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vouching of export units

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(Querist)
03 December 2007 Sir,
pleasae tell me what care should be taken for checking sales of export unit.
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yogesh

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yogesh (Expert)
20 March 2008 While checking sale of Export unit following point should be kept in mind
1. is company is using separate bill series for export or a common series for both Local and Export sale. if concern is using common series than you should carefully examine them.
2. you can compare all the sale bill with copy of Bill of material.
3. you can compare all the sale bill with Export invoice.
4. You can compare all the sale bill with some other document like airway bill etc.
5.You should check sale relisation also .make sure yourself that all sale relisation has been made within six month of sale.
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