FAQs related to GST Refund

On 16th June 2020, Royal Malaysian Customs Department (RMCD) has announced the Frequently Asked Questions (FAQs) related to GST refund as below:


1. Where can I check the GST refund status?

You may check via:

  • Taxpayer Access Point (TAP)
  • Visit to RMCD’s office (Cawangan Kawalan Operasi & Pulangbalik Ibupejabat Kastam Putrajaya; or Controlling Station)
  • Telephone call 1-300-88-8500
  • Email: refundgst@customs.gov.my or ccc@customs.gov.my

2. If I have shifted to new office, should I update my GST details?

  • Yes. Please update via TAP or visit to the nearby RMCD Controlling Station.

3. I have problem in accessing my TAP account. What should I do?

  • You need to activate your TAP via calling to Customs Care Centre at 1-300-88-8500 or email to ccc@customs.gov.my or visit to the nearby RMCD Controlling Station.

4. Why I have not received my GST refund?

  • All GST refunds are subject to verification, audit and investigation. GST refund can be made within 6 years from 1 September 2018, in accordance with Section 8, Good & Services Tax (Revocation) Act 2018.

5. What is RMCD’s approach in expediting the GST refund process?

RMCD will take the following approach:

  • GST refund less than RM 100,000

    • GST refund will be remitted upon verification process completed. However, the Company/claimant will still subject to Custom’s audit within 6 years timeframe from 1st September 2018.
  • GST refund more than RM 100,000

GST refunded upon the completion of risk rating process

    • After this process, GST will be fully refunded and audit will be carried out at any time after payment credited.
    • If risk rating process not passed, GST will still be refunded by 90% from overall outstanding amount as at 1 January 2019 after desk review process. The balance will be credited upon field audit credited with a condition Company/claimant must furnish 10% Bank Guarantee and letter of undertaking.

6. Will I still get full GST refund if I didn’t furnish Bank Guarantee?

  • No.

7. How can I get further clarification regarding the application for Bank Guarantee and letter of undertaking?

  • The taxpayer may do application via writing in an email to bgrefund@customs.gov.my.
  • The Bank Guarantee application will be processed by Cawangan Kawalan Operasi & Pulangbalik, Bahagian Cukai Dalam Negeri, Ibu Pejabat.

8. How to determine the Bank Guarantee amount to enable full GST refunded?

  • The taxpayer may follow 10% Bank Guarantee amount from the total GST refund amount as 1st January 2019.
  • Alternatively, the taxpayer may email to bgrefund@customs.gov.my to get the actual Bank Guarantee amount.

9. When will RMCD carry out field audit?

  • Based on Section 8, Goods & Services Tax (Revocation) Act 2018, field audit may carry out within 6 years from the effective date (1 September 2018).

10. How can I get further information regarding the GST refund?

  • Taxpayer may visit RMCD’s office at Cawangan Kawalan Operasi & Pulangbalik, Bahagian Cukai Dalam Negeri, Ibu Pejabat or by email to: refundgst@customs.gov.my
  • Correspondence address – Ketua Pengarah Kastam, Jabatan Kastam Diraja Malaysia, Bahagian Cukai Dalam Negeri, Cawangan Kawalan Operasi & Pulangbalik, Aras 3, Blok A, Menara Tulus, No 22, Persiaran Perdana, Presint 3, 62100 Putrajaya.

Source from RMCD Official Website Announcement (https://mysst.customs.gov.my/assets/document/Annoucement/Soalan%20Lazim%20Berhubung%20Pembayaran%20Balik%20GST.pdf)

For more information, please click NOTIS PEMBERITAHUAN STRATEGI PEMBAYARAN BALIK REFUND GST_16062020 and Soalan Lazim Berhubung Pembayaran Balik GST 160620


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