With the implementation of the Goods and Services Tax (GST) in Malaysia effective 1st April 2015, there are a lot of interest among researchers to conduct studies on GST. Popular topics include GST compliant, Indirect tax evasion, GST audit and GST implementation. Today, three researchers from the Accounting Research Institute (ARI) of Universiti Teknologi MARA visited the Goods Services Tax (GST) Unit of the Royal Malaysian Customs (RMC) in Putrajaya. Basically the basic aim of the visit was to discuss with officers from RMC on ARI's ongoing research on GST and how researchers can get assistance from the department. There are a number of new PhD students who are interested to embark on GST-related topics within ARI's PhD program in Financial Criminology. In April, ARI is to organise a GST seminar titled "GST after One Year of Its Implementation". The target participants are those industry players from manufacturing companies from the Small and Medium category. In comparison to sales and service tax, GST is more comprehensive, effective, transparent and business friendly. GST should be able to overcome the various weaknesses within the previous consumption tax system. GST is expected to increase tax compliance and is easier to administer in view of its self policing method. In addition, businesses are required only to submit simplified tax returns based on prescribed formats. In fact, all records and documents relating to the relevant transaction are required to be kept in the business premises for audit by the GST auditors.