GST System Changes Newsletter

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SWPC Latest Events

Mon Nov 19 @09:30 - 05:30PM
Sales Tax Exemption, Accounting, SST-02 and Customs Ruling
Wed Nov 28 @09:30 - 05:30PM
Sales Tax Exemption, Accounting, SST-02 and Customs Ruling
Thu Nov 29 @09:30 - 05:30PM
The Final GST-03 Submission Workshop

Update on Guide on Input Tax Credit

This is short article on the latest update on GST Guide on Input Tax Credit [20161123].

The diagram below is the selected common changes for all GST registrants. There are new addition, amendments and deletion of paragraph and example related to the previous guide on input tax credit [20151229]

The digram below highlights the four major changes that GST registrants shall aware.

Input Tax Credit [20161123]

1. GST Registrants can confirm to claim parking, petrol, battery for electrical car and car insurance premium as these items are not block. Insurance premium can only claim in the name and address of business, not other entities. As such, personal registered car used for business is not entitled input tax credit for car insurance premium. Parking and petrol are simplified tax invoice without business name and address.

2. Golf players can claim green fee, buggy fee and dining in the golf club. These are not block items.

3. Entertainment for supplier or vendor is not eligible for input tax credit 

4. Utilities under landlord name is no longer entitled to input tax credit  

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GST System Changes