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Purchase and freight entry

This query is : Resolved 

15 May 2020 Sir,namaste I purchased exempted goods paddy from Madhya pradesh state to our state karnataka.He made his sales invoice as this.
Party name:Buyers' name
GSTIN:Buyers' GSTIN
Purchase value:320330/-
Less:To Pay freight-Rs.43130/-
Net amount:277200/-
I paid lorry freight amount to transportation by trasferring the amount by neft through online rs.43130/-

Then how should i tkae journal entry in my books of accounts.Please guide me...

16 May 2020 freight inwards a/c .....dr
to bank account
some of the person also transfer this freight to purchases account



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