/ Goods and Services Tax (GST) / GST Registered Online Businesses

GST Registered Online Business

Pursuant to Section 10(c) of the Goods and Service Tax Regulation (Regulation Number 2011/R-43), online businesses carried on by GST registered person must display their TIN and logo (see sample below) on a conspicuous place in their online portal used to conduct business.

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Once you are registered for GST, you must:

  • Charge GST on all your supplies except those which are zero-rated or exempt.
  • Issue tax invoices to GST registered persons if requested.
  • File your GST returns and make GST payments to MIRA by the due dates.
  • Maintain records to support the figures declared in your GST returns.
  • Display the GST Registration Certificate at your business outlets.
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