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.
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.