Page has been enhanced for readability, with content restructured into clearer sections and tables for acceptable and unacceptable price display formats
Inserted footnote 8, amended S/N 6 on GST refunds and transitional rules on input tax claims in S/N 7 of the table in Annex B – Summary of GST Implications.
Updated to help companies better understand their filing obligations when a change in financial year end results in their financial periods spanning two Years of Assessment (YAs)