Gooda in transit

Entry will be as per Invoice date in the books accounts
28/2/21 Import purchase A/c Dr
BCD A/c Dr
IGST. A/c Dr
Cess. ,A/c Dr
To Overseas Creditor A/c Cr
( Being Import purchase made , Invoice no date , Bill of entry dt )

But sir actual possession  of goods recevid

In April 2021

My query is pl.guide me goods in transit entry and actual goods possession  entry

Purchase requisition entry- when you decided or need stock

(this is immaterial cause all software’s don’t have it)

Invoice entry - as on invoice date

Payment entries- when payment isn’t made before the payable days or credit policies

Stock entries- when goods received at warehouse address.