Understanding of GST

UNDERSTANDING OF GST training course is designed to provide attendees with an understanding of the key concepts of GST and how this new tax works. It also covers an overview of how GST is to be implemented in Malaysia and the related impact. The desired outcome of this course is for attendees to attain a working knowledge of GST as well as an understanding of the impact that GST might have on their business.



  • Understand the key elements of GST and its mechanism.
  • Analyse and understand the implications of GST on your business.
  • Identity and review business activities in line with GST.
  • How to effectively overcome implementation, compliance and enforcement issues.



This training course is highly recommended but not limited to directors, business owners, decision makers, accountants and financial officers.



This training course includes explanations, updates and examples of the application of the basic elements of GST in the business.


COURSE OUTLINE                                                             

MODULE 1: What is GST?

  • Getting to know GST

MODULE 2: How does it work?

  • Application of GST to a Business
  • Scope of GST

MODULE 3: Basic elements of GST in Malaysia

  • What is Supply?
  • Types of Supply
  • Claiming of Input Tax Credit
  • Sample of Tax Invoice
  • Blocked Input Tax Credit
  • Input Tax Recovery

MODULE 4: GST Treatment on Employee Benefits

  • Goods given free to employees as stated in the employment contract
  • Supply of goods and services under exempt and zero rated supply
  • Supply of goods under gift rule

MODULE 5: Treatment on Designated Area

  • Goods and Services supplied to Designated Area
  • Goods and Services supplied from Designated Area

MODULE 6: Transition to GST

  • Supplies made before and after GST date
  • Supplies made pursuant to contract

MODULE 7: What is the Impact on my business?

  • Liabilities of Directors
  • Penalties
  • Registration
  • GST Readiness