how do u differentiate the vendor whether they are registered POS Vendors or not ??
( the one that were allowed to issued out only simplified tax invoice regardless of what the amount is , & thus enabling the consumers to claim regardless of the amount via simplified tax invoice )
Issuance of this invoice normally involves retailers who generate large volume of invoices such as hypermarkets, mini markets, restaurants, beauty salons, petrol kiosks, motor workshops and other point of sales outlets.
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.
(f) Places of entertainment.
A GST registered person is not allowed to issue any handwritten tax invoices.
Simplified tax invoice can be used to claim input tax. In the case of an approved tax invoice without the name and address of the recipient, the allowed input tax amount claimable is RM30.00 or less. If the GST amount is more than RM30.00, you can only claim the input tax up to a limit of RM30.00 using this invoice. Therefore, you must request for a tax invoice with the name and address of the recipient to enable you to claim the full input tax if it is more than RM30.00