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