04 September 2017
In case of Export, when the sales which are exported shall be taken for accounting purpose? For Example: the sales invoice is raised on 29-03-2017 in USD on US customer. The documents are verified by custom authorities and Bill of Ladding is prepared on 02-04-2017. The goods are actually despatched from the Gujarat custom port to US on 03-04-2017. On which date the Sales entry should be passed in the books of account?