Section 20 — GOODS AND SERVICES TAX ACT 2014

(2)

Any order made under subsection (1) shall be laid before the Dewan Rakyat.

(3)

Subject to subsections (5) and (6), any person who is not registered who makes any taxable supply is liable to be registered—

(a)

at the end of any month, where the total value of all his taxable supplies in that month and the eleven months immediately preceding the month has exceeded the amount of taxable supply specified under subsection (1); or

(b)

at the end of any month, where there are reasonable grounds for believing that the total value of all his taxable supplies in that month and the eleven months immediately succeeding the month will exceed the amount of taxable supply specified under subsection (1).

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(4)

Subject to subsections (5) and (6), where any business carried on by any taxable person is transferred to another person as a going concern under section 68 and the transferee is not registered at the time of the transfer, the transferee is liable to be registered at that time if—

(a)

the total value of all his taxable supplies in the period of twelve months immediately preceding the time of the transfer has exceeded the amount of taxable supply specified under subsection (1); or

(b)

there are reasonable grounds for believing that the total value of all his taxable supplies in the period of twelve months beginning from the time of the transfer will exceed the amount of taxable supply specified under subsection (1).

(5)

In determining the value of any person’s supply for the purposes of paragraphs (3)(a) and (4)(a), any supply made at the time when he was previously registered shall be disregarded if—

(a)

his registration was cancelled otherwise than under subsection 26(3); and

(b)

the Director General is satisfied that before his registration was cancelled, he had given all the information required by the Director General in order to determine whether to cancel the registration.

(6)

In determining the value of any person’s supplies for the purposes of subsections (3) and (4), the following supplies shall be excluded:

(a)

supplies of goods that are capital assets of the business in the course or furtherance of which they are supplied or to be supplied;

(b)

supplies of imported services;

(c)

supplies made in accordance with the Warehousing Scheme under section 70;

(d)

supplies made by a person who belongs in a country other than Malaysia or a recipient, in accordance with the Approved Toll Manufacturer Scheme under section 72; or

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(e)

supplies made within or between designated areas under section 155 except where such supply is subject to an order under subsection 160(1).

Notification of liability and registration