Analysis Of Business Transactions On GST
APPENDIX B-211
Analysis of Business Transactions for Business other than Mixed Supplier
Receipts/Other income & P ayments/E xpen ditu res
Rii,iffiMti*,.{f,,Ei,;**.:
Sales- [ocal
I-/
lales - lcal
Sales - Exoort
Sales - Croup
Sales
- Foreign Country
: ,.,.,, ,ljl E*,''+.lEi
,{,tt:it-i;ii:::::i:=. .. ,, ,.. :,,.
\-tsN
Standard mted suooly iuoolv of taxable soods/seruices toJocal clienl
ZKL
iupply broic necessity such as foods, bread, fruits' Zero rated supply - in accordance with GST (Zero-mte
Suoolies) Order2014 (P.U. (At272) rewsoaoes & etc
60/o tJ"/o gxDort ofgoods to ovcrsea client lupply ofgoods/seryices to related companies
ExDort - zero mted suoDlv
ZRE
OYo
Sales between companies
within Grcup, disregarded
;upplies - If the company is a member within the lircuo rcsistration
GS
OYo
Sales ofgoods ordered from Thailand to directly
)ut-of-scope (goods sold cutside l\{alaysia)
OS
094
Exempt supply - GST (Exempt Supply) Order 2014
2nd Schedule, Sub-pam2(l), item I - no GST
ES
ov"
ES
OYo
()5
f"6
to China
Intercst rcceived from FD deposits with Financial
Institution
lnterest income
:harged by the financial institution
.ntercst rncome
nterest inmme from loan to stafT
ncidental Exempt Financial Supplies - Prcvisicn by axable penon (other than financial institution) ofany oan or adnnce to his employee
)ther lncome
)isposal of passenger car
{ot
a supply for items blocked to claim input tax
:redit and disoosed of subsequentlv
Jther lncome
)isoosal of commercial vehicle lommission rcceived 6om sale of gmds/seruice
Rental lncome
Rental for
)ther Income
lsttins the shop house
temed suonlv - disoosal ofbusiness
DS
6Yo
itandard mted supply
SR
6Yo
irandard ated supply
SR
6%
,_'-'TH'W.iiS#F.;':i
'urchase - Local
>urchase - l.ocal
Purchase
-Group
\
Production Materials
o
l.P.F. Contribution
.;x iffii&l ;s.'ffiffi|
Acquisition ofstandard rated supply & ITC claimable
TX
6Yo
Acquisition from non-register tmder no CST
NR
Analysis of Business Transactions for Business other than Mixed Supplier
Receipts/Other income & P ayments/E xpen ditu res
Rii,iffiMti*,.{f,,Ei,;**.:
Sales- [ocal
I-/
lales - lcal
Sales - Exoort
Sales - Croup
Sales
- Foreign Country
: ,.,.,, ,ljl E*,''+.lEi
,{,tt:it-i;ii:::::i:=. .. ,, ,.. :,,.
\-tsN
Standard mted suooly iuoolv of taxable soods/seruices toJocal clienl
ZKL
iupply broic necessity such as foods, bread, fruits' Zero rated supply - in accordance with GST (Zero-mte
Suoolies) Order2014 (P.U. (At272) rewsoaoes & etc
60/o tJ"/o gxDort ofgoods to ovcrsea client lupply ofgoods/seryices to related companies
ExDort - zero mted suoDlv
ZRE
OYo
Sales between companies
within Grcup, disregarded
;upplies - If the company is a member within the lircuo rcsistration
GS
OYo
Sales ofgoods ordered from Thailand to directly
)ut-of-scope (goods sold cutside l\{alaysia)
OS
094
Exempt supply - GST (Exempt Supply) Order 2014
2nd Schedule, Sub-pam2(l), item I - no GST
ES
ov"
ES
OYo
()5
f"6
to China
Intercst rcceived from FD deposits with Financial
Institution
lnterest income
:harged by the financial institution
.ntercst rncome
nterest inmme from loan to stafT
ncidental Exempt Financial Supplies - Prcvisicn by axable penon (other than financial institution) ofany oan or adnnce to his employee
)ther lncome
)isposal of passenger car
{ot
a supply for items blocked to claim input tax
:redit and disoosed of subsequentlv
Jther lncome
)isoosal of commercial vehicle lommission rcceived 6om sale of gmds/seruice
Rental lncome
Rental for
)ther Income
lsttins the shop house
temed suonlv - disoosal ofbusiness
DS
6Yo
itandard mted supply
SR
6Yo
irandard ated supply
SR
6%
,_'-'TH'W.iiS#F.;':i
'urchase - Local
>urchase - l.ocal
Purchase
-Group
\
Production Materials
o
l.P.F. Contribution
.;x iffii&l ;s.'ffiffi|
Acquisition ofstandard rated supply & ITC claimable
TX
6Yo
Acquisition from non-register tmder no CST
NR