The Royal Malaysian Customs Department has published separate guides on Sales Tax Return & Payment and Service Tax Return & Payment. The guides cover the return and payment obligations of taxpayers under the Sales and Service Tax (SST) regime, which formally replaced the Goods and Services Tax (GST) effective 1 September 2018. Under the new regime, a standard two-month tax period is followed with SST returns and payment due by the last day of the month following the period.  However, the initial period may be one month or two months. Assuming a 1 September 2018 date of effective registration, the length...