inventory Finished Goods 

A/c  (US Plant)-------Dr

           To Inventory Finished Goods (India plant) 
           To Purchase Offset Account
Freight A/C Dr
To Provision for Freight Clearing ( A/C -11100026)

2. Accounting entries to book freight    - 

Provision for Freight Clearing Account-------Dr

           To vendor account

3.GST commercial invoice- No Accounting Document. IRN will be created against Proforma
Invoice

4. Goods Issue to End US Customer 

 
Cost of Goods Sold A/C-----Dr
           To Finished Goods A/C

5. Final Invoice to customer – 

Customer A/C--------Dr
           To Sales A/C