Doubt in export

Export Sales to a party Rs 10,00,000 

Commercial Invoice is Preapared on 30th Jan 2012

Goods removed fom the factory on 2nd Feb 2012 and Form A.R.E-1 is prepared on same date

(1) My question Is If company is filling sales tax retun and excise return on which date enty is to recorded in books of accounts

(2) If company show as sales in sales tax return on 30th jan and in excise return on 2nd Feb.Is the company is doing right