Goods And Services (GST) Penalties may be imposed if the following offences are committed:
- Any deficiency on the net tax payable.
- No GST return is made.
- A GST return is submitted without payment or a lesser payment;
- Any refund paid to which there is no proper entitlement.
- Failure to register.
Penalties – Incorrect Return
- Fine not exceeding RM50,000 or imprisonment not exceeding 3 years or BOTH; and
- Penalty equal to the GST undercharged
Penalties – General Offence
- Fine not exceeding RM30,000 or imprisonment not exceeding 2 years or BOTH.
Penalties – Late Payment of GST
If any tax due and payable remains unpaid by a person after the last day on
which it becomes due and payable, a penalty will be imposed as follows:-
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