The upcoming semester for master program at USM will be held online, at least for my faculty (comp.science). You should contact the IPS for confirmation about your faculty. If it also online, I don’t think you will be allowed to enter malaysia since you’re also under new student category. Most likely your application progress will stuck once reached 32%
New international students are not allowed entry into Malaysia until further notice. Since you are exiting Malaysia and applying for the VAL whilst in your home country, the regulations for new students will apply to you as well if the application type is listed as new.