13 March 2018
In case of our purchase a Supplier Invoice Date is 30/01/2018 and goods received on 05/02/18 then on which date purchase entry should be made i.e. as per bill date 30/01/2018 or as per goods actually received i.e. 05/02/2018 in books of account as per GST as well as Income Tax also as it is important while bill date is 30 march and goods received on 5 April of next F.Y..
13 March 2018
Bill date is irrelevant for you. You have to consider the date on which ownership of the material passed on to you as per terms of order placed.