需不需要注册，有个简单的鉴定方法：
1. 做生意吗？
2. 提供课税供应（6%标准税率 + 0%税率的供应）？
3. 课税（6% + 0% 供应）营业额超过50万令吉？
如果上述三个问题的答案都是 ～～ 【是】，就强制性需要注册。
如果：
1. 是
2. 是
3. 否
商家还是有机会选择『自愿性』注册，不过注意一下：
1. 自愿性注册的商家，在注册时，需要提呈比较多的资料；
2. 关税局有可能会登门拜访『主要的原因是确保商家确实需要注册』；
3. 关税局有权利在不给任何理由的情况下，不接受商家们自愿性注册。
回覆 egine 的问题。
1) IF I just start doing business, should I register gst if mayb after half year my turnover hit rm500,000...
ReplyDelete2) if first year my business can hit 500,000, unfortunately second year sales declined, less than 500000. should I cancel gst?
thanks...
Anonymous,
Delete1. & 2, it all depends
1. if you opt for voluntary registration, you can start claim your input tax now.
However, there is always a compliance cost there, you need to justify.
For voluntary registration, Customs require more information and supporting documents, and once is approved, you have to maintain it for at least 2 years.
Meaning that, if next year sales decline, you still need to submit GST-03 return.