Followed by implementation of SST, the invoice need to be updated as well. The old format of "Tax Invoice" under GST system, is no longer applicable.
Issuance of invoice is mandatory for registered manufacturer who sells taxable goods or registered person who provides taxable services.
The invoice must be issued in:
- Hardcopy or electronically
- Prescribed particulars/items
- Issued in English or Bahasa Malaysia
Registered manufacturer/person is allowed to issue Credit Note to
• Adjustment in return
• Contain prescribed particulars
Please refer to these sample invoice.
TAX INVOICE (GST)(OLD VERSION)
SALES INVOICE (SST) (NEW VERSION)
Generally, these are the changes:
- ST ID is not displayed
- the words 'Tax Invoice' is replaced with the word 'invoice'
- Any GST words is replaced with ST
- New ST tax codes are introduced i.e. ST (Service Tax @ 6%) and NT (Not Taxable)
Stay tuned for our next article for technical matters of SST.
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