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Goods in transit on 31st March 23

This query is : Resolved 
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(Querist)
12 June 2023 on 31st March 23 Goods was in Transit ,
My question is that how to book entry of Goods in transit , when Goods received .
And GST Input when to take .
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
12 June 2023 Book it under inventories stock on hand.
Take GST input on receipt of material.
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