When you charge GST, you need to issue a tax invoice showing the amount of GST and the price of the supplies separately. The tax invoice has to be issued within 21 days after the time of the supply. Particulars to be shown in the tax invoice:
The Director General of Customs may upon request allow the tax invoice to be varied from the above whether in term of particulars in the tax invoice or issuance of other type of tax invoice e.g. simplified tax invoice.
Simplified tax invoice which does not have the name and address of the recipient, the maximum of input tax to be claimed must not exceed RM30.00 (6% GST). If the recipient wants to claim the full amount of input tax (more than RM30.00), then he must request for his name and address to be included in the simplified tax invoice.
DG may allow the simplified tax invoice to be issued containing: