submission of Form GST-03 return is every 3 months. In both cases, the deadline for filing the return is not later than the last day of the month following the end of the taxable period.

There are 2 ways to calculate the annual revenue (in a 12 month period) for Malaysian GST purposes.

  • The historical method

GST exclusive value of the supplies in the current month plus value of taxable supplies made in the preceding 11 months

  • The future method

GST exclusive value of supplies made in the current month plus the value of supplies likely to be made in the next 11 months

Therefore, it is important for a GST registered person to continuously monitor their annual revenue based on the above mentioned method in order to ensure their GST filing frequency is correct.


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