Mr Divakar Ji
I am fully agree with you , It is required to be consider transit time of goods with out receipt of material how the invoice can be booked , it is not only the matter of ITC it the matter of material accounting . And as section 35 of GST it is required to be maintain stock in your books if we will book the invoice before receipt of goods it will violation of Section 35 of GST .
that's the reason we can not booked invoice on or before receipt of Goods.
CAclubindia
