GST Tax Code: SR(6%)
A GST registered supplier must charge and account GST at 6% for all sales of goods and services made in Malaysia unless the supply qualities for zero-rating, exemption or falls outside the scope of the proposed GST model.
The GST collected from customer is called output tax.
The value of sale and corresponding output tax must be reported in the GST returns.
GST-03 Field : 5(a) & 5(b)