An exceptional ITC claim under regulation 46, GSTR is made on GST paid by a taxable person on the supply of
goods or import of goods essentially before the effective date of that taxable person’s GST registration, for the
purpose of a business carried on or to be carried on at the time of the supply or payment.
Source: deloitte.com
Latest Posts in "Malaysia"
- Hamzah Proposes Reintroducing GST at Revised Rate
- Malaysia to keep SST, adopt useful GST features
- Malaysia Removes 10% Import Duty on Small Gold Bars
- HASiL Johor schedules e-Invoice awareness webinar for 24 September 2026
- Malaysia IRBM Updates e-Invoice Guideline with Special Voluntary Disclosure Programme and New Exemption Threshold













