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Just in case someone missed out, below are the latest update on Individual Supplying Commercial Property (Rent / Sell), 


ITEM 6:  Individual supply commercial property

Whether an individual has to charge GST when making a supply of his commercial property?

GST shall be charged by a taxable person in the course or furtherance of business on any taxable supply of goods or services made in Malaysia (section 9 GSTA).

(ii) Taxable person means any person who is or is liable to be registered under section 2 GSTA. A person is liable to be registered if his total taxable supply of the current month and the next eleven months exceeds RM500,000.

(iii) Any individual who is not a GST registered person is treated as carrying out a business if he at any one time owns - (wef28/10/2015)

     (a) more than 2 commercial properties;
     (b) more than one acre of commercial land; OR
     (c) commercial property or commercial land worth more than 2 million ringgit at market price;

(iv) Any individual mentioned in paragraph (iii) is liable to be registered as a GST registered person if - (wef28/10/2015)

     (a) he has the intention to supply any of his commercial properties or commercial land; AND
     (b) the total value of such supply exceeds the prescribed threshold in 12 months periods.

(v) 'at any one time' mentioned in paragraph (iii) means at any point of time in his lifetime commencing after the effective date. (wef28/10/2015)

(vi) Any individual is treated as carrying out a business and making a supply of taxable service if: (wef28/10/2015)

     (a) he is supplying any lease, tenancy, easement, licence to occupy or rent ; AND
     (b) his annual turnover for such supply has exceeded the prescribed threshold in the period of 12 months.


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Would like to ask, since item (v) states "at any one time" for his lifetime, can i know, say for example, Party A do own 3 units of commercial on 01/04/2015, therefore it is treated that Party A is carrying out a business. However, on 01/05/2015, Party A has disposed 2 units but totalling only RM350k, therefore he does not need to be registered. Hence on 01/05/2016 - Party A only left with 1 commercial unit, which Party A later on 02/05/2016 disposed the last commercial unit at RM800k. 

As such 

i) Is Party A liable to be registered on 01/05/2016 ? OR

ii) Since on 01/05/2015, Party A is no longer owning 3 commercial units, then he is not deem to be carrying out a business, hence Party A is not required to register even though the last commercial unit is sold at RM800k?

I am confused with the phrase "at any one time"... any one time when he disposed? any one time he meet the definition and he is doomed forever as carrying out a businesss? 

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Considering an individual who owns several commercial units, if the ANNUAL rental income from these commercial units does not exceed RM500,000. Can I assume no need to pay GST?

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@imronaldsoo thanks for sharing