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Wendy Tee Leap Sing
Understanding Goods and Service Tax (GST) for Retailing Industry
A 1-Day Programme |
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| Programme Outline |
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| › Introduction |
- What is GST?
- How does GST works?
- Who shall register under GST?
- What is scope of work?
- When to issue a tax invoice?
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| › Operations of Construction Industry |
- Threshold
- Output Tax
- Claim input tax
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| › Concern with pricing |
- Timing
- Displaying prices
- Accounting
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| › Time of Supply |
- Basic tax point
- Actual Tax point
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| › Other Related Areas |
- Open Market Value
- Consideration
- Taxable period
- Tax invoices
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| › GST Treatment for Industry |
- Consignment sales
- Trade-in goods
- Hire purchase
- Credit sales
- Repossession of goods
- Returned goods
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| › Concessionaire Sales |
- Scenario 1
- Scenario 2
- Scenario 3
- Case Examples
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| › Recommended Retail Price Goods |
- Recommended retail price
- Food courts
- Rental activities
- Case Examples
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