GST FAI 3-2015 NO ISSUES RMC DECISION MEMBERS COMMENTS 3 Period for (1) Section 33 GSTA provides that except as otherwise issuing tax provided in this section, every registered person who invoice. makes any taxable supply of goods or services in the course or furtherance of any business in Malaysia shall When does a issue a tax invoice containing the prescribed particulars. supplier need Failure to issue a tax invoice is an offence. to issue a tax invoice? (2) Every registered person who makes any taxable supply of goods or services in the course or furtherance of any business in Malaysia shall issue a tax invoice to his buyer within 30 days from the date of supply or the date of payment made on such supply (in full or in part).
GST FAI 3-2015 NO ISSUES RMC DECISION MEMBERS COMMENTS 3 Period for issuing tax invoice. When does a supplier need to issue a tax invoice? (1) Section 33 GSTA provides that except as otherwise provided in this section, every registered person who makes any taxable supply of goods or services in the course or furtherance of any business in Malaysia shall issue a tax invoice containing the prescribed particulars. Failure to issue a tax invoice is an offence. (2) Every registered person who makes any taxable supply of goods or services in the course or furtherance of any business in Malaysia shall issue a tax invoice to his buyer within 30 days from the date of supply or the date of payment made on such supply (in full or in part).
03215_Template%20for%20Members%20Comments%20on%20DGs%20Decisions%203-2015.docx