Business under which categories?

Hi Expert, may i know business sell electrical, electrical spare parts (socket), home use items, watches, no sundry items, is categorize under which business? As we know that few business not allow to us handwritten tax invoice. But for business above also cannot use handwritten tax invoice anymore? Client insisted they can use handwritten tax invoice.

Thanks for your reply.

Asked on December 19, 2017 2017-12-19 01:44:30 Business (商家)
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2 Answer(s)

A GST registered person is not allowed to issue any handwritten tax invoices.

Answered on December 19, 2017. 2017-12-19 03:31:56
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Section 33 GSTA provides that 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.

Beginning 1st October 2015, the registered person excluding ‘retailers’ must use a computer generated invoice or pre-printed invoice which is GST compliant.

In the case of ‘retailers’, they must use a GST compliant point of sale (POS) system or a GST compliant cash register to issue GST tax invoices beginning 1st October 2015.

The ‘retailers’ in this item refers to the following categories of businesses –

(a) Hardware shop.

(b) Restaurant including coffee shop.

(c) Mini market, grocery and sundry shop.

(d) Book store.

(e) Pharmacy.

(f) Places of entertainment.

Answered on December 19, 2017. 2017-12-19 03:32:36
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