i have done it for export of goods exchange rate used is RBI reference rate up to 10 July you will get on RBI site and then 10 July onward FBIL website with regard to date we have taken LEO date as base (need to analyse control test- case based)
I think cbec rate is not relevant for account books. yes I admit most of people are using cbec rate but this is wrong it can be also be clarified from one of publication of IDT committee of ICAI on gst audit report https://idtc.icai.org/publications_record.php?code=aHR0cHM6Ly9pZHRjLWljYWkuczMtYXAtc291dGhlYXN0LTEuYW1hem9uYXdzLmNvbS9kb3dubG9hZC9wZGYxOS9UZWNobmljYWxfR3VpZGVfb25fR1NUX0F1ZGl0LTQtNi0xOS5wZGY=&pub=Technical%20Guide%20on%20GST%20Audit
pg 75 S. No. 5N eg is also given
practically what we are doing is to make invoice when material is out of factory at cbec rate because e way is also to be made and for balance sheet at year end one adjustment entry is passed to change sales and forex gain/loss
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