Purchase invoice entry date

Hitesh rawal (402 Points)

07 January 2020  
INVOICE ENTRY
When should I take invoice entry for ex. If the purchase bill is dated 31.12.2019 and the goods received is on 02.01.2020 so what date should i take for entry if i Take 31.12.2019 does it have any problem or whats the rules as i have received goods on 2.1.2020