Businesses searching for how to file a GST return in Malaysia keep landing on outdated guides. The Goods and Services Tax (GST) was abolished years ago, so that advice describes a tax that no longer exists.
Here is the verdict up front: you cannot file a GST return in Malaysia today. GST was repealed in 2018 and replaced by the Sales and Service Tax (SST). You now file SST returns instead. This guide explains how GST worked, why it ended, and exactly what you file now.
Is GST Still Charged in Malaysia?
No. Malaysia cut GST from 6% to 0% on 1 June 2018 and repealed it on 1 September 2018, replacing it with the Sales and Service Tax (SST), per the Royal Malaysian Customs Department transitional rules guide. The 2018 switch was a return to SST, which Malaysia used before GST.
| Date | Event | Source |
|---|---|---|
| 7 April 2014 | GST Bill passed by the Dewan Rakyat | Parliament of Malaysia |
| 9 June 2014 | GST Act 2014 (Act 762) receives Royal Assent | Attorney General’s Chambers |
| 1 April 2015 | GST goes live at a 6% standard rate | RMCD transitional guide |
| 1 June 2018 | GST rate cut from 6% to 0% | RMCD transitional FAQ%20-%20UPDATED%2030.5.18%202PM.pdf) |
| 1 September 2018 | GST repealed via Act 805; SST reinstated | Attorney General’s Chambers |
| 1 July 2025 | Sales tax rate revision and service tax scope expansion | Ministry of Finance |
How Is SST Different From GST in Malaysia?
GST was a multi-stage value-added tax (VAT) with full input tax credits. SST is a single-stage tax with generally no input tax credit, per the Royal Malaysian Customs Department (RMCD). That single structural break is why SST filing and GST filing work so differently. Read the Commenda Malaysia SST explainer for the full breakdown.
| Feature | GST (2015–2018) | SST (current) | Source |
|---|---|---|---|
| Tax structure | Multi-stage VAT | Single-stage tax | RMCD |
| Standard rate | 6% | Sales Tax 5% or 10%; Service Tax 6% or 8% | Ministry of Finance |
| Input tax credit | Yes | Generally none | RMCD |
| Filing cadence | Monthly or quarterly by turnover | Bi-monthly | MySST |
| Filing portal | GST e-Filing (TAP), now retired | MySST | RMCD |
| Administering agency | RMCD | RMCD | MySST |
What Was a GST Return in Malaysia?
A GST return reported output tax collected on sales minus input tax paid on purchases, filed with the Royal Malaysian Customs Department (RMCD). The net figure was either payable to the government or refundable. Businesses filed it online through the GST e-Filing portal, known as the Taxpayer Access Point (TAP).
RMCD still administers tax in Malaysia today, so the agency reference stays current even though the GST portal is gone. Under the Goods and Services Tax (Repeal) Act 2018 (Act 805)%20Act%202018.pdf), the final GST return fell due within 120 days of the 1 September 2018 appointed date. No GST return has been fileable since.
What Were the GST Rates in Malaysia?
The standard GST rate was 6% from April 2015 until it was cut to 0% on 1 June 2018, alongside zero-rated and exempt categories. Zero-rated supplies carried a 0% charge but still allowed input tax recovery. Exempt supplies carried no GST and allowed no input tax recovery.
| Category | GST rate | Input tax | Examples | Source |
|---|---|---|---|---|
| Standard | 6% | Recoverable | Most goods and services | RMCD transitional guide |
| Zero-rated | 0% | Recoverable | Exports, certain international services, many basic foodstuffs | GST (Zero-Rated Supply) Order 2014 |
| Exempt | None | Not recoverable | Financial services, residential property, public transport, private healthcare and education | GST (Exempt Supply) Order 2014 |
Basic foodstuffs were zero-rated, not exempt. That distinction mattered because zero-rated sellers could still reclaim input tax, while exempt sellers could not.
Who Had to Register for GST in Malaysia?
Businesses had to register for GST once annual taxable turnover exceeded RM500,000 (Malaysian ringgit), within 28 days of crossing that threshold, per the Chartered Tax Institute of Malaysia registration guide.pdf). Voluntary registration below the threshold was allowed so a business could reclaim input tax.
Registration opened ahead of the 1 April 2015 go-live, with administrative provisions of Act 762 commencing on 1 July 2014. The old guidance that a GST number took 5 to 7 working days no longer applies, because GST registration closed with the repeal.
How Often Were GST Returns Filed in Malaysia?
GST returns were filed monthly by businesses with turnover above RM5 million, and quarterly by those at RM5 million or below. Both were due on the last day of the month following the taxable period. No annual GST filing tier existed, because sub-threshold businesses were not registered at all.
| Annual turnover | Filing frequency | Deadline | Source |
|---|---|---|---|
| Above RM5 million | Monthly | Last day of the month after the taxable period | RMCD |
| RM5 million or below | Quarterly | Last day of the month after the quarter | RMCD |
This corrects the widely circulated claim of a 15th-of-the-month deadline and an annual tier. Neither was part of Malaysia’s GST rules.
Who Must Register for SST in Malaysia?
Manufacturers of taxable goods must register for Sales Tax once sales value exceeds RM500,000 over 12 months, and the same threshold applies to sub-contract work on taxable goods, per MySST registration guidance. Prescribed service providers register for Service Tax. Registered Sales Tax persons are called Registered Manufacturers.
Voluntary registration is available below the threshold. Special areas such as Free Industrial Zones (FIZ) and Licensed Manufacturing Warehouses (LMW) have their own treatment. MySST registration categories include Schedule A, Schedule B, Schedule C3 and C4 Trader, and Non-Registrant: Imported Service. You can confirm a counterparty’s status using the Commenda Malaysia SST verification guide.
What documents do you need to register for SST?
You need business registration details, bank account information, and evidence of taxable turnover, submitted through the MySST portal. Keep 12-month turnover records ready, because the RM500,000 threshold is measured over any 12-month period. Confirm the exact current checklist inside the MySST registration module before you apply.
Do foreign businesses have SST obligations?
Yes, in defined cases. Malaysian recipients declare imported taxable services on form SST-02A when the foreign provider is a non-registrant. Foreign digital service providers supplying to Malaysian consumers may need to register for Service Tax. There is no GST registration for foreign businesses, because GST no longer exists.
How Do You File SST Returns in Malaysia?
You file the SST-02 return online through the MySST portal at mysst.customs.gov.my. Log in to MySST, complete the SST-02 for the taxable period, submit it, then pay by the deadline. Non-registrants declare imported taxable services on the SST-02A. This is why the “how to file GST returns in Malaysia” query has no valid answer.
GST e-Filing through the retired TAP portal is impossible today. SST-02 through MySST is the only current return-filing process, administered by RMCD. If you also need to check submission status, MySST shows it inside the same portal after you submit.
When Are SST Returns Due in Malaysia?
SST returns are filed bi-monthly, covering two-month taxable periods, with the return and payment due by the last day of the month following the taxable period, per the MySST portal. This replaces the GST turnover-tier deadlines entirely. SST is bi-monthly, not quarterly.
| Taxable period | Return and payment due | Source |
|---|---|---|
| January–February | 31 March | mysst.customs.gov.my |
| March–April | 31 May | mysst.customs.gov.my |
| May–June | 31 July | mysst.customs.gov.my |
To track these deadlines across every entity you run, use the Commenda compliance calendar.
What Are the SST Rates in Malaysia in 2026?
Sales Tax applies at 5% or 10% on discretionary and non-essential goods, and Service Tax applies at 6% or 8% depending on the service class. A targeted sales tax revision and a service tax scope expansion took effect on 1 July 2025 and remain in force, per the Ministry of Finance.
| Tax | Rate | Applies to | Source |
|---|---|---|---|
| Sales Tax | 0% (unchanged) | Essential goods | Ministry of Finance |
| Sales Tax | 5% or 10% | Discretionary and non-essential goods | Ministry of Finance |
| Service Tax | 8% | Most taxable services (since 1 March 2024) | RMCD |
| Service Tax | 6% | Food and beverage, telecommunications, parking, logistics | RMCD |
The 1 July 2025 expansion added leasing or rental, construction, financial services, private healthcare, education, and beauty services to the Service Tax scope, with targeted exemptions for essential services.
What Are the Penalties for Late SST Filing in Malaysia?
Late payment of SST triggers escalating penalties under the Sales Tax Act 2018 and Service Tax Act 2018, capped at 40% of the unpaid amount, per the MySST Penalties page. The penalty rises in three 30-day tiers, so filing and paying on time is the only way to avoid it.
| Period overdue | Penalty on unpaid amount | Source |
|---|---|---|
| First 30 days | 10% | MySST Penalties |
| Second 30 days | Additional 15% | MySST Penalties |
| Third 30 days | Additional 15% | MySST Penalties |
| After 90 days | 40% maximum | MySST Penalties |
Can You Still Claim GST Input Tax Refunds in Malaysia?
No new GST input tax credits exist, because GST was repealed in 2018 and SST generally has no input tax credit mechanism. The input tax credit (ITC) let a GST-registered business offset GST paid on purchases against GST collected on sales. Any residual legacy GST refund matter falls under the Act 805 transitional provisions%20Act%202018.pdf).
Under SST, you cannot reclaim tax on inputs the way GST allowed. Verify the current status of any outstanding legacy GST refund claim before acting, since these run under the repeal-era transitional rules. Commenda can help review legacy Malaysia GST refund exposure.
How Commenda Helps With SST Compliance in Malaysia
Commenda’s global indirect tax software tracks your Malaysian SST registration obligations, filing deadlines, and returns in one place. It sits alongside your VAT, GST, and sales tax duties in other countries, so your bi-monthly SST-02 deadlines never slip. Human tax experts sign off on every filing, giving you certainty that each return is handled.
The platform connects to your finance stack through 100+ ERP, API, and custom integrations, and pairs with the Commenda compliance calendar to surface every filing before it is due. For related obligations, see the Malaysia corporate tax framework.
Book a demo to get a free assessment of your Malaysian SST obligations.
