Bad Debt Relief - presentation in Balance Sheet

[josephteh]

Malaysia is implementing GST (tax rate is 6%) on 1 April 2015. We are allowed to claim a Bad Debt Relief if the debtors have not paid us in 6 months.

Please help me up on the accounting entries & disclosure:

Accounting entries on issuance of sales invoice:
Dr Debtor $106
Cr Sales $100
Cr GST Output Tax Account $6

After 6 months, on claiming Bad Debt Relief:
Dr GST Input Tax Account $6
Cr GST Bad Debt Relief Account $6

On subsequent payment:
Dr Bank $106
Dr GST Bad Debt Relief Account $6
Cr Debtor $106
Cr GST Output Tax Account $6

However, if written off:
Dr Bad Debt Written Off $100
Dr GST Bad Debt Relief Account $6
Cr Debtor $106
​

Questions:
1) Are the above entries correct?
2) How should the GST Bad Debt Relief Account be presented in Balance Sheet?
Set off against Debtors or disclosed under Current Liabilities?

Thanks so much!