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M Alappatt
JM Shaikh

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M Alappatt
JM Shaikh

Issues in Business Management and Economics
Vol.2 (12), pp. 210-213, December 2014
ISSN 2350-157X
Article ID/14/ BM143/04 pages
Author(s) retain the copyright of this article. Author(s) agree that this article remain permanently open access under the terms of the Creative Commons Attribution License 4.0 International License


Forthcoming procedure of goods and service tax (GST) in Malaysia

Mathew Alappatt* and Junaid M. Shaikh

Department of Accounting, School of Business, Curtin University, Sarawak, Malaysia.

*Corresponding Author Email: mathew.alappatt(at)

date Received:     date Accepted: December 21, 2014     date Published:


Malaysia is introducing the Goods and Services Tax (GST) with effect from April 1, 2015. The idea of introducing GST was first conceived in 2005, but its implementation was delayed due to resistance from the public. As a part of the holistic program to overhaul the financial system, the government decided to implement GST from April 2015 onwards.  This article looks into areas of the public’s concern about GST, the government’s assertions on GST and how it will affect the common man. The article also explains what GST is and how it works and other administrative aspects of GST like registration requirements, classification of supply and the requirement of tax invoice.

Key words: GST, Malaysia, Budget, Sustainable Income, Government, Public concern.

Alappatt and Shaikh