How does SST work on my GatherPlate bookings?
When a customer books you, you supply the catering to GatherPlate and GatherPlate sells it to the customer. If you are registered for SST, your service tax is on your sale to GatherPlate. Customers see your prices with the tax already included, and your payout includes the SST for you to pay to the Royal Malaysian Customs Department, as before.
Your prices and your payout do not change.
What is a self-billed invoice?
It is the invoice for your sale to GatherPlate, prepared by GatherPlate on your behalf so that you do not have to issue one. It shows you as the supplier with your SST number, GatherPlate as the buyer, the amount before SST, the SST and the total.
We issue it when we pay out the booking. You can download it from the order page in your dashboard, next to your settlement statement, and it is attached to your payout email. Please do not send GatherPlate a separate invoice for the same booking.
Why do I need Customs approval?
Under the Service Tax Act 2018, an SST-registered business issues an invoice for each taxable service. Section 21(1A) lets the Director General of Customs approve, on your written request, that you do not issue your own invoice. Customs gives self-billed invoices issued by the buyer as an example.
Until you have that approval, keep issuing your own service tax invoice to GatherPlate for each booking. Use the figures on your self-billed invoice or settlement statement so the two match.
How do I apply?
Send a letter to the Customs office that handles your SST registration. You can adapt this template:
Subject: Request under section 21(1A) of the Service Tax Act 2018 for self-billed invoices
We, [business name] (SST No: [your SST number]), supply catering services to Gatherplate PLT (Reg. No: 202604000816) through the GatherPlate platform.
We request approval under section 21(1A) of the Service Tax Act 2018 not to issue service tax invoices to Gatherplate PLT for these services. Gatherplate PLT will issue a self-billed invoice for each booking containing the particulars required under the Service Tax Regulations 2018, including our name, address and SST registration number, a description of the service, the amount before service tax, the service tax charged and the total.
We will continue to account for and pay the service tax on these services in our SST-02 returns.
[Name, position, signature and date]
What do I do when the approval arrives?
Send a copy of the approval letter to [email protected]. We record the approval reference, and it is printed on every self-billed invoice from then on.