Can I declare the value of the goods in the GST payment permit using the supplier's pro-forma invoice?

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Accepted Answer

The Goods and Services Tax (GST) is to be paid based on the Cost, Insurance and Freight (CIF) value in the supplier's commercial invoice at the time of importation. The pro-forma invoice is not acceptable for payment of GST because the value of the goods has not been confirmed by the supplier.

Can I declare the value of the goods in the GST payment permit using the supplier's pro-forma invoice?

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