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Date and rate of exchange for accounting export sales

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(Querist)
26 May 2014 Please tell me which date (i.e. invoice date or any other date) and rate of exchange (i.e. bank rate or any other rate) to be taken for export sales entry.
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CA DEEPAK S K

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CA DEEPAK S K (Expert)
26 May 2014 In accordance with section 14, The date to determine rate of exchange will be the day on which the shipping bill of export is submitted under section 50 to custom authorities. The customs department issues fortnightly notifications giving rate of exchange for import and exports.
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