Amendment to Malaysia’s GST Return

Malaysia’s Customs Department has announced that with effect from 23 August 2016, GST registrants that want to amend their GST Return are required to observe the regulations and procedures in accordance with Regulation 69 of the GST Regulation 2014 . The amendment can be made via online via Taxpayer Access Point (TAP).

The regulation stated that there are no limit to the number of amendments that can be made until the due date of filing. This mean you may make as many submission and subsequent amendments before the due date. However, even this is permissible, it raises the questions of the accuracy of your GST computations and may subject you to queries by the Customs Department.

GST registrants are allowed to make one amendment only after the due date of filing. The amendment can be made within 30 days (for monthly taxable period) or 90 days (for quarterly taxable period). All amendment made are subject to approval.

This new regulation makes it clear as to how GST registrants can go about making amendments to their submitted GST Returns. As errors sometimes are only discovered after audit or subsequent checks, it will hopefully increases GST registrants’ self compliance level in making sure the accuracy of the GST Returns.


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