On 15 September 2017, the Inland Revenue Authority published e-Tax Guide - GST: Customer Accounting for Prescribed Goods. Under customer accounting, the responsibility to account for output GST shifts from the supplier to the customer. This approach is meant to deter fraud schemes where sellers do not remit the GST collected, but businesses further down the supply chain continue to claim the input tax. In particular, customer accounting will apply for supplies of mobile phones, memory cards,…