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Booking of export sale

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(Querist)
11 June 2009 Dear sir/madam,
Please clerify me when should be booked export sale.

1)Commercial invoice date.
2)Shipping bill date
or any other date for proper revenue recognition.


Regards,
Suraj
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Parveen Bansal

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Parveen Bansal (Expert)
11 June 2009
Commercial should be raised on date of transfer of ownership.

Hence, export sale has to be booked on date of ownership transfer, which is represented by date of commercial invoice.

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