GST Registered Person Responsibilities

GST Registered Person Responsibilities

As a GST registered person, you must comply to the requirement under the GST Act 2014 legislation as below :

  • Account for GST on taxable supplies made and received
  • Submit GST Return (GST-03) and pay tax not later than the last day of the following month after the taxable period
  • Issue Tax invoice
  • Inform Customs on the cessation of business within 30 days
  • Inform Customs on the changes of address, taxable activity, accounting basis, and taxable period
  • Keep adequate records of business transaction with regards to GST

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