Difference Between a Full Tax Invoice and a Simplified Tax Invoice

The difference between a full tax invoice and a simplified tax invoice:-
1) A simplified tax invoice does not include the name and address of the customer
2) A simplified tax invoice does not provide breakdown of the price of supplies and GST
3) A taxable person can only claim up to RM30 GST for purchases supported by a simplified tax invoice
A full tax invoice contains 1) and 2) above and there is no limit to the claim of GST on purchases provided that the purchases do not fall under the category of purchases where the the claim of input GST is disallowed or blocked.

heard somewhere simplified tax invoice no need to apply from KASTAM.
Is it true?

DG's Panel Decision 1/2015
http://gst.customs.gov.my/en/rg/Pages/rg_fai.aspx

DG pursuant to section 33(3)(a) of GSTA gives his approval (blanket) to any registered person who makes a supply to end consumer (not businesses), to exclude following particulars in their tax invoices-
(a) the word ‘tax invoice’ (reg. 22(a) GSTR)
(b) name and address of the recipient (reg.22(e) GSTR)
(c) the total amount payable exclusive of tax

Many interpreted that decision as DG having given his blanket approval for simplified tax invoice as long as all the prescribed particulars of a full tax invoice minus the 3 listed above, are contained in the simplified tax invoice.

so for walk in customer who does not wish to claim back gst, can i still use full tax invoice?

If customers not claiming input tax, full tax invoice or simplified tax invoice makes no difference to them.

I have both Retail (walk-in) & Wholesale customers (on credit terms).
Can I issue tax invoices for retail customers with GST inclusive format, and issue tax invoices (of a different prefix) to credit customers with GST exclusive format? Or must it be the same practice for all customers?

It is okay to use different sets of tax invoices for retail and wholesale customers.

But, why not just use the same GST inclusive format for both retail and wholesale customers?

Our existing wholesale customers are used to the wholesale pricing, it would be a hassle if we change the price tag in the system to include GST

My Motor Workshop currently having cash customer and Company customer.
Currently we issue full Tax invoices for Company customers and issue Simple Tax Invoice (hand writing cash bills which with word "Invoice" on the bills).
Is that right we have 2 sets of invoices? I was confusing..

A GST-registered business has to charge GST unless

1. the goods or services are exempted from GST
   
2. the customers have been given a relief under the GST (Relief) Order 2014 or GST (Relief) (Amendment) Order 2015