Identify the parties and approval
The samples use a buyer-created invoice heading referring to Comptroller approval, rather than an ordinary supplier-issued invoice heading. They identify the supplier, supplier GST number and address, the buyer, date, invoice number and item details. The standard self-billing sample tells the supplier that the GST shown is the supplier’s output tax. A document resembling the template does not itself authorise self-billing; the applicable approval and agreement requirements remain separate.
Customer accounting changes responsibility
The second sample adds the buyer’s GST number and separates a mobile-phone customer-accounting line from other goods. It states that the buyer will account for GST on that prescribed-goods line on the supplier’s behalf, while other GST remains the supplier’s output tax. Both January 2024 examples show 9% GST. Clearly distinguish the categories and amounts so the same tax is not accounted for by both parties or omitted.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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