High Sea Sales

SUMIT KARESIA (155 Points)

20 October 2018  
if 'A' sale his import as high sea sale to B.How 'A' record this transaction in his Books for purchase side for this transaction?
Is it import or High Sea Purchase for 'A' and what should be the rate for recording this Purchase if invoice value is in foreign Currency and what should be the effect in GSTR 3B?