Tax Invoice & Claim of Input Tax

How to claim input tax for the following tax invoices (claim in full amount or Maximum RM30.00 or not allowed to claim):
(1) with recipient’s name but no address;
(2) without both recipient’s name and address;
(3) with recipient’s name not complete or written wrongly the recipient’s name;
(4) just put “Cash” instead of recipient’s name & address;
(5) just put  “Ayam” instead of the company name of a poultry farm;
(6) No GST Summary in the tax invoice;
(7) pre-printed tax invoice and fill in particulars of sales in handwriting;
Are all the above treated as invalid tax invoice?

Asked on May 19, 2017 2017-05-19 07:32:19 Business (商家)
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1 Answer(s)

All are not in compliance with GST for issuance of a full tax invoice neither is a simplify tax invoice.  You cannot claim input tax credit.

Answered on May 20, 2017. 2017-05-20 08:08:08

But Section 38(1)(a) GST Regulation Act 2014 stipulated if the invoice does not contain name and address of the recipient, the maximum amount of input tax that can be claimed is limited to RM30.00. Is there any changes ?

on May 20, 2017. 2017-05-20 08:27:15
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