AS - 9

Ashish P Mehta (Article Assistant) (48 Points)

06 May 2017  
There is one company ABC ltd. which export the goods. The company have contract with customer to sale goods on DAP incoterm. It means that it will be responsibility of ABC ltd. in realtion to goods in transit till it reaches to customer's place. Now on 31st march company exports the goods and invoice is generated but it is not reached to customer's place so whether company should book it as sales or not? if not then state the season