Malaysian GST Process, Claim Procedures and Cost Saving Measures

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Price: RM 1,180.00
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Suite 306, 2nd Floor, Block C, Glomac Business Centre
Jalan SS6/1, Kelana Jaya, 47301 Petaling Jaya

Contact: Shafinaah
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Malaysian GST Process, Claim Procedures and Cost Saving Measures 


15 & 16 January 2014, Wed & Thurs, 9 am to 5 pm, Eastin Hotel, Petaling Jaya
Certificate of attendance awarded for those who complete the course 




To enlighten management and business owners on the correct GST process. The Workshop will highlight the relevant GST processes in accordance of the GST Bill 2009 (to be enacted as GST Act) to enable the business to conduct their business in an orderly and efficient manner and to highlight the penalties and stringent GST procedures that can potentially cause bigpenalties and fines if not done correctly. 




  • Understanding the entire GST process and procedure
  • Understanding how to claim GST credit (GST refund) andpay GST
  • Choosing a suitable type of GST registration to minimize GST administration cost
  • Problems normally associated with incorrect GST implementation and how to overcome them



1.  Introduction to GST


  • Abolishment of the Sales and Services Tax
  • Understanding the GST Process 

2.  Type of Supply and GST Rates


  • Standard rated
  • Zero rated
  • Exempt
  • Out of Scope

3.  Examples of Different Type of Supply


  • Standard rated
  • Zero rated
  • Exempt
  • Out of Scope

4.  What is Input Tax? What is Output Tax


  • How to offset or claim GST credit.
  • Where to offset
  • How to calculate GST payable or claimable
  • Refund Date

5.  Claiming GST Refund


  • Blocked Input Tax
  • Criteria for claiming GST refund
  • Gift

6.  Threshold of Registration.


  • Should you apply for voluntary registration
  • How to Calculate Threshold
  • Who should apply for GST registration

7.  Charging GST            


  • Billing domestic vs overseas customers
  • How to Calculate GST correctly
  • Absorbing GST and its implication
  • How to display prices correctly

8.  Making GST Application


  • How to register
  • When to register
  • When to start charging GST
  • What is GST Registration Number

9.  Responsibilities and Obligations of the GST Registered Business


  • Differences between Non-registered Business vs GST Registered Business
  • Charging GST and Claiming GST

10. Types of GST Registration


  • Voluntary
  • Group
  • Branch / Division
  • Single Taxable Person

11. GST Tax Return Periods


  • Quarterly, Monthly

12. GST Filing Due Dates


  • GST Payment Due Dates 

13. Issuance ofTax Invoice in accordance with Section 33 of the GST Bill


  • Tax receipt and Claims Limit
  • Sales Tax Invoice billing in Foreign Currency
  • Record Keeping
  • Study of Samples of Tax Invoices and Tax Receipts on the display of additional information as required by the GST law.

14. Understanding Tax Point to determine time to pay or claim GST refund


  • Significance of Invoice Date vs Payment Date
  • Significance of Purchase Invoice Received Date

15. Managing Cash Flows


  • Making correct and timely claims through invoicing procedure
  • Making use of GST schemes to suspend, defer GST payment on imports
  • Making use of GST facility to minimize GST cash outflows
  • Making use of GST relief to reclaim back GST paid
  • Making one-time special refund claim that is only available for six month period 

16. Offences and Penalties


  • Case Stories

 17. Checklist 

18. Import, Export, GST Relief Schemes for Importers, Exporters, Traders


  • Import and GST Suspension / Deferment Schemes
  • Temporary Imports
  • Export and recognition of the situations where the transaction is not regarded as export under GST
  • Importance of Record Keeping in import and export
  • Criteria and Conditions in applying for the GST Schemes
  • Approved Trader Scheme
  • Warehousing Scheme
  • How do the Schemes Work
  • Designated Areas

19. Miscellaneous


  • Treatment of returns, discounts, consignment goods, hire purchase, warranty





Power Points Presentation, Lectures, Discussions and Q & A sessions.





This course is suitable for all business owners, managers, directors, professionals including manufacturers, importers, exporters, trading houses, tax consultants and practitioners in understanding the complexity of GST procedures. 




MICHELLE LIAN : Michelle Lian qualified as a Chartered Accountant from the Institute of Chartered Accountants in England and Wales (ICAEW) in 1994. She is a member of the Malaysian Institute of Accountants (MIA) since 1996. She is a double honours BA (Econ) graduate specializing in Accounting and Finance from the University of Manchester in the United Kingdom. 


Michelle has more than 20 years of experience in accounting, audit, tax and corporate finance. She started her career in audit with a Big 4 international accounting firm in England and had acquired experience in Value Added Tax (VAT). 


Upon completing her ICAEW, she continued her audit career with a Big 4 international accounting firm in Malaysia and Singapore. While in Singapore, Michelle conducted GST audit reviews on companies. 


She had held positions as Head of Internal Audit and Head of Finance in an award winning manufacturing company listed on the main board of the Stock Exchange of Singapore where she had hands-on experience dealing with GST matters. 


When she later headed the group finance of a company listed on the London Stock Exchange, she resolved the VAT issues for the company. 


Michelle has audited and consulted with public listed companies and small and medium sized companies from various industries across the region. She had travelled to China, Hong Kong, Indonesia, Singapore, Bangkok, USA, Australia and UK for work. 


Michelle had lectured ACCA Paper 8 and Paper 9 Management Accounting at the Singapore Accountancy Academy, the teaching arm of the Institute of Certified Public Accountants of Singapore (ICPAS, now known as the Institute of Singapore Chartered Accountants). Michelle had taught Financial Accounting, Management Accounting and ACCPAC accounting software at the Nanyang Technological University (NTU) of Singapore. She was an examination marker for the accounting examination papers at NTU. 


Michelle won the best accounts award for an audit client awarded by ICPAS. In her school days, she was the Head Girl Prefect and Chess Champion. 


The Malaysian GST is modeled on the UK’s VAT and Singapore’s GST models. The GST Courses designed by Michelle are done after detailed research into GST in Malaysia. 


GST is new in Malaysia. No other speaker / trainer in Malaysia has hands-on practical experiences in both GST and VAT. Michelle has both commercial and professional audit experiences on GST and VAT. 





RM 1,180.00 per person - SBL/HRDF Claimable (include morning & afternoon tea breaks, lunches, notes and certificate of attendance)

Specific details

Cost HRDF Claimable
Start 2014-01-15
Duration (Days) 2
Venue Eastin Hotel, Petaling Jaya
Early Bird Discount No
Group Discount No
Who Should Attend This course is suitable for all business owners, managers, directors, professionals including manufacturers, importers, exporters, trading houses, tax consultants and practitioners in understanding the complexity of GST procedures


Selangor, Malaysia
Eastin Hotel, Petaling Jaya