Issue Debit Note for GST omitted earlier
Assume in March 2016 return i have reported an invoice say RM100 as exempted/zero rate i.e. no gst
Later now in Dec 2016 realised i made an error, and should include 6% GST on that invoice.
So i issue a Debit Note to my customer for RM6 (gst amount)
i) How should i key into my system now? (i only need to key gst amount)
ii) How to report it into GST-03? The GAF/Tap file generated probably will not have this Debit Note since i cannot select any tax code for it since i am keying in RM6 only. Selecting tax code my system will auto calculate 6% on the RM6
iii) Any penalty?
iv) What sort of supporting documents for this Debit Note?