The Royal Malaysian Customs has opened 204 Goods and Services Tax (GST)-related investigation papers (IPs), said Deputy Finance Minister, Datuk Ahmad Maslan.

He said three business owners had been charged in court while others were awaiting to be charged.

Ahmad said some 3,000 Customs officers in plain-clothes checked business premises to see whether the owners applied standard GST operating procedures.

"The results showed that in some cases, items that shouldn't be imposed GST were imposed

"Some business owners which did not register for GST collect GST.

"Also, some GST-registered business owners offered customers options," he told reporters at 'Promosi Cukai dan Harga Barang GST' launch at Houz Depot here on Thursday.

He said if the customers requested for receipts, GST would be imposed.

"If the customers do not, the items will be cheaper," he said.

Houz Depot Sdn Bhd, a home improvement hyperstore, has reduced prices of about 4,000 of its 8,000 main items to comply with GST.

Ahmad said Houz Depot abided by the GST standard operating procedure.