Malaysian GST – When do I have to set a supplier up for GST?

We often have clients that want to put every small purchase through their petty cash process but there is legislation to limit this.

GST Regulations 2014, S38(a)(ii) states :

“A tax invoice which does not contain the name and address of the recipient where approval has been given by the Director General under paragraph 33(3)(a) of the Act provided that the maximum amount of input tax to be claimed is not more than thirty ringgit;”

So if the receipt is more than 30 Ringgit and from a registered GST supplier then it should be set up as a supplier! A way around this is for an individual to purchase the item themselves and then submit an expense claim.