material received in apl-18

The billing date is 30th mar18 but material received on 5th apl-18. on which date we should entry the bill in our books? on 30th mar or 5th apl?
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Should be entered on receiving date i. e 5th April

Bill will be entered in the 31st. March-2018 & the stock will be shown as good-in -transit.

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