It is the same, every company are require to generate the figures for payable and claimable, then depends on which member will pay on behalf and every company need to pass a journal to contra off the GST payable account e.g.
If Sample Trading (M) Sdn. Bhd. Paid on behalf of the Sample Trading (JB) Sdn. Bhd.
In the book of Sample Trading (JB) Sdn. Bhd., the journal should be :
Dr. GST Payable Account
Cr. Sample Trading (M) Sdn. Bhd.