FOR POWER OUTAGE OR BREAKDOWN, PLEASE CALL 15454
FOR POWER OUTAGE OR BREAKDOWN,
PLEASE CALL 15454

Why is the GST still charged to the customers even though it is zero-rated effective 1st June 2018?

For the billing calculation, GST starts to be calculated as 0% starting 1st of June 2018. All usage before that date is still subject to a 6% GST charge. The GST charge count is made pro-rated.

EXAMPLE:

Bill dated 20 June 2018

Billing period: 22 May to 20 June (30 days)
Amount Due To GST: RM120
(Refer to the GST Amount for the Use of the Current Month in the bill)

Number of days in May = 10 days
Number of days in June = 20 days
The actual charge imposed is RM120 x 6% x 10 days / 30 days = RM2.40

Sample Bill

bill sample

X

Why is there still a GST column in the electric bill?

The GST column shows the amount that will be charged GST. Prior to June 1, the GST rate was 6%. From 1 June 2018, the GST rate is 0%.

X

How do prorated calculations work?

Prorated calculations are made on the amount of GST as in the example below:

Bill dated 20 June 2018

Bill period: 22 May to 20 June (30 days)
Amount of GST: RM120
(refer to the GST Amount for the Use of the Current Month in the bill)

Number of days in May = 10 days
Number of days in June = 20 days
The actual charge imposed is RM120 x 6% x 10 days / 30 days = RM2.40

Sample Bill

Sample Bill

X

How do I get more info?

Please visit the www.myTNB.com.my portal or call TNB CARELINE at 1300-88-5454.

X

Why was there no notification notice?

The announcement about this has been announced via several channels below:

  • TNB Website
  • myTNB Portal
  • Social Media (Facebook, Instagram, Twitter)
  • Messages in the bills.
X

What are changes that occur on TNB bills?

Electricity consumption starting 1 June 2018 standard rated at 6% will change to 0%.

X

GST 0% for Connection Charges

1. What does it mean by GST at 0% for Connection Charges?

All supplies of goods and services which are now subjected to GST at standard-rated 6% becomes standard-rated 0% effective on 01 June 2018 including Connection Charges

2. What is the GST treatment under transitional rules for Connection Charges?

Generally GST treatment under transitional rules for Connection Charges are as below:

  • Where goods are delivered / services are performed before 01 June 2018, the supply is subjected to GST at 6%, regardless of time of payment.
  • Where goods are delivered / services are performed after 01 June 2018, but payment received before 01 June 2018, then, to the extent covered by the payment, the supply is subjected to GST at 6%.
  • Where goods are delivered / services are performed after 01 June 2018 and payment is also received after 01 June 2018, then the supply is subjected to GST at 0%.

3. Is Connection Charges for new supply request made after 01 June 2018 no longer subjected to GST at 6%?

Yes, for new supply request including additional supply application made after 01 June 2018 are no longer subjected to GST 6%.

4. What is the GST treatment for Connection Charge ProForma that has been issued to customers before 01 June 2018?

In summary table below shows the GST treatment for Connection Charge ProForma issued before 01 June 2018 based on four (4) scenarios:

Scenario CC Payment Received* Work Completion** GST Treatment
(a) Before 01 June 2018 Before 01 June 2018 Standard rated 6%
(b) Before 01 June 2018 After 01 June 2018 Standard rated 6%
(c) Before 01 June 2018 Before 01 June 2018 Standard rated 6%
(d) After 01 June 2018 After 01 June 2018 Standard rated 0%

Note:

* CC payment received refers to payment received via cash or cheque. If cheque is bounced, customer has to pay CC based on initial amount as stated in the ProForma (including GST at 6% if any). Indent is NOT considered as payment of CC.
** Work completion refers to the completion of work by TNB in providing the electricity infrastructure

X