Vat on fright charges (gujarat vat)

in ur case it is said- "freight out" the case of sale for destination -

In such case freight charge should be can be shown sepreately from the sale price-

journal entry will be -

Account receivable acct Dr. 100

Freight acct Dr. 20

To cash acct. 20

to sale acct. 100

Sold merchandise on account for 100, terms F.O.B. destination, and paid the freight bill of 200.

hope it helped u.