Malaysian GST – do you have to register for MY GST if you sell to Malaysia but are not located there?
GST Act 2014, Guide on Tax Invoice and Records Keeping and Guide on Agents.
GST Act 2014 , S65(6) states:
“ where a person who does not belong in Malaysia makes taxable supply in Malaysia and is liable to be registered under section 20 or intends to be registered under section 24, he shall appoint an agent to act on his behalf and such agent, whether or not he is a taxable person, shall be liable for the tax and comply with any other requirements imposed under this Act as if the agent is a person who does not belong in Malaysia.”
Please refer to page 8 and 9 of the Guide on Agents for further explanation on the discussed scenario.