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MONTHLY CHECK LIST BEFORE SUBMISSION OF GST RETURN


OUTPUT TAX
Has payable aging more than 6 month been reviewed?
Has there been any repayment of Receivable after bad debt relief had been made?
Is Tax Invoice required for current month deposits received or advance payment?
Has the current and previous month Delivery Order been issued with invoice within 21 days?
If the answer to d above is no, has Tax Invoice issued?
Do you have any Consignment sales confirmed by customer?
If answer to f is yes, has Tax invoice been issued within 21 days from date of confirmation?
Do you have any payment to foreign supplier that is for Imported Service?
If answer to h is yes, have general journal for input and output tax been passed?
Do you have any deemed sales (gifts > RM500) that required to account for output tax?
Do you have any private use of business assets that required to account for output tax?
Have all the input tax amount transferred to Output Tax account or vice versa
Have you computed the Capital Goods Adjustment - ( After Financial Year End only)
INPUT TAX
Has any Receivable not paid within 6 months from date of invoice?
Has Supplier been paid after claiming Output Tax (repayment after 6 months)?
Has there been any payment made for imported service? If yes, journal for GST done?

Have you computed the partial exemption and residual value input Tax? (mixed supplier)
FIXED ASSETS
Do you have any fixed Asset Addition for the month/period (Item 16 GST 03)
Any Sales of Fixed Asset for the current period. If yes
If answer to t is yes, have debit note been issued?

Item 16 GST 03