How to register GST?
A
taxable person who is mandatory to be registered under GST Act can
complete the application by submitting the prescribed form GST-01.
The registration
forms can be
obtained from the nearest
Customs office
or on-line
from GST portal or website.
All the documents relating to the business or companies registration
should be submitted upon request.
After
completing and submitting all the related documents needed, the
customs office will issue the letter
of approval
together with the registration
number
to the applicant for GST purpose. Besides, “an identification
number (ID) will send to those applicants who opting for on-line
services.
Cancellation
of Registration
Application
for registration cancellation can be made by completing and
submitting the form
GST-Adm4
either on-line or manually to the nearest Customs office.
Notification
of cessation of liability to be registered
In
the case that a taxable person is no longer liable for GST due to
various reasons such as annual turnover less than RM500,000, ceased
to run the business, ceased making a taxable supply and others is
required to notify Customs within thirty (30) days from the date of
such occurrence.
Please
take note that a registered person who has notified his cessation of
liability to be registered has to continue to fulfill his
obligations as a registered person i.e. to charge GST and submit GST
returns, until the approved effective date of cancellation
of his GST registration.
General Guide -revised as at 27 October
2013
